أثر العبء الضريبي على الجباية العادية في النظام الضريبي الجزائري : الضرائب المباشرة نموذجا

الملخص EN

The tax burden reflects the impact of tax policy on the behavior of individuals in their society.

the general theory of the tax burden seeks to uncover the formulas of taxation with which the effects of changes that distort economic and social life are minimized ; serving thus, efficiency.

the tax burden examines the effects of taxation on the prices either the commodities or the factors of production.

therefore, if a tax is imposed on the taxpayer, there is a certain limit that the taxpayer can bear.

however, if the burden of the tax exceeds this limit, the taxpayer will seek to evade payment in various ways.

subsequently, there is an optimal tax burden that can generate sufficient tax revenue for the public treasury, and at the same time, which can be accepted and tolerated by the taxpayer.