سبل تفعيل النظام الضريبي بالاستناد إلى الحصيلة الضريبية في الجزائر

الملخص EN

This article examines the evaluation of the tax system in Algeria in relation to the size of the tax proceeds, and discusses ways to activate it in line with the size of the national economy through periodic evaluation to correct imbalances resulting from the lack of means, as well as the failure of laws to distribute the tax burden in a fair and comprehensive manner thus contributing to reducing the causes of tax evasion and unwillingness to allow work.

Analyzing the tax outcome for the period from 2008 to 2019 in order to find out their levels, obstacles and requirements for improvement, and the most important results reached is the need to modernize the tax administration by accelerating its digitization and the various sectors with which he worked, as well as expanding laws to include parallel activities, strengthening tax control and speeding up Handling tax disputes.