الإصلاحات الجبائية و مراعاة مفاهيم العدالة الاجتماعية : حالة النظام الجبائي الجزائري

الملخص EN

The study aims to clarify how social justice is achieved through the application of the fiscal reform programs adopted in Algeria, as these reforms have recently had economic and other social implications, especially in light of the challenges and stakes imposed by changes at the global level and their effects on developing countries, especially on the Their tax systems, which calls for thinking about mechanisms and techniques that would improve the structure of tax systems and achieve excellence by ensuring profitability in the financial proceeds of the tax and justice in the distribution of tax burdens in a way that limits tax evasion and thus achieve social justice.

The study concluded that the adoption of fiscal reform programs in Algeria is mandatory to provide the necessary revenues to cover the public expenditures of countries on the one hand and to achieve social justice on the other hand.