التهرب الضريبي و آليات مكافحته في المجتمع الجزائري

Abstract EN

Tax evasion is among the most important phenomena in societies that lack social security and social justice among its members, and it affects social structure by disrupting social relations and social interaction between the individual and social institutions, thus addressing this article relying on the reading of the socio economic concept of tax evasion and its sections as well as the effects on the social, developmental and economic aspects of society, this article give the mechanisms on which the institutions of Algerian society are relying on this phenomenon through deterrence and motivation