دور الاصلاحات الضريبية في تحسين الآداء الضريبي للمؤسسات الاقتصادية في الجزائر : دراسة حالة عينة من المؤسسات الاقتصادية

Abstract EN

The aim of this research is to know the extent of the effectiveness of tax reforms carried out by Algeria in improving the performance of economic institutions, and the research includes two axes.

The first is theoretical, in which we use the two descriptive and analytical methods and deals with theoretical literature on the study variables, while the second axis is applied to study the case of a group of economic institutions through two questionnaires.

The first is directed at a sample of economic institutions at the level of the states of Lemkin and Ain Temouchent, and the second is directed at the employees and frameworks of the tax administration at the levels of Tlemcen and Ain Temouchent.

Tax control and lack of transparency in granting some tax privileges, which exacerbated the phenomenon of tax evasion