تخصيص و توزيع الضرائب و الرسوم في النظام الجبائي الجزائري : النسب المئوية و إشكالاتها القانونية

الملخص EN

This study aims to determine the percentages for the output allocation of taxes and fees, and to clarify its legal problems arising from the distribution of the Algerian fiscal legislator to direct tax output, indirect taxes and fees on business number, on budgets of: the country, the regional groups, and some public institutions and special allocation account in Algeria.