مجلة القانون العام الجزائري والمقارن
Volume 10, Numéro 1, Pages 72-89
2024-07-28
Authors : Djebbari Hadri .
Abstract: The Collection Law is considered among the most important legislative texts regulating any legal system of countries, regardless of their strength. Economic. It represents an important aspect in framing the revenue structure that countries seek to achieve for the sake of the efficiency of their sector. The economic law, and what proves the validity of this statement is that the tax law is issued within the chapters of the finance law, which are included in the decrees. The presidential authority, which in turn is approved by the legislative authority, which determines the features of the general budget of the countries, and accordingly The tax law includes everything related to collection, from imposing it, determining its amount, how it is collected, all the way to disputes. related to it.
Keywords: Disputes- tax-law-privacy
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
.
pages 74-88.
Said Houari Amel
.
pages 257-268.