دور الإصلاحات الجبائية في تفعيل التحصيل الضريبي في الجزائر
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Date
2021
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جامعة المسيلة
Abstract
This study aims at the importance of the role that tax reforms play in
supporting the national economy and its contribution to increasing the revenues
of the public treasury. It also helps the administration to recover its right from
taxes and fees, which requires finding appropriate solutions for the tax
administration’s interests to carry out the tax collection process and encourage
the taxpayer to pay what he owes. From the debts, through our research we
tried to answer the problem that says: “What is the impact of tax reforms on
tax collection in Algeria?” It was concluded that the tax collection was done
through conducting a field study in the tax seizure, and the concerns of the
convict in the state of M'sila for the period (2016-2019) It is linked to the use
of appropriate collection methods and different methods to assist in the
success of the tax collection process.