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Title:	أثر اعادة التقييم على حصيلة الجباية العقارية من سنة 2010-2019
Other Titles:	دراسة حالة– مديرية الضرائب لولاية ميلة
Authors:	بن هودة ، لبيض, شيماء , هالة
Keywords:	النظام الضرٌيبي الجزائري، التحصٌل الضرٌيبي،ً الجباية العقارٌية، حقوق التسجٌيل، رسوم الاشهار العقاري Algerian tax system, tax collection, real estate collection, registration rights, real estate advertising fees
Issue Date:	Jun-2020
Publisher:	Abdelhafid boussouf university Centre mila
Citation:	تخصص " مالية المؤسسة "
Description:	This study examines the issue of the impact of the re-evaluation of the collection of real estate tax based on only the reality of the Algerian tax system and the investigations that this system directs a re several obstacles, the most prominent of which are the phenomenon of tax evasion and the risks it generates at the level of the national economy in general and the deterioration of the public treasury in a special form for the sake of stablishing A scientific approach and a very practical process on the problem of research through a descriptive approach and an analytical approach in light of the Algerian tax system was discussed in light of the velopment and financing of the state’s resources at this filed level has been tested effectiveness after the reassessment the proceeds of real estate levy. We finally concluded that real estate tax collection, when properly controlled, is able to activate tax collection, and this is according to the tax revenue abstained from the re-evaluation process of registration rights and real estate drawing rights, which is one of the public treasury rights that have been violated by tax evaders
URI:	http://dspace.centre-univ-mila.dz/jspui/handle/123456789/937
Appears in Collections:	Business and management economics

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