المسؤولية المالية والشخصية لقابض الضرائب في التشريع الجزائري

Abstract

The tax collector plays a pivotal role in Algeria’s fiscal system as both a public revenue officer and public accountant. This dual responsibility subjects them to financial and personal accountability governed by a strict legal framework. This study aims to analyze the legal regime governing the responsibilities of tax collectors, particularly under Law No. 23-07 on public accounting and financial management, and Executive Decree No. 10-299 regarding fiscal administration personnel.A descriptive and analytical methodology was adopted, with a practical case study from the Tax Center of Aïn Témouchent Province. The incident highlighted a failure to register and remit a VAT payment on time, exposing systemic challenges such as workload pressure and a lack of digital infrastructure.The originality of this research lies in its dual legal analysis of the tax collector’s financial and personal liability—a topic scarcely addressed in Algerian legal scholarship. The study also offers prospects for future comparative research and assessments of digital reforms on tax oversight efficiency.