مجاميع المعرفة
Volume 7, Numéro 1, Pages 843-863
2021-04-25

Contribution Of Administrative Factors In Improving Relationship Between Taxpayer And Tax Administration In Algeria : ( A Statistical Study Sample)



Authors : Belaoudja Hassina . Hamdani Nadjet .

Abstract

Abstract: There are several factors that manage the tax relationship between the taxpayer and the tax administration. Moreover, these factors affect the behavior of the taxpayer. The relationship between the two parties does not enjoy a good reputation throughout the ages in most societies, due to the difference in their view of each other; the taxpayer always regards the tax administration as an administration which collects taxes in an arbitrary manner without compensation. Considering the entrenchment of certain misconceptions due to the influence of several factors, this has led to tension on both sides, as it is still marked by aversion and hatred. From this observation, we will seek to popularize administrative factors that affect the vision of the taxpayer and the tax administration. the taxpayer is the main actor in determining the nature of the tax relationship. Keys words Tax relationship- Tax payer- Tax administration- Administrative factors JEL classification codes: …; ………;…;… (Placing encodings is compulsory) Résumé Il existe plusieurs facteurs qui gèrent la relation fiscale entre le contribuable et l'administration fiscale. D'autant plus, ces facteurs, affectent le comportement du contribuable. La relation entre les deux parties ne jouit pas d'une bonne réputation à travers les âges dans la plupart des sociétés, en raison de la différence de leur vision de l'autre ; le contribuable regarde toujours l'administration fiscale comme une administration qui perçoit les impôts de manière arbitraire sans contrepartie. Compte tenu de l'enracinement de certaines idées fausses dû à l'influence de plusieurs facteurs, ceci a conduit à la tension des deux parties, car elle est encore empreinte d'aversion et de haine. À partir de ce constat, nous tiendrons à vulgariser des facteurs administratifs qui affectent la vision du contribuable et de l'administration fiscale. le contribuable est l'acteur principal dans la détermination de la nature de la relation fiscale. Mots clés: relation fiscale-contribuable-administration fiscale- facteurs administratives

Keywords

Tax relationship- Tax payer- Tax administration- Administrative factors

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