مساهمة الرقابة الجبائية في معالجة ظاهرة التهرب الضريبي لتحقيق التنمية المستدامة : دراسة حالة الجزائر للفترة 2005-2015

Abstract EN

The study aimed to shed light on the fiscal oversight mechanisms adopted by Algeria in order to limit the phenomenon of tax evasion, and through which the effectiveness of the regular collection can be made as an alternative to essential oil tax, the study concluded that the fiscal oversight contribute to addressing the phenomenon of tax evasion in view of the importance of the amounts extracted from various mechanisms applied, but still depend on the effectiveness of its organs and mechanisms.