استعراض لأهم آليات المراقبة الجبائية بالنظام الضريبي الجزائري

Abstract EN

K34This study aimed to provide a theoretical framework for the concepts related to tax control and the Algerian tax system, and on the other hand to answer the problematic about the most important tax monitoring mechanisms of the Algerian tax system through the use of descriptive and analytical approaches.

Both challenges and challenges imposed on the tax system in Algeria were presented and analyzed Improving tax control, as we used both descriptive and analytical approaches to solve this problem.

The study concluded that the phenomenon of fraud and tax evasion has a negative impact on all tax systems in the world and is more dangerous in countries where taxation is a resource for the state's public treasury, so the tax system seeks to find solutions to this The phenomenon employing all available means and capabilities to combat it, including tax control mechanisms.