الإنفاق الضريبي في الجزائر و إشكالية التهرب الضريبي : دراسة تحليلية تقييمية

Abstract EN

The importance of this subject is bringing the main problems of the Tax expenditure as tool for the Tax policy, and its relationship of Tax evasion phenomena and the most aspects of Tax evasion which relation the Tax expenditure and the most procedures takes by the financial authorities to limit the Tax evasion which resulted by this preferred Tax procedure.

The study concluded that the many economics agents use the tax expenditure policy as mechanism for Tax evasion because lacks the controls to Tax expenditure and use the fraudulent methods for obtain this Tax preferred.