أليات التحصيل الجبائي الجبري في ظل جائحة كورونا (كوفيد 19)‎ في التشريع الجزائري : أي فعالية ؟

Abstract EN

There is no doubt that the exceptional circumstances caused by corona pandemic have affected tax collection.

This can be highlighted through the difficulty of compulsory tax collection application which has proved to be ineffective under normal conditions, let alone under the emergency condition that witnessed a full and partial quarantine in different activities and referral of the collection agents to the exceptional vacation.

As a result, the tax administrative authority has taken procedural and objective facilities for taxpayers so as to strengthen the public treasury guarantees on the part of collection.

However, they remain formal and insufficient measures.

That's why the precautionary quarantine procedure is considered as an alternative solution that achieves a sort of effectiveness and efficacy to collect public treasury debts.