تحديات الإصلاح الجبائي بين تحقيق العدالة الجبائية والتحصيل الجبائي في الجزائر للفترة 2012-2022

Abstract EN

This study aims to determine the size of contribution of reforms that touched the tax system in Algeria to achieve tax justice, on the other side to collect tax.

For this purpose, we used two approaches; the first was descriptive for describing the study's variables and the later that is quantitative analyses approach for analysing the development of collecting tax for all the components of the tax system.

Furthermore, the study found that the reform that it has known and still do by the Algerian tax system are witnessing a great challenge between the work to achieve tax justice and tax collection, as we found that latter is witnessing continuous development estimated as 1034, 60 billion DA during the period 2012-2022.

As for the tax justice, the results show that it exists in some taxes as well as the others (check 2 rules out of 3) that the Algerian legislator must work to repair in order not to negatively affect to objectives of the tax system in general and the tax collection in particular.