التحقيق المعمق في مجمل الوضعية الجبائية ودوره في تفعيل التحصيل الجبائي: دراسة حالة المديرية الولائية للضرائب لولاية ميلة خلال الفترة (2010-2019)‎

الملخص EN

This study aims at revealing the role of in depth investigation in the overall tax situation of people in activating and improving tax collection at the level of the state directorate in Mila (2010-2019).

similarly, the tax legislator searches for the necessary mechanism to contribute to increasing the tax collection and fighting tax revenue evasion that harmed the public treasury.

this piece of research concluded that the overall tax situation does not effectively contribute in increasing tax collection.

the study found that the amounts to be recovered were high in the majority of the years under study and reached over 80% in 2019.

hence, finding effective solutions by the tax legislator is highly required for the sake of making this kind of control more effective and helping to ameliorate tax collection.