دور نظام الدفع الإلكتروني في تخفيف حجم التهريب الضريبي - دراسة ميدانية

Abstract

The aim of this studys was to determine the role of the electronic payment system in reducing tax evesion and the hidden economy in Algeriq ,To achieve this a soft sample of 30 taxpayers and some university professors was adopted, Where the most important resultus indicated the existence of an inverse relationship between the adoption of the electronic payment system and the reduction of both the volume of tax evasion and the hidden economy ,Finally ,the study of tax evasion and reduce the hidden economy ensure that tax evasion and reduce the hidden economy.