تشخيص محددات بناء نظام جبائي فعال : الآليات و التحديات

Abstract EN

Tax system looks for achieving its targets essentially those of the greatest possible fiscal revenue in compliance with the law and rules that manage the tax system particularly tax justice and clarity for the taxpayer.

Simultaneously, this system also seeks to use the appropriate methods for collecting tax taking in to account the principle of economizing expenditures of tax collection.

However, it was noted that the achievement of these objectives face several obstacles bound the tax system effectiveness.

The most important challenges are the economic corruption represented in tax evasion and fraud besides the challenge of electronic cash and commerce.