إشكالية تحقيق العدالة في النظم الضريبية مع الإشارة إلى حالة الجزائر

الملخص EN

Tax justice is one of the thorny questions which revolves considerable disagreement among writers and intellectuals .It is considered as one of the most important principles that must be interested in when selecting and designing tax systems.

This research deals with Tax Justice and the ways to achieve as well as the effects of not realizing.

And concerning that, we evaluate to what extent tax fairness in the tax system is achieved through the Algerian most important taxes that form it.

We have used descriptive analytical method which is suitable for such topics.

This research paper concluded that in order to achieve tax justice, we must take into account many interrelated factors .Concerning the tax system of the Algerian state, tax Justice is available in some taxes, as well as in some applied tax system.

As we found out through this paper that the failure to achieve tax justice lead to many negative effects like lack of tax revenue, breach of the terms of the competition, the spread of tax evasion and its drawbacks on the tax system.