افاق للعلوم
Volume 11, Numéro 1, Pages 623-639
2026-01-15
Tax Fraud Offence In Algerian Law
Authors : Laalia Nawel . Tagraret Yazid .
Abstract
Tax fraud, also known as illegal tax evasion, is one of these crimes committed against investment. It is considered a financial crime in which the perpetrator resorts to fraudulent methods, whether direct or indirect, to evade the tax base that he is obligated to submit. Considering that taxes are one of the most important financial sources for the public treasury, evading them, whether partially or completely, by the obligated party leads to hindering economic stability. Therefore, combating the crime and phenomenon of tax fraud has become one of the main challenges facing the tax administration. Accordingly, the Algerian legislature has established criminal and fiscal penalties under tax laws. This article contains a substantive and procedural study. The first section covers the substantive provisions of the crime, including the concept and elements of the crime. The second section covers the procedural aspect of prosecuting the crime of tax evasion.
Keywords
Misdemeanor of tax fraud ; Partial or total tax evasion ; Tax laws.
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