التخفيض المشروط كإجراء بديل للمنازعات الجبائية

الملخص EN

The public interest that the tax law aims to achieve, prompted legislator to enact legislations and procedures to assist him in this endeavor.

perhaps one of the major difficulties facing tax authorities is the huge amount of tax disputes, and in order to alleviate this heavy burden Algerian legislator devised the conditional reduction which is an effective tool in collecting tax debts owed to the public treasury procedure, and an effective solution in enabling taxpayers to have many guarantees that help them reduce the tax burden from financial penalties and tax fines.