السلوك الجبائي للمكلف بالضريبة و مدى تأثيره على كفاءة و فعالية الإدارة الجبائية : دراسة حالة الإدارة الجبائية الجزائرية

الملخص EN

This study aims to shed light on taxpayers' various tax behaviors, in particular the risk of fiscal indiscipline, considered as a type of tax risk related to the non-compliance by taxpayers with their tax obligations and their non-compliance with laws, which will negatively affect the efficiency and effectiveness of collection procedures.

Based on the descriptive approach, the analytical approach and the case study approach.

The study concluded that there is a direct correlation relationship between the control of the tax behavior of taxpayers and the improvement of the profitability of the tax administration.

So, the main result was that the root cause of the behavior must be examined in order to choose the appropriate strategy, On the other hand, must apply lawful repressive measures (Temporary closure, seizure and sale) to limit the practices and fraudulent manipulation of taxpayers, with a strict framework of tax privileges granted, and the establishment of tools for analysis and control The management and efficiency of tax administration services, particularly efficiency indicators.