جريمة التهرب الضريبي في التشريع الجزائري

Abstract EN

In Algeria The Sanctions Regime for Fiscal Fravel is Frankly Reprissive, Since it Allows Onthe one Hande the Cumulation of Penalties Without Any Limite, And The Criminalization of Froud When the Amount of Duty Evaded Exceeds a Certain the Shold And on The Other Hand it Does not Provide and Guarantée for The tax Payer Sued for Fraud Againstan Administration Invested in the Matter of a Power Largely Discvertionary.