قراءة في الاصلاحات الهيكلية للنظام الجبائي الجزائري

Abstract EN

In light of the rapid transformations taking place in the world, and technological and economic developments, which Algeria was not immune from, the General Directorate of Taxes has initiated several structural reforms in line with these transformations, this study highlights all the structural reforms that the Algerian tax administration has launched since 2005 to the present day.

Several recommendations were reached, the most important of which is the necessity of accompanying them with special reforms at the level of the banking system and the Algerian stock exchange, and several laws that are fully related to the tax system in order to have a positive impact on the cost-effectiveness and effectiveness of the tax system.