النظام الضريبي الجزائري: الواقع والتحديات: دراسة تحليلية تقييمية

الملخص EN

The tax system is one of the most important financial tools that are of great importance to the official and unofficial bodies, and derives this importance from being one of the most important tools of economic policy.

in addition, it is seen as one of the most important financial source for the public budget, and a major means to control its economic activities.

this paper aims the research aims to shed light on the reality of the Algerian tax system, after more than 30 years of reforms, and we have decided in this study to rely on the deductive approach in the theoretical chapters.

as for the applied side, we analyzed the outputs of this system, and we concluded that the Algerian tax system lacks the required effectiveness, as a result of two things.

Taxation, parallel economy and electronic commerce.