التصريح الجبائي كأداة إثبات للفصل في منازعات الوعاء الضريبي في الجزائر

الملخص EN

The tax declaration considered important tool for the taxpayer to use in case he directly the procedures of tax conflict, which prove through this declaration true the informations and elements relating to its activities such as its sales and incomes .

According the importance the declaration as tool to proof in tax conflict, they was surrounded by the Algerian legislator with some procedures and formalities should be followed.

We aims through this research to addressing the important tax declarations and identification of their procedures and their legal conditions which make it a legal document of proof, especially in cases tax bowl conflicts.