دراسة مدى تحقق العدالة الضريبية في الواقع : الضريبة على الدخل أنموذجا

الملخص EN

The tax is considered an essential resource in financing the state treasury, and a financial tool that contributes to achieving economic development.

In light of this pivotal role, tax administration is striving seriously to achieve justice among taxpayers on one hand, and to limit tax evasion on the other hand.

Hence, our research came to shed light on the extent to which tax justice is actually achieved, through taking a sample of income taxes and making a comparison between them, such as tax on wages in public and private sectors, and other income taxes.

The study concluded that there is no tax justice in the sense that the Algerian legislator aims for, especially if we consider that the taxpayers differ in the extent to which they bear the determination of the base and the tax declaration towards the concerned administration.

In addition, the contribution of employees was greater in financing the state treasury than other taxpayers.