آليات مكافحة التهرب الضريبي في التشريع الجزائري

Abstract EN

If the tax is a financial deduction that the State shall deduct from the individuals in order to achieve the public benefit, then it would be a reflection of the economic, social and political conditions of the society in which it’s imposed, thus the state bases on it to pay for its public expenses.

However, with the multiplicity of activities and the development of the industrial and commercial sectors, it led to multiple types of imposed taxes; this has resulted in a serious phenomenon called “tax evasion”.

The failure to achieve an effective economic policy resulting from the adverse effects of tax evasion, negatively affects the national economy as well as the public treasury, and for this matter, the competent authorities must confront this phenomenon by taking strict measures in combating it, as well as the creation of structured methods under a legal framework with coordination among its various bodies, and the creation of the basic principles through which fiscal controls would be effective in the field