إستراتيجية عصرنة إدارة الضرائب لمكافحة التهرب الضريبي في الجزائر

الملخص EN

the tax is one of the most important economic adjustment tools for achieving economic goals and social, and political state and, it is important financial resource to fund the state treasury, allow coverage of public expenditures.

to rich its aim, the state should deal with the problems of fiscal evasion and fraud which become more and a handicap for the developpement and important lack of proceeds the public treasury of all countries.

This study check to analyse this phenomenon and highlight the importance of modernizing the tax administration as a preventative to address them according to particular strategy is in the level of fiscal awareness and improve the amelioration and relationship between the administration and ratepayer, by improving the quality of service provided, and gain satisfaction in charge to reach the widest measure of mutual confidence, which is the acceptance of the tax.