إشكالية تحقيق العدالة في النظم الضريبية مع الإشارة إلى حالة الجزائر
Other Title(s)
The question of achieving justice in tax systems, reference to the Algerian case
Author
Source
مجلة الإدارة و التنمية للبحوث و الدراسات
Issue
Vol. 2016, Issue 10 (31 Dec. 2016), pp.96-109, 14 p.
Publisher
Publication Date
2016-12-31
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Abstract EN
Tax justice is one of the thorny questions which revolves considerable disagreement among writers and intellectuals .It is considered as one of the most important principles that must be interested in when selecting and designing tax systems.
This research deals with Tax Justice and the ways to achieve as well as the effects of not realizing.
And concerning that, we evaluate to what extent tax fairness in the tax system is achieved through the Algerian most important taxes that form it.
We have used descriptive analytical method which is suitable for such topics.
This research paper concluded that in order to achieve tax justice, we must take into account many interrelated factors .Concerning the tax system of the Algerian state, tax Justice is available in some taxes, as well as in some applied tax system.
As we found out through this paper that the failure to achieve tax justice lead to many negative effects like lack of tax revenue, breach of the terms of the competition, the spread of tax evasion and its drawbacks on the tax system.
American Psychological Association (APA)
قاشي، يوسف. 2016. إشكالية تحقيق العدالة في النظم الضريبية مع الإشارة إلى حالة الجزائر. مجلة الإدارة و التنمية للبحوث و الدراسات،مج. 2016، ع. 10، ص ص. 96-109.
https://search.emarefa.net/detail/BIM-858895
Modern Language Association (MLA)
قاشي، يوسف. إشكالية تحقيق العدالة في النظم الضريبية مع الإشارة إلى حالة الجزائر. مجلة الإدارة و التنمية للبحوث و الدراسات ع. 10 (كانون الأول 2016)، ص ص. 96-109.
https://search.emarefa.net/detail/BIM-858895
American Medical Association (AMA)
قاشي، يوسف. إشكالية تحقيق العدالة في النظم الضريبية مع الإشارة إلى حالة الجزائر. مجلة الإدارة و التنمية للبحوث و الدراسات. 2016. مج. 2016، ع. 10، ص ص. 96-109.
https://search.emarefa.net/detail/BIM-858895
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-858895