دراسة مقارنة بين نظامين جبائيين الجزائري و البحريني

Abstract EN

The objective of this study is to conduct a comparative study between two penal systems of two Arab countries, Algeria and Bahrain, in terms of fiscal policy (fiscal policy objectives, taxation rules, sources of taxation law, legal framework for taxation), technical issues of taxation, With a view to identifying the disparities and similarities between the two criminal regimes and which systems are most effective? The study concluded that the Algerian tax system is more effective than the Bahraini tax system, but it remains below the level of international tax systems because of the multiplicity of tax laws, which makes it vague to the taxpayer, tax administration and judges.