التهرب الضريبي : بين العقاب و الصلح في التشريع الجزائري

Abstract EN

Tax is one of the most important resources of the public treasury, it is a mean of financing different economic activities, and several negative consequences on the national economy are resulted from the tax fraud in addition to other practices aiming to evade the payment of public budget resources, such as the negative effects on honest competition, the thing which influences the activity of corporations that fulfilling their tax duties.

In this perspective the majority of States, as Algeria, adopted a modern tax system based not only on the repressive regime but also on reconciliation aiming to collect taxes and by the way the realization of the development goals of state and stop some practices of tax evasion.