اجراءات منازعات التحصيل الضر يبي في التشر يع الجزائري

Abstract

The study of tax disputes is one of the important topics, especially from a practical standpoint. This is due to its due to its wide and significant spread as a result of the economic openness Algeria has experienced. on one hand, this is due to the multiplicity and complexity of tax laws, which in turn leads to many resulting disputes. These disputes are characterized by the complexity of procedures and the variety of procedures and the variety of taxes involved. One of the advantages of this type of dispute is that it goes through two stages: The administrative stage is considered an important phase in the field of tax disputes, as it uncovers many of its aspects and plays a crucial role in alleviating tax disputes before they reach the courts. It helps create a dialogue between the administration and the taxpayer. However, it remains a burden on the administrative due to the length of its procedure and the lack of obligation for the administration to respond within the specified deadline, which makes it a mandatory procedure as long as the administration does not respond or remains silent.The failure of tax committees to resolve disputes in a friendly manner has led to resorting to the judiciary as a second and final phase for resolving tax disputes. judicial oversight is considered a judicial guarantee for protecting the rights of individuals from administrative errors and abuses. The tax dispute is brought before a judge with broad authority to decide on it and has the power to amend and provide compensation.