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The Algerian tax system and the mechanisms of applying the value-added tax (Vat) : experience of Algeria, period 1992-2017
المؤلفون المشاركون
Jalal, Amir Nuzhah
BinIchou, Muwaffaq
Boulenouar, Bashir
المصدر
al-Dar Research Journal for Sustainability
العدد
المجلد 3، العدد 1 (30 نوفمبر/تشرين الثاني 2018)، ص ص. 9-19، 11ص.
الناشر
تاريخ النشر
2018-11-30
دولة النشر
الإمارات العربية المتحدة
عدد الصفحات
11
التخصصات الرئيسية
تكنولوجيا المعلومات وعلم الحاسوب
الملخص EN
The tax reform was adopted by Algeria since the beginning of the nineties, after the imbalances of the national economy.
In the context of this endeavor, the state has carried out a complete tax reform, with drastic amendments to the components – in rates and types - tax administration, tax system in terms of tax legislation and taxes and tax containers.
In addition to the fact that taxes are an essential source of expenditure, they are an important tool of economic and social policy because they have the ability to influence the volume of production, that of consumption and savings on the one hand, and, on the other hand, the subject to the VAT, in some cases, cannot deduct this tax included in the purchase invoices in the process of selling (billing) or arrest.
To recover his assets from that tax, he must apply to the tax administration which intervenes through some control tools.
This study leads us to the following problem: How effective is the tax system in Algeria and what are the fiscal control tools used to avoid fraud and tax smuggling on the value-added tax? In order to determine the suitability and efficiency of the Algerian tax system and to assess its profitability, it is necessary to diagnose tax reforms through indicators of the financial outcome of the tax system, to identify the most important challenges to its effectiveness, to propose some measures to improve its profitability, to deal with the tax administration inquiry and its use to verify the validity of the recoverable drawing balances.
نمط استشهاد جمعية علماء النفس الأمريكية (APA)
Jalal, Amir Nuzhah& BinIchou, Muwaffaq& Boulenouar, Bashir. 2018. The Algerian tax system and the mechanisms of applying the value-added tax (Vat) : experience of Algeria, period 1992-2017. al-Dar Research Journal for Sustainability،Vol. 3, no. 1, pp.9-19.
https://search.emarefa.net/detail/BIM-852984
نمط استشهاد الجمعية الأمريكية للغات الحديثة (MLA)
Jalal, Amir Nuzhah…[et al.]. The Algerian tax system and the mechanisms of applying the value-added tax (Vat) : experience of Algeria, period 1992-2017. al-Dar Research Journal for Sustainability Vol. 3, no. 1 (Nov. 2018), pp.9-19.
https://search.emarefa.net/detail/BIM-852984
نمط استشهاد الجمعية الطبية الأمريكية (AMA)
Jalal, Amir Nuzhah& BinIchou, Muwaffaq& Boulenouar, Bashir. The Algerian tax system and the mechanisms of applying the value-added tax (Vat) : experience of Algeria, period 1992-2017. al-Dar Research Journal for Sustainability. 2018. Vol. 3, no. 1, pp.9-19.
https://search.emarefa.net/detail/BIM-852984
نوع البيانات
مقالات
لغة النص
الإنجليزية
الملاحظات
Includes bibliographical references : p. 19
رقم السجل
BIM-852984
قاعدة معامل التأثير والاستشهادات المرجعية العربي "ارسيف Arcif"
أضخم قاعدة بيانات عربية للاستشهادات المرجعية للمجلات العلمية المحكمة الصادرة في العالم العربي
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تقوم هذه الخدمة بالتحقق من التشابه أو الانتحال في الأبحاث والمقالات العلمية والأطروحات الجامعية والكتب والأبحاث باللغة العربية، وتحديد درجة التشابه أو أصالة الأعمال البحثية وحماية ملكيتها الفكرية. تعرف اكثر
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