التصريح الجبائي الإلكتروني بين الواقع والآفاق

Abstract

This study aims to provide a theoretical framework for concepts related to tax declarations and electronic tax declarations , and to highlight the importance of the ordinary tax declaration and electronic tax declaration. Ain Temouchent makes tax declarations of all kinds. After the institution followed the electronic tax declaration system, it led to several changes regarding the tax declaration system by adapting the electronic declaration in order to provide information and credibility in order to achieve the desired resu lts from the application of the electronic tax declaration system