دور الإصلاحات الجبائية لقوانين المالية في مكافحة ظاهرة التهرب الضريبي بالجزائر : قانون المالية لسنة 2017 أنموذجا

Abstract EN

The research document aims to clarify the role of tax reforms and measures taken through successive finance laws with the omission of this study on the procedures and measures of the Algerian finance law for the year 2017, in order to fight against the phenomenon of tax evasion, which despite the efforts made to fight it, its percentage is constantly increasing and from there it has become more immune, and even more, by its adaptation to all the changes that occur produce in the tax system.

Thus, the study led to a set of results, the most important of which is that it is necessary to inform taxpayers about the financial regulation of tax laws and to take measures against tax evasion in order to facilitate and simplify tax procedures to strengthen guarantees for taxpayers.