الشفافية الضريبية أداة لتعزيز الثقة بين المكلف و الإدارة الضريبية

الملخص EN

We have chosen this topic of Transparency as it affects considerably confidence strengthening between the tax payers, on the one hand, and tax administration on the other.

It is regarded, in fact, as an important element that may lead, if achieved, to justice restoration among tax payers.

at the same time, we have tried to high light the role that tax transparency may play in gaining tax payers'confidence through the garantees garanted to them.

We have also discussed the impact of the lack of tax pay transparency on tax payers'trust acquisition by studying the reasons of this trust ence, sheding light on its negative consequences of this ence, The aim of this article is to give prominence to this significant tool that contributes to strengthening trust between both parties concerned with tax as its ence gives way to administration corruption and state's incomes diminution.

We have also attempted, through this research, to suggest some solutions that may contribute positively to restore confidence between tax payers and tax administration.