العدالة الضريبية في الجزائر مع الإشارة لما جاء في قانون المالية لسنة 2022

الملخص EN

This article deals with the reality of tax justice in the Algerian tax system referring to the finance law of 2022.

This study aims to highlight mechanisms that achieve tax justice in general and its reality in the Algerian tax system in particular, as well as to reveal the potentiality of 2022's finance law in achieving it.

Analytical descriptive method was adopted in this paper, through which it is concluded that the content of 2022's finance law could, through several adjustments, contribute to make the Algerian tax system' justice better than before.