الضريبة على الثورة في الجزائر بين معوقات التطبيق و آليات التحصيل : اقتراح البدائل و الحلول

الملخص EN

In this study, we try to find the possible ways and mechanisms to include the tax on wealth within the fiscal system and to apply it effectively in the near future.

We found that the application of this tax in the future remains dependent on the availability of mechanisms of collection through Algeria's approach to the digital economy, which will contribute to modernizing the tax system, in addition to the introduction of the culture of property authorization.