إصلاح ضريبية الدخل الإجمالي للمرتبات و الأجور بين هدفي الزيادة في الحصيلة المالية و تحقيق العدالة الضريبية : حالة الجزائر للفترة 1992-2020 أنموذجا

Abstract EN

This study aims to highlight the content of the reforms that affected the gross income tax of salaries and wages as a tax of an important and fundamental place in the Algerian tax system and the fact that it affects a sensitive category of taxpayers, namely workers and wage earners during the period 1992-2020, and to examine the impact of these reforms on the financial outcome and the application of the principle of tax justice.

accordingly, the study concluded clear rise in the gross income tax on salaries and wages due to these reforms, and the adoption of the progressive scale for calculating this tax through reforms was a positive indicator in the establishment of tax justice among the taxpayers, but since 2008 it has not been adjusted despite wage increases, the scale has lost value and the goal for which it was established.