المجلة الدولية للاداء الاقتصادي
Volume 5, Numéro 1, Pages 68-89
2022-06-04
A Reading Of The Algerian Tax System: Obstacles And Solutions (ar)
Authors : Gachi Youcef .
Abstract
This research analyzes and evaluates various problems of the Algerian tax system. It aims to show the obstacles of the Algerian tax system, also to suggest some solutions to avoid these obstacles, It was based on the descriptive analytical method.Through this paper, it is concluded that the Algerian tax system suffer from complexity, ambiguity and lack of tax justice and simplicity. Some procedures are suggested to increase justice, simplicity and transparency of the tax system.
Keywords
Tax ; tax system ; tax justice ; Algerian tax system
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