فعالية الرقابة الجبائية في ظل التوجهات الاستراتيجية لعصرنة الإدارة الجبائية : دراسة حالة الجزائر

الملخص EN

In view of the strategic orientations of the modernization of the tax administration, and its transformation into electronic administration, there will be a greater demand for tax declarations in the context of facilitating tax control procedures, as well in the light of the adoption of the approach of the repository quality of service, which will improve the quality of the tax service, it will become more transparent and improve the relationship between the taxpayer and the tax administration, which will facilitate and increase the efficiency of the tax control done by the legislator.