ضمانات المكلف بالضريبة أمام اللجان الولائية للطعن

الملخص EN

States seek to find permanent sources of financing to ensure that they achieve their goals in economic and social development and the well-being of their people, and therefore try to ensure that their public finances are financed, and among the most important sources of finance are taxes.

the latter may raise a dispute between the tax administration and the tax person over its estimate, collection or tax collection, the taxpayer resorts to the administrative committees created by the legislature to review the estimates of tax administration and its arbitrary remedy.

this paper attempts to identify the guarantees that the legislature has provided to the taxpayer to the wilaya commissions have before them to challenge their right to confront the tax administration.