مقاربة قانونية لإدماج الاقتصاد غير الرسمي في الجزائر

الملخص EN

This research discussed with study and analyses the phenomenon of informal economy, which led to framing of the causes of its establishment, yet, the justifications of its growth and spread, especially the taxation system which is considered as a motivated factor or vice versa ( barrier); that demand a submission of this latter to operations of audit and setting with what is needed with the variable of economic and social atmosphere around.

Inductive and analytical research on the phenomenon of the informal economy and all the legal procedures and legislations mentioned in the regular and complementary financial laws have concluded that the Algerian State has taken many encouraging and incentive measures to integrate first this economy in the formal circle, and there were deterrents in effect for this phenomenon.