تقييم واقع التحضر الجبائي في الجزائر

Abstract EN

This paper provides on fact of tax moral in algeria, the study found that the results drives to a weak tax moral by the dominant of of extract from the source, tax evasion and black market, and the imbalance of revenus structur while the focus on salaries tax instead declarativ tax.

In terms of voluntary tax acceptance, there is little involvement in democracy, a loss of confidence in the Government, a conviction of widespread corruption and a negative attitude towards public services.