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.المنازعات الضريبية في التشريع الجزائي الجزائري

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dc.contributor.author قصاص, سليم
dc.contributor.author طاشور, عبد الحفيظ
dc.date.accessioned 2022-05-23T09:37:09Z
dc.date.available 2022-05-23T09:37:09Z
dc.date.issued 2019-07-03
dc.identifier.uri http://depot.umc.edu.dz/handle/123456789/1720
dc.description.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.
dc.language.iso ar
dc.publisher Université Frères Mentouri - Constantine 1
dc.subject القانون الخاص:قانون الأعمال
dc.subject المنازعات الضريبية
dc.subject الجرائم الضريبية
dc.subject جريمة التهرب الضريبي
dc.subject القانون الجنائي الضريبي
dc.subject Contentieux fiscal
dc.subject les crimes fiscaux
dc.subject fraude fiscale
dc.subject le droit pènal fiscal
dc.title .المنازعات الضريبية في التشريع الجزائي الجزائري
dc.type Thesis

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