برنامج العفو الجبائي : مقاربة جبائية لضبط اقتصاد الظل في الجزائر استنادا إلى تجارب دولية

Abstract EN

This study addressing the subject of tax amnesty as one of the tax approaches to adjust the shadow economy and the fight against of tax evasion and increase revenue taxes of the state in the short term and expand the tax base on the long term, and the prospects for the application of this program in the Algeria economy to reduce the phenomenon of shadow economy growing, given to some successful international experiences in the use of tax amnesty program to adjust the shadow economy such as Irish, Belgium and Italy.