دور المنازعات الجبائية في حماية الموارد الجبائية للبلدية في ظل القانون الجزائري
Other Title(s)
The role of tax disputes in the protection of the fiscal resources of the municipality in the Algerian law
Author
Source
Issue
Vol. 2016, Issue 15 (30 Jun. 2016), pp.496-510, 15 p.
Publisher
l’Université Kasdi Merbah Ouargla Faculté Droit et Sciences Politiques
Publication Date
2016-06-30
Country of Publication
Algeria
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Law
Topics
Abstract EN
Legislator fiscal Algerian established many of the taxes and fees that benefit from the revenues the municipality, but there are some taxes and fees that municipal benefit from their incomes entirely, such as drawing and real estate fee cleansing, and some of the taxes and fees that are distributed incomes between the municipality and some other, such as taxes on property, and VAT.
The preservation of the fiscal resources and protection is of paramount importance to the municipality, and this can be achieved only through the dispute tax as a judicial mechanism to protect and collect various resources for the municipality, and regardless of the competent authority to initiate dispute tax, it is one of the most important judicial mechanisms to protect the tax to the municipality sources in Algeria , a topic that is trying to highlight the scientific paper and treatment.
American Psychological Association (APA)
يامة، إبراهيم. 2016. دور المنازعات الجبائية في حماية الموارد الجبائية للبلدية في ظل القانون الجزائري. دفاتر السياسة و القانون،مج. 2016، ع. 15، ص ص. 496-510.
https://search.emarefa.net/detail/BIM-721387
Modern Language Association (MLA)
يامة، إبراهيم. دور المنازعات الجبائية في حماية الموارد الجبائية للبلدية في ظل القانون الجزائري. دفاتر السياسة و القانون ع. 15 (حزيران 2016)، ص ص. 496-510.
https://search.emarefa.net/detail/BIM-721387
American Medical Association (AMA)
يامة، إبراهيم. دور المنازعات الجبائية في حماية الموارد الجبائية للبلدية في ظل القانون الجزائري. دفاتر السياسة و القانون. 2016. مج. 2016، ع. 15، ص ص. 496-510.
https://search.emarefa.net/detail/BIM-721387
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 508-510
Record ID
BIM-721387