تأثير ظاهرة التهرب والغش الضريبي على التحصيل الضريبي دراسة حالة بمديرية الضرائب لولاية عين تموشنت

Abstract

Tax collection is considered one of the most important resources of the public treasury and public spending, and it is a means of financing various economic activities. The spread of the phenomenon of fraud and tax evasion, which aims to evade paying taxes, has negative effects affecting the national economy in several aspects, such as the negative impact on educational competitions, which is reflected negatively. Taxpayers who are keen to perform their tax obligations. Fraud and tax evasion are due to several reasons, including the instability of the Algerian tax system, as well as the lack of tax awareness among taxpayers, in addition to the lack of material and technical capabilities of the tax administration. We conducted a field study at the level of the Tax Directorate of Ain Temouchent at the level of the tax control branch in order to study the effect of fraud and tax evasion on tax collection in the wilaya of Ain Temouchent.