آليات مكافحة ظاهرة التهرب الضريبي في التشريع الجزائري

Abstract

Taxe is considered an important tool in the financial policy of the state, as an important source of revenue for its treasury, it also aids in achieving economic stability solving the problem of inflation, promoting economic development and meeting public expenditure, since the payment of taxes has become a due obligation on those who are subjected to it ,acts of evasion and cheating in its payment , this requires combating this phenomenon and reducing it through reconsidering the mechanisms adopted to address it by the tax administration.