إشكالية التحصيل الضريبي في الجزائر-دراسة حالة مديرية الضرائب لولاية عين تموشنت خلال الفترة (2015-2019)

Abstract

Based on the importance of the subject of the study, which was called the problem of tax collection in Algeria, the problem of the study revolved around problems in tax collection, and to answer them and test the validity of hypotheses, we used the descriptive method and analyzed data during the study that was conducted at the level of the tax directorate of the state of Ain Temouchent. To the results, including the existence of several problems between the taxpayer and the tax administration, lack of training, tire training and freezing of employment, as well as the use of loopholes in laws and regulations by the taxpayer.