التحقيق الجبائي على محاسبة المكلفين بالضريبة في الجزائر

Abstract EN

The phenomenon of fraud and tax evasion has a negative impact on all fiscal systems in the world, and is more serious in countries where the collection is the most important resource of the State Treasury, so the tax law seeks to find solutions to this phenomenon by employing all means and possibilities available to fight them, Which is one of the most important measures taken to combat it.

Since the Algerian tax system is a declaratory system that gives the taxpayer the freedom to authorize his own income, the censorship of these statements is necessary because it may be incorrect and wrong to evade paying taxes.