جباية المهن الحرة من نظام التصريح المراقب إلى النظام المبسط المهن غير التجارية

Abstract

"This study aimed to explore the tax systems for free professions according to Algerian tax legislation and the significant reforms that occurred between the monitored declaration system and the simplified system, and their impact on tax pressure and evasion. To delve deeper and examine the topic from all its aspects, we used the descriptive method, supported by a case study at the Ain Temouchent Tax Center. We reached a number of conclusions, the most prominent of which is that the increase in tax evasion was due to the failure of the single lump-sum tax system to achieve its intended goal of simplifying procedures to positively impact treasury resources. Additionally, the simplified system negatively affected taxpayers by increasing the tax burden."