جهود الجزائر في مكافحة التهرب الضريبي لدعم التنمية الاقتصادية

الملخص EN

This research paper aims to study the strategy of combating tax evasion as a mechanism for economic development in Algeria, by demonstrating the negative aspects that result from the reluctance to pay tax, both in legal and illegal ways, and to study the political and economic reasons that drive To the occurrence of this phenomenon, and its effects, especially at the economic level, and the study concluded that tax evasion is an economic crime, which calls for the interdependence of efforts and the conduct of deterrent legal actions that are fair and comprehensive, and we have concluded that Algeria suffers terribly from Significant portions of financial collections are lost as a result of tax evasion, resulting in the loss of a significant portion of the revenue used to achieve economic development.