Vers la simplification des systèmes fiscaux: étude analytique
Other Title(s)
Towards tax systems simplification: analytical studies
Joint Authors
Himran, Muhammad
Larioui, Abd al-Razzaq
Kaoutar, Rimouche
Source
Journal of Financial, Accounting and Managerial Studies
Issue
Vol. 9, Issue 1 (30 Jun. 2022), pp.296-320, 25 p.
Publisher
Université Larbi Ben M'hidi Oum El Bouaghi Laboratoire COFIFAS
Publication Date
2022-06-30
Country of Publication
Algeria
No. of Pages
25
Main Subjects
Financial and Accounting Sciences
Banking and Financial Sciences
Topics
Abstract EN
The aim of this study is to reduce the negative effect of tax complexity.
although the ambition of tax reforms is to lower taxes, widen the base and modify the structure of exempt activities, the majority of tax laws are all the more complex as the introduction of new rules is continued, aimed at modifying the assessment, collection and litigation of taxes.
this study shows that tax complexity is very costly and the costs of complying with tax legislation are continually increasing.
conversely, tax simplification shows obvious advantages: administrative burdens become reduced and tax compliance would be easy and voluntary for the taxpayer.
Abstract FRE
Le but de cette étude est de réduire l'effet négatif de la complexité fiscale.
bien que les réformes fiscales aient pour ambition de baisser l'impôt, élargir l'assiette et modifier la structure des activités exonérées, la majorité des législations fiscales sont d'autant plus complexes que de nouvelles règles sont introduites, visant à modifier l'assiette, le recouvrement et le contentieux des impôts et taxes.
cette étude démontre que la complexité fiscale est très couteuse et les coûts de la mise en conformité avec la législation fiscale croissent continuellement.
inversement, la simplification fiscale dénote des avantages évidents: les charges administratives deviennent réduites et la conformité fiscale serait facile et volontaire chez le contribuable.
American Psychological Association (APA)
Himran, Muhammad& Kaoutar, Rimouche& Larioui, Abd al-Razzaq. 2022. Vers la simplification des systèmes fiscaux: étude analytique. Journal of Financial, Accounting and Managerial Studies،Vol. 9, no. 1, pp.296-320.
https://search.emarefa.net/detail/BIM-1378716
Modern Language Association (MLA)
Himran, Muhammad…[et al.]. Vers la simplification des systèmes fiscaux: étude analytique. Journal of Financial, Accounting and Managerial Studies Vol. 9, no. 1 (Jun. 2022), pp.296-320.
https://search.emarefa.net/detail/BIM-1378716
American Medical Association (AMA)
Himran, Muhammad& Kaoutar, Rimouche& Larioui, Abd al-Razzaq. Vers la simplification des systèmes fiscaux: étude analytique. Journal of Financial, Accounting and Managerial Studies. 2022. Vol. 9, no. 1, pp.296-320.
https://search.emarefa.net/detail/BIM-1378716
Data Type
Journal Articles
Language
French
Notes
Includes bibliographical references: p. 318-320
Record ID
BIM-1378716
