الإخضاع الضريبي لنشاطات الاقتصاد الموازي بين صعوبات الاقتطاع و آفاق التحصيل-على ضوء الدراسات الأكاديمية و المهنية

الملخص EN

The aim of this paper is to examine the possible mechanisms for taxing of the activities of parallel economy, and the problems that arise regarding the difficulty in enumerating and monitoring these activities which are characterized by instability and mobility.

It also aims to review and evaluate the policies and measures of fiscal nature adopted by Algeria to attract parallel activities to enter the formal system and expand the tax society; and the ways of activating and developing them in the future.