.المنازعات الضريبية في التشريع الجزائي الجزائري

Abstract

Taxation is considered one of the most important resources of the state budget, especially if it lacks The natural resources that would feed it to meet The various and different burdens, which explains the interest of the different legislations on these taxes and ways to protect them through tax deterrence which is aimed primarily at protecting the tax sector from tax evasion attempts. The Algerian tax legislator wants to dedicate the idea of fiscal deterrence in the various tax laws governing the tax system, because we note that il adopts this principle through the law on direct tax mainly under N° 11/16 of the 28/12/2011, carrying me financial of the year 2012 bearing me Financial of the year 2012 under section 13 of this regulation amending section 303 of the Direct Tax code, which in any case was considered a crime, and not a crime as it was before the change, in this case , he emphasizend the fines imposed on unpaid sums and fees. Thus, the Algerian tax legislator has tried to balance the principle of utilitarianism the financing of the public treasury and the principle of social justice in order to dissuade those who do not pay taxes.