الرقابة الجبائية : بين حتمية الحفاظ على موارد الخزينة العمومية و ضرورة حماية حقوق المكلفين بالضريبة

الملخص EN

Algerian legislature has granted to the management of tax collection authorities and privileges in order to ensure the imposition and collection of various taxes and fees, which constitute an important resource for the public treasury types, and most important of these powers granted to the administration the rights to tax control.

This study will be centered mainly on the effectiveness of these controls in maintaining the public treasury resources, and its importance in confronting all those who seek to use various tricks and maneuvers to avoid paying what it of debt in favor of the state treasury; On the other hand, searching for has been approved by the legislature for the guarantees and rights for the benefit of the taxpayer tax during take the interests of the tax administration to control procedures in the face of the taxpayer .