عصرنة المنظومة الجبائية الجزائرية كسبيل لتفعيل النظام الجبائي وتطويره

الملخص EN

In light of the rapid changes taking place in the world, and technological and economic developments, which Algeria was not immune from, the general directorate of taxes has initiated several reforms in line with these transformations, this study addresses these reforms and aims to highlight the most important axes of modernizing tax administration.

it was concluded that the general directorate of taxes had undertaken several reforms in the legislative side as well as the structural side that had a positive impact on the cost-effectiveness and effectiveness of the Algerian tax system, but it is not sufficient, it must be accompanied by special reforms at the level of the banking system and the Algerian stock exchange and several laws that are fully related to the tax system.