تحديات النظام الجبائي الجزائري في الحد من الاقتصاد غير الرسمي

Other Title(s)

Challenges of the Algerian tax system in minimizing the informal economy

Author

بزة، صالح

Source

مجلة الباحث

Issue

Vol. 19, Issue 1 (31 Dec. 2019), pp.211-221, 11 p.

Publisher

Kasdi Merbah University Faculty of Economics Commercial Sciences and Management Sciences

Publication Date

2019-12-31

Country of Publication

Algeria

No. of Pages

11

Main Subjects

Economy and Commerce

Topics

Abstract EN

Increase in tax revenues and achievement of social justice by the redistribution of income are among the purposes of tax reforms which have started since 1992.

Nevertheless, challenges of the Algerian tax system aim to process the phenomenon of informal economy, because it has the appropriate materials and mechanisms to limit this problem.

The aim of this article is to tackle these challenges and explain the use of these mechanisms and materials.

Increase in the rate of tax pressure, inability to reach tax justice, complexity of administrative and tax procedures, and others are all factors that lead to the widespread of informal economy in Algeria.

However, this problem can be overcome through tax concessions, rescheduling of tax debts, tax control, and the creation of a unique forfeit tax.

American Psychological Association (APA)

بزة، صالح. 2019. تحديات النظام الجبائي الجزائري في الحد من الاقتصاد غير الرسمي. مجلة الباحث،مج. 19، ع. 1، ص ص. 211-221.
https://search.emarefa.net/detail/BIM-954477

Modern Language Association (MLA)

بزة، صالح. تحديات النظام الجبائي الجزائري في الحد من الاقتصاد غير الرسمي. مجلة الباحث مج. 19، ع. 1 (2019)، ص ص. 211-221.
https://search.emarefa.net/detail/BIM-954477

American Medical Association (AMA)

بزة، صالح. تحديات النظام الجبائي الجزائري في الحد من الاقتصاد غير الرسمي. مجلة الباحث. 2019. مج. 19، ع. 1، ص ص. 211-221.
https://search.emarefa.net/detail/BIM-954477

Data Type

Journal Articles

Language

Arabic

Notes

يتضمن مراجع ببليوجرافية.

Record ID

BIM-954477