مجلة العلوم الإدارية والمالية
Volume 6, Numéro 2, Pages 308-319
2022-12-31
An Estimated Study Of The Size Of Tax Evasion In Algeria For The Period 2000-2020
Authors : Touhami Mohamed Redha .
Abstract
This research aims to study tax evasion as a widespread phenomenon in economic activity The state incurs huge losses every year As a result of the failure of many economic activities to pay the taxes due on them In this study, the volume of tax evasion in Algeria was estimated from 2000-2020 By calculating the amount of informal income first and then calculating the rate of tax to be paid from it, The study estimated the volume of tax evasion in Algeria during the study period at about 17.5 trillion Algerian dinars.
Keywords
Estimation, Tax evasion , Hidden Economy , Tax Rate.
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