تقييم نجاعة الإجراءات التحفيزية في مجال التحصيل الضريبي

Abstract

In this research, we try to shed light on the various measures taken by the public authorities related to the facilities granted in the framework of the payment of the tax debts accumulated by the taxpayers during the previous years, and this is in order to double the fiscal revenues to increase the state’s ability to finance public expenditures, and the common factor between all the procedures was It is intended to encourage the taxpayer to approach the tax administration to clear his financial liability. We have relied on the descriptive analytical method in our analysis of the data and data gleaned from the tax authorities of the Othmania Valley, as well as the historical method in our analysis of the evolution of the tax system after the reform. This study has oncluded many results, perhaps the most important of which is that these procedures were motivating and encouraging to some extent for taxpayers in order to pay their tax obligations.