أهمية التحصيل الجبري في تعظيم الحصيلة الضريبية : دراسة تحليلية لإجراءات التحصيل الجبري وفق النظام الضريبي الجزائري

الملخص EN

The aim of the study is to identify forced collection and its procedures, as well as the problematic formula in order to know its effectiveness in supporting maximizing tax revenue.

To reach the results, we have listed many concepts such as friendly collection, persons qualified for forced collection, follow-up procedures in forced collection, and the obstacles encountered, and we concluded that collection Tax is considered as the most important stage of establishing and linking the tax, and if collection is not done, all the previous stages are futile.