تقييم أداء النظام الضريبي و مدى تطبيق مبدأ العدالة الضريبية

الملخص EN

This study aims to find out the extent to which tax justice has been achieved, especially after the reforms that Algeria has undergone in previous periods and the instability of the tax, as Algeria is going through a period of special tax fluctuations in recent times between the introduction and abolition of taxes.

We submitted an analytical study through a survey addressed to the tax community that was addressed through the SPSS extraction program, recommendations that the tax base should be expanded and evasion reduced to investigation, if part of tax justice