ملامح النظام الضريبي الجزائري في ظل التحديات الاقتصادية

Abstract

After many reforms, The Algerian tax system still suffers from many imbalances that impede and limit its effectiveness, whether on the internal, or at the international challenges level. What led to a concrete reduction of the administrative ability of the apparatus of the tax from the mobilization of revenues, in addition to a growing parallel economy it spread with economic corruption, tax evasion most and therefore it is necessary to think about how to put great features of the tax system in Algeria, the prospects for 2013, which responds to the challenges of economic and financial, and the requirements of sustainable development, through the following points: I-Definition of the tax system and the tax policy II-Analysis of the financial outcome of the most components of the normal collection III-The challenges imposed on the tax system VI- General Framework proposed for the reform of the tax system V-Measures proposed to reform the most components of the normal collection.