الطعن الولائي للضرائب كطريق من طرق تخفيف العبء الضريبي عن المكلف بالضريبة

Abstract EN

Following the developpements experienced by the Algerian economy, tax legislation has given much attention to the taxpayer, whether a trader or professional or artisan because of its importance in the economic loop, and gave him an important safeguards that would mitigate the tax burden, whether obtained throughadministrative litigation in the form of an administrative complaint in the case of presence of committed errors in the tax base or in its calculation, or the benefit from the right arising of legislative or regulatory provision, or else by so-called recourse of Wilaya, which includes two types of reduction, namely the reduction of Wilaya as well as the conditional reduction newly created under the Finance Law of 2013, and which is the subject of our study