مجلة الرسالة للدراسات والبحوث الإنسانية
Volume 10, Numéro 1, Pages 27-39
2025-04-04

Procedural And Punitive Mechanisms To Combat Tax Evasion In Algerian Legislation



Authors : Barkat Imad Eddine .

Abstract

Tax is one of the most important sources of national income for many States, since it imposes various taxes on their citizens, often providing for the obligation of such taxes by means of the Constitution, in order to give them some importance, and suggesting to their citizens that it is an irrevocable duty. Therefore, the taxpayer often resorts to tricks and actions in order to get rid of the tax payment, which is known as tax evasion. Tax evasion is an offence defined by most societies, considering that the tax itself exists, which is one of the legislators' most important concerns because it threatens and diminishes the existence of the tax system.

Keywords

Tax laws; tax evasion; tax system; cash; fraud; tradition

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