مكافحة ظاهرة التهرب الضريبي في الجزائر

Abstract EN

Summary: This study aims to shed light on the phenomenon of tax evasion in Algeria, by highlighting the status of the regular levy in the Algerian public budget, analyzing the phenomenon of tax evasion in Algeria, and studying the reality of the tax system and tax evasion in Algeria.

This study concluded that: Taxes have an important place in the economies of countries, and they can be relied upon in financing operating expenses and financing the general budget.

In the Algerian economy, taxes do not yet amount to a large percentage of reliance on them in financing the general budget.

Tax evasion can be combated by establishing appropriate laws and training the personnel involved in their implementation.

Key words: Tax evasion, tax system, tax laws