جريمة الغش الضريبي في التشريع الجزائري

Abstract EN

The tax has become one of the most important sources of financing for the public treasury in all countries of the world, including Algeria, which made the legislator interested in organizing it and imposing criminal protection for it according to special texts, through which the act of tax fraud was criminalized and punished, especially what was mentioned in the last amendment issued by Law No.

11-16 dated: 23 / 12/2011 containing the Finance Act for the year 2012.

This study aims to determine what the crime of tax fraud is in terms of its material element, and to say whether the penal protection approved by the Algerian legislator is really sufficient to address the crime of tax fraud or not, especially since the criminalization and punishment includes the person charged with the tax, whether he is a natural person or a legal person.

The research concluded with a set of results and recommendations.

Article Keyes: Tax Fraud, Penal protection, Criminalization and punishment.