سلطات الإدارة الجبائية في متابعة التحصيل الضريبي

Abstract EN

The tax plays an important role in the economic and social sphere, as it is considered a basic source of financing the public treasury, and it contributes to formulating the development policy of any country.

Therefore, countries have given it full attention and wrapped it up with a legal arsenal in order to protect it from the phenomenon of tax fraud that affected this important tax source.

The most important concern for the legislator to curb this phenomenon, which has negative repercussions for the national economy.

The law entrusted the tax administration with the task of collecting and following up all kinds of taxes, so the law allowed it to use legal means to investigate and monitor statements and documents submitted by the taxpayer, as it exercises its competence to verify the validity of the declarations and the extent of their credibility, and the Algerian legislator has granted the tax administration many powers in order for it to collect Tax to the fullest.