دراسة تحليلية لمساهمة نظام الرقابة الجبائية في الرفع من حصيلة إيرادات الجباية العادية في الجزائر للفترة 2010 2020

Abstract EN

Through this study, we aimed to identify the contribution of the tax control system to raise regular tax revenues, which based on the analytical approach, where the financial proceeds of the tax control coming from the various investigations of the Algerian tax control system between 2010 and 2020 have been presented and analyzed.

One of the important results is that the contribution of these tax control system increases the regular tax revenues with small values, almost null yield of most forms of tax control and a significant proportion of the proceeds of accounting investigation and control of documents.

Thus, Algerian tax control system remains far from the ambitions proclaimed in the strategic directions of the government to raise regular tax revenues.