مجلة النبراس للدراسات القانونية
Volume 10, Numéro 1, Pages 124-135
2026-06-11
Tax Penalties As A Repressive Mechanism To Combat Tax Evasion
Authors : Soualhia Imad .
Abstract
The Algerian legislator has introduced a range of tax-related legal measures aimed at limiting tax evasion. These include preventive mechanisms such as simplifying tax legislation, modernizing tax, and promoting taxpayer awareness, alongside supervisory mechanisms based on examining and verifying tax declarations, which may result in tax and professional penalties to ensure compliance. This framework has been further strengthened through international agreements on combating tax evasion. The study highlights the competent authorities and the tools adopted while promoting tax culture. It concludes that combating tax evasion goes beyond detecting violations and recovering dues to also include the imposition of tax and professional penalties.
Keywords
Tax ; Taxation ; Taxpayer ; Tax Evasion ; Tax Penalty
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