انعكاسات تغيير أنظمة الإخضاع الضريبي على المكلفين بالضريبة دراسة استبيانية لعينة من المكلفين

Abstract EN

JEL: H21.

H24.

, E62 This study focuses on the impact of changing tax compliance regimes on financial situation of taxpayers, by highlighting the role of tax awareness in choosing a tax regime that matches their financial situation and for an optimal use of incentives provided by each regime.

In order to achieve the objectives of this study we relied on studying a questionnaire through which we demonstrate that the choice of a tax regime differs from one taxpayer to another which it depends on its financial situation, the turnover achieved as well as the type of activity carried out, and that changes in these tax regimes have positive and other negative effects on taxpayers.