الضريبة الجزافية الوحيدة : دراسة في نظانها القانوني و أهم التعديلات الواردة عليه

الملخص EN

The tax administration works to improve the public service provided to its users, by modernizing its structures, reforming its legislative frameworks, and forming more professional and professional agents, in order to become more efficient and effective towards its leaders and regulars.

These efforts and fiscal reforms culminated in the establishment of a new tax system in 2007 called “the Single Tax System” We will try through this article to shed light on this new tax system with exposure to the most important amendments that have occurred to it, especially under the Finance Law for the year 2020, with exposure whenever necessary to some financial laws that have been an effective role in structuring and renewing the single tax system.

key words: Tax; Tax System; Forfaitaire; Sole; Single