فعالية الرقابة الجبائية في مكافحة التهرب الضريبي في الجزائر

الملخص EN

The aim of this study is to highlight the extent of the effectiveness of fiscal control in combating tax evasion, which is one of the most common economic and financial crimes in the world in general and in Algeria in particular, and after analyzing statistical data for the remainder of collection during the period 2017-2019 and the forms of control measures taken by the fiscal administration to collect tax debts.

During this period, we concluded that the non-deterrent measures taken by the tax administration to collect tax rights encouraged some taxpayers to delay paying their tax obligations, and the amounts left over from collection increased and tax evasion reached record levels in Algeria