تأثير الغش الضريبي على فعالية النظام الجبائي : حالة الجزائر2010-2018

الملخص EN

Tax evasion is an extension of the informal economy, that has developed considerably in Algeria and is practiced in the form of multiple transactions, relies on accounting hiding and legal cover-up, contributes directly to weakening the tax system and increasing the budget deficit, especially in light of the recent financial crisis resulting from the decline in oil; This paper attempts to analyze the phenomenon of tax evasion because of its negative effects on the national economy and to clarify its effects on the efficiency of the tax system, showing the main sectors and activities where tax evasion is frequent, in addition to evaluating and analyzing the amounts of fraud monitored as part of the tax audit for the period (2010-2018).