فعالية التحصيل الضريبي في ظل الإصلاحات الجبائية

Abstract

This study aimed to shed light on the efficiency of tax collection in the light of the reforms undertaken by Algeria, and in order to answer the problem of the study, the descriptive analytical approach was followed, where we have reviewed the most important positions that the Algerian tax system has gone through since independence, as well as the efficiency of tax collection in As part of the phenomenon of tax evasion, we have also analyzed the data and statistics obtained from the Tax Department of the Wilayat of Mila on the various tax matters and the efficiency of their collection.In the end, the study concluded that the tax reform programs implemented have achieved results that can be appreciated with regard to economic and social aspects, but there are obstacles and obstacles that stand in the way of their achievement, which requires more reform efforts. in order to achieve the objectives of the Algerian tax system.