دور السياسة الضريبية في الحد من التهرب الضريبي في الجزائر

Abstract EN

This study aims to address tax evasion through the activation of tax policy tools, where tax evasion has a significant impact on the revenues of the state's general budget by following the descriptive analytical approach to this phenomenon, especially with Algeria entering into economic reforms in general and tax reforms in particular, which have affected Tax policy Since 1992, when the period 2010– 2014 witnessed economic growth from one side, but in return a growth in tax evasion.

Algeria has adopted a policy of tax spending, but its effectiveness remains relative due to the real reasons for this phenomenon.

Confirmation of the rigidity of the tax system and its inability to cope with economic developments on the one hand, low rates of tax withholding, and some advantages of exemptions on the other hand, the weakness and lack of application of the penalties prescribed by law, administrative and financial corruption Government intervention in some markets, and others are all strong incentives to primarily encourage tax evasion.