معاينة و إثبات جريمة الغش الضريبي في التشريع الجزائري

Abstract EN

Unlike traditional crimes, tax evasion is considered one of the most serious crimes at various levels, the most important of which are social and economic.

This is due to the methods used in matters of fraud, such as concealment and forgery, which have prompted the need to adapt to it by granting tax officials the powers of research and this by new means such as that the audit of the accounts and the search of stocks on the one hand, and on the other hand the keeping of the registers of the special agents of the tax administration.

By proving fraud, official acts are only allowed to prove the contrary by challenging them for forgery