مدى فعالية النظام الجبائي الجزائري في التقليل من ظاهرة الغش الضريبي

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