أثر النظام الجزافي الرقمي على التحصيل الضريبي- دراسة حالة بمديرية الضرائب لولاية المدية للفترة 2018-2021

Abstract

Since 2006, the Ministry of Finance has embarked on a number of reforms, including its overall financial functions. Algerian tax legislation has defined several reforms over several stages of time, The only part tax is an example of these reforms. In the Finance Act, the latter defines new measures that have simplified the authorization and payment procedures. as well as the extension of legal safeguards for taxpayers The aim of this study is to attempt to identify the impact of the application of the digital jazzy system on the development of tax collection, In order to achieve this goal, the concepts of taxation and taxation have