الامتيازات الجبائية الممنوحة للنظام الجبائي المطبق على المؤسسات الجزائرية في ظل جائحة كورونا : دراسة حالة مديرية الضرائب بولاية تلمسان

الملخص EN

This research aims to study the tax privileges granted to the tax system applied to Algerian institutions in light of a severe global crisis known as the corona pandemic, and to reveal the extent of the impact of these privileges granted to institutions in this pandemic, and also aims to know the reality of tax collections in crises and the government's efficiency in reducing among the effects of the corona crisis on the profitability of institutions on the one hand, and the national economy on the other hand, as a result of financial crises, including reaching results and trying to find solutions and appropriate measures to improve the financial position of the state and institutions and make them immune to crises.