دور اجراءات التحصيل الجباءي في الحد من الغش والتهرب الضريبي

Abstract

this memorandum dealt with the role of tax collection procedures in reducing fraud and tax evasion,with a focus on the tax system in algeria .this memorandum reviewed the definition of taxes,its principles and objectives ,it also discussed the types of tax evasion ,its causes and effects,and ways to combat it,finally tax collection procedures were analyzed including this includes the powers of the tax administration and the impotance of using technology