مدى فعالية النظام الجبائي الجزائري في التقليل من ظاهرة الغش الضريبي
Other Title(s)
The effectiveness of the Algerian tax system in reducing the phenomenon of tax fraud
Joint Authors
Source
مجلة الحقوق و العلوم الإنسانية
Issue
Vol. 12, Issue 2 (30 Sep. 2019), pp.157-178, 22 p.
Publisher
Université Ziane Achour de Djelfa Faculté de Droit et des Sciences Politiques
Publication Date
2019-09-30
Country of Publication
Algeria
No. of Pages
22
Main Subjects
Financial and Accounting Sciences
Law
Topics
Abstract EN
The effectiveness of the tax system is one of the main concerns of policymakers in economic policy.
The more the tax system is effective, the more positive the impact on the national economy is, and the level of effectiveness of the tax system is the main determinant of its ability to achieve its objectives.
However, in order to achieve the objectives of the tax system, The challenges facing these goals include tax fraud, which is a phenomenon associated with tax, although it varies from one country to another, but it is a global phenomenon that does not mean a country per se.
All tax systems define this phenomenon as a real threat that drains the resources of Decorative sheet, leading to a negative impact on the balance of tax system, which significantly affects the balance of the budget, and is the cause of the emergence of a fiscal deficit is difficult to avoid
American Psychological Association (APA)
خنفري، فدوى واليازيد، علي. 2019. مدى فعالية النظام الجبائي الجزائري في التقليل من ظاهرة الغش الضريبي. مجلة الحقوق و العلوم الإنسانية،مج. 12، ع. 2، ص ص. 157-178.
https://search.emarefa.net/detail/BIM-895693
Modern Language Association (MLA)
خنفري، فدوى واليازيد، علي. مدى فعالية النظام الجبائي الجزائري في التقليل من ظاهرة الغش الضريبي. مجلة الحقوق و العلوم الإنسانية مج. 12، ع. 2 (أيلول 2019)، ص ص. 157-178.
https://search.emarefa.net/detail/BIM-895693
American Medical Association (AMA)
خنفري، فدوى واليازيد، علي. مدى فعالية النظام الجبائي الجزائري في التقليل من ظاهرة الغش الضريبي. مجلة الحقوق و العلوم الإنسانية. 2019. مج. 12، ع. 2، ص ص. 157-178.
https://search.emarefa.net/detail/BIM-895693
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 174-176
Record ID
BIM-895693