الضريبة الجزافية الوحيدة في الجزائر : تخفيف و تبسيط للإجراءات على ضوء قانون المالية لسنة 2017

Abstract EN

The fiscal administration has been affected by the various economic reforms that Algeria has experienced as an important part of the financial sector, As well as the project to exploit the system of tax information and electronic portal for authorization and payment, and this has been reflected through many procedures to modernize its structures and reference of the quality of its services, In addition to that, the Law No.

16-14 of December 28, 2016, which includes the fiscal law of 2017, which deals with a lot of tax measures and procedures And in the various fields related to tax collection for the sole taxpayers who make up more than 70% of the Algerian taxpayer, especially in regard to the continuous simplification of the authorization and payment procedures of this category, as well as the promotion and expansion of the legal guarantees of the taxpayer