الآليات الردعية لمواجهة الجرائم الضريبية.

Abstract

Tax offenes in particular tax fraud one of the crimes that have serious repercussions and dimensions at several levels, tax fraud has implications primrily for the financial aspect of the state because it affects taxes that are important sources of state treasuy. It also contributes to weakening the capacity of governments with their burdens and expenditures . The algerien legislation has distributed the power to impose penalties on offenders between the administrative penalties imposed by the tax administration and the criminal one applied by the penal judge , both organs have been given mechanisms and means of deterrence, ranging from financial fines, penalties restricting rights to convictions depriving freedom .