تطبيقات طرق التحصيل الضريبي في النظام الضريبي الجزائري

Abstract EN

This research paper aims to shed light on the most important tax collection methods used by Algeria, especially the direct payment method, which depends on the taxpayer paying the taxes due voluntarily to the state.

The method of advances on the account, which is based on dividing the tax amount into several installments to be paid by the taxpayer during specific dates, the withholding tax method, which is based on a person other than the taxpayer deducting the amount of tax from the persons who have rights and paying it on their behalf to the tax administration, in addition to the method of issuing Collection receipt, which is a document that the Tax Administration sends to the taxpayer asking him to pay the amount of taxes within certain time limits.

The study concluded that the Algerian tax administration adopts a mixture of several methods in order to collect its tax rights that overlap among themselves, depending on the nature of the tax imposed and according to the nature of the person to whom this tax is imposed.