تعقيدات النظام الضريبي و أثرها على التهرب الضريبي : دراسة حالة الجزائر

الملخص EN

This study aims to determine the elements of the complexities of the Algerian tax system and their relationship to tax evasion, and for this purpose a questionnaire was used as a tool for scientific research by surveying a sample of academics and professionals associated to accounting and taxation, using the statistical program (SPSS.

VER.

26).

The results of the study found that the tax system is complex in terms of legislation, for compliance, it is of low complexity, with some elements being somewhat complex.

Regarding the relationship of tax complexity to tax evasion, whether the in terms of legislation or compliance, both affect the tax evasion resulting from the taxpayer, tax system, tax administration, and economic conditions.

With the exception of the relationship of tax complexity in terms of legislation and tax evasion resulting from tax administration, we did not find a statistically significant effect between them.