فعالية التخفيض المشروط كآلية للحد من المنازعات الضريبية

Other Title(s)

The effectiveness of conditional reduction as a mechanism for reducing tax-base disputes

Author

المهدي، صدوق

Source

دفاتر السياسة و القانون : مجلة دورية محكمة

Publisher

l’Université Kasdi Merbah Ouargla Faculté Droit et Sciences Politiques

Publication Date

2018-06-30

Country of Publication

Algeria

No. of Pages

13

Main Subjects

Law

English Abstract

Since the disareement in the tax disputes is not about personal rivalry, but between personal interest and public interest, the Algerian legislator recognized that all the tax container disputes between the taxpayer and the tax administration, are not solved only in a narrow sense of the term, because he did not want to make the relationship between The Taxpayer and Tax Administration as a permanent relationship that is always resolved by the judiciary, through its diligent efforts to ensure the balance of legal positions between the parties to this relationship by devoting the principle of tax transparency and realizing the principle of legality.

That enables the public Tax Administrationto collect all the tax debts owed to the public treasury.

And insuresa number of guarantees to thetaxpayer to ease the tax burden.

The most importantguarantybeing the conditional reduction of fines and penalties.

Data Type

Conference Papers

Record ID

BIM-837206

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