أثر إعادة التقييم على حصيلة الجباية العقارية : دراسة حالة بمكتب مراقبة التقييمات بالمديرية الفرعية للرقابة الجبائية بأدرار في الفترة 2015-2020

الملخص EN

This study aims to know the impact of the re-evaluation of the proceeds of real estate levies collection.

In order to know this impact we conducted a case study for the Evaluation Control Office in the Sub-Directorate of Levies Control in Adrar for the period 2012-2020.

The study concluded that the re-evaluation process carried out by the Evaluation Control Office has an effective role in recovering registration rights and real estate advertising taxes that were evaded from being paid to the public treasury.