النظام الحقيقي ونظام الضريبة الجزافية الوحيدة وأثرهما على التحصيل الضريبي - دراسة حالة مديرية الضرائب بعين تموشنت

Abstract

This note deals with the subject of the real system and the only arbitrary tax system and their effects on tax collection, as we discussed the study of the general framework of the Algerian tax system from the conceptual side, and the procedures and rules of tax collection in Algeria. And for that, we have studied the tax proceeds of the Tax Directorate in the practical aspect to clarify the effect of the real system and the only punitive tax system on the total proceeds of the Tax Directorate.