الرسم على القيمة المضافة دراسة حالة عين تموشنت

Abstract

The value-added tax or the value-added tax is one of the most important financial developments, as it is one of the most effective sources of government revenue and accelerates the economic development cycle. This tax method has found a general path and has proven to be an effective tool for any economy as different countries have resorted to the framework of tax reform in search of possible alternatives in order to maintain an effective tax policy financially, economically and socially, and Algeria is no different from these countries. It prepared its tax policy according to data on future conditions, and then proceeded to introduce a value-added tax in line with the VII economic reforms after the oil crisis and as part of its fiscal policy that stimulates investment and attracts capital, and this is the reason for the spread of the tax in most European countries, Asia, South America Africa, and Algeria is one of the countries that apply these fees, and we try to look at this in our study to learn about value-added fees and the steps for their application in Algerian legislation.