تحديات النظام الجبائي الجزائري في الحد من الاقتصاد غير الرسمي

الملخص EN

Increase in tax revenues and achievement of social justice by the redistribution of income are among the purposes of tax reforms which have started since 1992.

Nevertheless, challenges of the Algerian tax system aim to process the phenomenon of informal economy, because it has the appropriate materials and mechanisms to limit this problem.

The aim of this article is to tackle these challenges and explain the use of these mechanisms and materials.

Increase in the rate of tax pressure, inability to reach tax justice, complexity of administrative and tax procedures, and others are all factors that lead to the widespread of informal economy in Algeria.

However, this problem can be overcome through tax concessions, rescheduling of tax debts, tax control, and the creation of a unique forfeit tax.