إشكالية التحصيل الضريبي في الجزائر

Abstract EN

The study aimed to identify the reasons that led to the weak tax collection rates in Algeria, which negatively affected the public treasury, and consequently on public spending and investments related to national development projects.

The study concluded that despite the broad authorities granted by the legislature to the tax administration, which enables it to collect tax, and this is with the aim at mobilizing resources to bring about development at the social and economic level, but in practice the tax administration was unable to achieve the objectives of the public authorities due to a number of obstacles in addition to the obstacles caused by the human factor, whether in terms of implementing the laws or not understanding them.