الإدارة الضريبة في الجزائر بين الواقع و متطلبات التفعيل

الملخص EN

The tax administration is responsible for implementing the tax laws and verifying their proper application to protect the State's rights, and provide sufficient tax revenues to cover public expenditures, taking into account the costing ability of taxpayers but the tax administration in Algeria suffers from many problems that have clearly weakened it in carrying out its tasks with the required efficiency and effectiveness, So we are trying through this study to highlight the most important problems of the Algerian tax administration and develop proposals for its reform and raising its efficiency