آليات مكافحة التهرب الضريبي في الجزائر : دراسة حالة التهرب الضريبي في المدية

Abstract

The study aims to shed light on the phenomenon of tax evasion, which aims primarily at depriving the public treasury of amounts due to taxable persons under legal provisions by means of countless means and methods, using either the gaps in the tax legislation, For their lack of awareness of the importance of taxation in the public interest, which has very serious effects on the public economy. Finally, for the purpose of lifting the proceeds of fiscal control, we have introduced some mechanisms that can be used by the tax administration to reduce tax evasion as well as the use of tax legislation to improve the effectiveness of this initiative . Where we concluded that tax evasion is an economic phenomenon that is difficult to measure and define, although there are indications of its existence