تعزيز الإصلاح الضريبي في الجزائر من خلال إصلاح و عصرنة الإدارة الضريبية

الملخص EN

This research paper attempted to highlight on the mechanisms for promoting tax reform in Algeria, By focusing on the reform and modernization of tax administration with a view to adapting it and making it more responsive to the contemporary challenges posed by the global environment today, as a result of the ongoing changes and developments in addition to the economic conditions in Algeria.

The study concluded that despite Algeria's efforts to enhance the efficiency and effectiveness of its tax administration at the level of its structures, resources, procedures, services and relations with the tax community, They are still weak and inadequate, requiring political will and concerted efforts to ensure the success of the form and modernization of tax administration by focusing on digitization, facilitating procedures and improving their relationship with taxpayers.