أثر التهرب الضريبي على حصيلة الجباية المحلية: دراسة حالة بلدية الأغواط خلال الفترة 2015-2018

Abstract EN

Local collection is a basic resource for local groups (municipality, state, solidarity and guarantee fund for local groups), which generally consists of direct taxes and fees such as fees on professional activity and the only levy tax, indirect taxes and fees as a fee on value added and other taxes and fees such as car vouchers.

the income of local collection changes with an increase in the percentage of evaders from paying their dues, which has a negative impact on the income of local groups and thus affects the manage of local development and this is evident through the study of the tax revenues of the municipality of Laghouat, and through tax investigations (accounting investigation, investigation of documents) on the Tatements of taxpayers.

, it was noted that significant amounts resulted from tax evasion.