العدالة الضريبية في النظام الضريبي الجزائري

الملخص EN

This article seeks to clarify the contours of a fair taxation within the framework of the economic and political system in Algeria.

To do this, the first chapter is devoted to the concept of tax fairness where we will try to study the theoretical concepts and components of tax fairness, the means of its implementation.

In the second part We will examine the place of equity in Algerian tax practice, to ask ourselves to what extent Algerian tax practice is respectful of equity