مكافحة التهرب الضريبي في الجزائر

Abstract

This topic was selected as a result of the growing up of tax fraud phenemenon and its effects. Its large spread in the recent years threateus the existence of the tax system. In addition to that, it passed a lot of money on the public treasury which resulted with negative impacts on the national economy. This led us to ask the following questions: How can the establishement of effective mechanisms to reduce tax fraud till it let tax play a principal role in sunding public treasury? Is the legal system of tax contain strict penalties against tax fraud for puting an end to it even relatively?. From one hand, we tryed to examine the subject by exposing the nature of tax fraud and legal adaptation (violation, nifdemeanor, selony).As well as, we identificated the main reasons that led to it, and the varioces methods used to rid from tax its effects. On the other hand, we dealt with different mechanisms to combat tax fraud examining its causes by means of preventive and control. As well as, national and international cooperation, we also talked about the means by reference to the repressive punitive policy adopted by the Algerian legislature in each of the penal matters and tax. The goal of this study is to combat tax fraud in oder to deter and reduce it even relatively.