تقييم أثر تطبيق نظام الضريبة الجزافية الوحيدة للفترة الممتدة من 2015 إلى 2019 على المردودية الجبائية : دراسة ميدانية على مراكز الضرائب بولاية تلمسان

Abstract EN

This article examines the impact of the amendments that the single tax system has undergone through finance laws from 2015 to 2019, as it is considered as one of the most important reforms adopted by Algerian government in terms of its impact on tax outcome.

we relied on descriptive analytical approach, supported by a questionnaire based field study, the sample included 38 administrative agents with the grade of inspector at least in the tax centers of the state of Tlemcen.

its most important findings that these reforms did not have a significant positive impact on the tax outcome.

as the income moved from the real system and the controlled declaration system to the single tax system, which negatively affected the total financial outcome.