حقوق التسجيل المطبقة على التصرفات العقارية في التشريع الجزائري

الملخص EN

SummaryOne of the results of the development of state functions that were limited to the defense sector, the judiciary, health and education as a guardian state, was that its activity expanded to become an interfering state that could exercise all the powers exercised by the individuals constituting it, so the importance of taxes increased and its role in contemporary financial systems increased.

Financing the public treasury is the only goal that is hoped for from taxes.

Rather, it has become a traditional goal, alongside political, economic and social goals, to which the state looks at when using it.

As a result, the legislator bestowed on the state's right to impose and collect the tax.

Include tax provisions on deterrent provisions of Violators in order to correct their deviation, and to warn them of the necessity to respect the rule of fiscal legislation and to have a culture of taxation, as the legislator obligated the editors of contracts containing real estate actions to pay fees called registration rights.