قراءة في واقع المنازعات الضريبية في الجزائر و سبل التخفيف منها

الملخص EN

Tax disputes are one of the most important obstacles that limit the achievement of tax systems for their objectives.

They are generated by the availability of many of the reasons leading to them, and they lead to many negative effects on the taxpayer's psychology on the one hand and the relationship with the tax administration on the other hand.

Tax administration through the preoccupation of the stuff of the Department to follow up these disputes and the separation This study deals with the study and analysis of the tax disput in Algeria by addressing the reality of the tax disputes and the levels of treatment in Algeria by the legally authorized authorities.

After all, the most important effects that have a negative impact on the performance of the tax system.

In general, we conclude this research with some measures that limit the tax dispute