الوسائل الرقابية لمكافحة التهرب الضريبي في الجزائر

Abstract EN

In view of Algeria's lack of financial resources; As a State that relies on oil revenues as a basis for financing its treasury, it has resorted to tax levies as an essential resource for financing its public treasury.

This is to achieve many economic, political and social objectives, but taxpayers use many means to evade their payment.

In order to reduce this phenomenon, Algerian legislation is working to combat it in a variety of legislative and regulatory ways, One of the most important is fiscal control, which is both a deterrent and a preventive tool.

The fiscal administration seeks to ascertain the validity of taxpayers' statements in order to preserve public treasury resources and achieve development.