قراءة نظرية في الضريبة على الأجور و المرتبات في التشريع الجزائري

الملخص EN

Payment are of great importance, whether at the level of person and society, and the importance of wages and salaries is evident in that they are the means to satisfy the different needs of the individual, whether they are basic needs for his life and survival, or because he feels safe, or to integrate into social relations, or as an appropriate means of feeling appreciated by the administration or The institution in which he works, and embodying the principle of " just as you get, you pay", the income and salary tax came as a direct cash deduction imposed by the state on individuals and institutions (not subject to corporate tax) who receive monthly wages and salaries during the practice of a job or profession.

Key words: pay, salary, tax, tax on pay