الإصلاحات الضريبية كأداة لعصرنة و تطوير الإدارة الضريبية بالإشارة إلى حالة الجزائر

الملخص EN

The tax reforms initiated in the early 1991s constituted an important step towards simplifying the tax system and modernizing the administra-tion to deal with the information and communication revolution in the light of the economic opening to make ordinary taxation in place of pe-troleum taxation as a main source of financing of the state budget.