المرحلة الإدارية للمنازعة الجبائية في النظام القانوني الجزائري : دراسة نظرية و تطبيقية

الملخص EN

Tax litigation is an area that has its particularity because of its complexity and instability in terms of tax legislation.

Given the permanent changes to the laws and texts that govern the various tax disputes as well as the difficulties encountered by tax payers and their representatives.

Also the scarcity of studies and research that are interested in the theory and practice of litigation, and the lack of well-trained agents who can examine and judge i tat the level of the issuing authority or before appeals commitees.

For this purpose, our study relates to the administrative phase of tax litigation in the Algerian legal system.