دور إصلاح النظام الضريبي الجزائري في تحسين الإيرادات الضريبية

الملخص EN

This study aims to highlight the problems of the Algerian tax system and the need to reform it to meet the requirements of the critical phase through which the national economy, the study concluded that the need to improve the profitability of the Algerian tax system in light of the major challenges posed by the regional and international environment, and given the decline in oil prices, which has increased the pressures on the Algerian tax system, then the search for new alternatives to ensure income permanent and regular financial resources to the Treasury.