ظاهرة الغش الضريبي في القانون الجبائي الجزائري : التشخيص و العلاج

Abstract EN

The purpose of this paper is to highlight the phenomenon of tax fraud in Algeria, which is one of the most important problems facing the tax system due to its negative effects on the national economy, which has become one of the major concerns of the tax legislator in general.

In this regard, we note that the Algerian legislator has addressed this phenomenon in its various tax codes trying to limit the most important mechanisms of tax fraud proposing appropriate methods of treatment.

The problem that we are going to address is to answer the following main question : how did Algerian tax law diagnose and treat the phenomenon of tax fraud? In order to deal with this problematic, we are first presented the diagnosis of the phenomenon of tax fraud, then we touched the treatment of this phenomenon in Algerian tax law and finally we proposed recommendations to activate the fight against this phenomenon in Algeria.