تشخيص محددات بناء نظام جبائي فعال : الآليات و التحديات
Joint Authors
Source
Issue
Vol. 7, Issue 2 (30 Jun. 2016), pp.179-200, 22 p.
Publisher
University of Laghouat Faculty of Economics Commercial and Management Sciences
Publication Date
2016-06-30
Country of Publication
Algeria
No. of Pages
22
Main Subjects
Economics & Business Administration
Abstract EN
Tax system looks for achieving its targets essentially those of the greatest possible fiscal revenue in compliance with the law and rules that manage the tax system particularly tax justice and clarity for the taxpayer.
Simultaneously, this system also seeks to use the appropriate methods for collecting tax taking in to account the principle of economizing expenditures of tax collection.
However, it was noted that the achievement of these objectives face several obstacles bound the tax system effectiveness.
The most important challenges are the economic corruption represented in tax evasion and fraud besides the challenge of electronic cash and commerce.
American Psychological Association (APA)
دوة، محمد وبورنان، إبراهيم. 2016. تشخيص محددات بناء نظام جبائي فعال : الآليات و التحديات. دراسات العدد الاقتصادي،مج. 7، ع. 2، ص ص. 179-200.
https://search.emarefa.net/detail/BIM-890787
Modern Language Association (MLA)
دوة، محمد وبورنان، إبراهيم. تشخيص محددات بناء نظام جبائي فعال : الآليات و التحديات. دراسات العدد الاقتصادي مج. 7، ع. 2 (حزيران 2016)، ص ص. 179-200.
https://search.emarefa.net/detail/BIM-890787
American Medical Association (AMA)
دوة، محمد وبورنان، إبراهيم. تشخيص محددات بناء نظام جبائي فعال : الآليات و التحديات. دراسات العدد الاقتصادي. 2016. مج. 7، ع. 2، ص ص. 179-200.
https://search.emarefa.net/detail/BIM-890787
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية.
Record ID
BIM-890787