أثر نقص فعالية سياسة الإعفاءات الضريبية في تحقيق التنمية على الاقتصاد الجزائري

Abstract EN

This research paper aims to show the seriousness of the lack of effectiveness of the tax exemption policy in achieving development on the Algerian national economy due to the negative economic effects of this, such as the rampant crime of tax fraud, money laundering, and the crime of bribery, which is a serious economic crime that has directly reflected on the public treasury, and thus the delay in achieving the pace of development and economic progress, which requires measures that will activate this policy to achieve the expected objectives such as its report in the legally justified limits to maintain the pace of development and economic progress.

public treasury funds from loss.