مكافحة الغش والتهرب الضريبي في التشريع الجزائري

Abstract EN

The crime of tax evasion and fraud is one of the most prominent economic crimes because of its negative effects on the national economy and the public treasury, and in this regard we find that the Algerian legislator addressed this phenomenon in its various tax laws and decided the tax sanctions and other penalties according to the degree of violation.

the tax administration has also been given control powers and the right to download tax sanctions and file complaints with the judiciary, as a tribal preventive method.