فعالية الرقابة على تقييم المعاملات العقارية في تعزيز الإيرادات الضريبية في الجزائر دراسة حالة بمديرية الضرائب عين تموشنت

Abstract

This study aims to analyze the effectiveness of tax control over the valuation of real estate transactions in enhancing tax revenues in Algeria, through a case study of the Tax Directorate of AinTemouchent Province. The study is conducted within the context of the state's efforts to diversify sources of public treasury funding and to promote tax equity.

The study adopted the descriptive-analytical method to examine the theoretical and legal framework, in addition to a case study approach to analyze the practical application at the Tax Directorate of AinTemouchent, based on the analysis of available documents and statistical data.

The study reached the following main findings: Tax control over the valuation of real estate transactions contributes to increasing tax revenues by correcting declared property values and expanding the tax base, Tax control reduces tax evasion associated with the underreporting of the actual value of real estate properties, Tax control enhances tax equity and improves the level of taxpayer compliance, thereby strengthening the credibility of the tax system.