المجلة الأكادمية للبحوث القانونية والسياسية
Volume 10, Numéro 2, Pages 2158-2170
2026-09-22
Tax Fraud Between Prevention And Remedy In Algerian Law
Authors : Hadjoudj Saad .
Abstract
Abstract Tax fraud is considered one of the most perilous phenomena adversely impacting the State’s financial capacity. It leads to a reduction in tax revenue essential for financing public expenditure and undermines the principle of tax equity among taxpayers. Recognizing the gravity of this issue, the Algerian legislature has sought to confront it through a dual legal framework that combines both prevention and remediation. On the one hand, preventative mechanisms have been established, primarily embodied in tax declaration obligations, tax audits, and digitized data processing. On the other hand, stringent administrative, fiscal, and criminal sanctions have been enacted to serve as deterrents upon proof of fraud. Divided into two sections, this study examines the concept of tax fraud, its forms, causes, and preventative mechanisms, followed by the remedial and counteracting measures under Algerian legislation, with a view to assessing the efficacy of this legal framework and identifying any inherent shortcomings
Keywords
Tax fraud, ; Tax prevention, ; Tax audit, ; Fiscal sanctions, ; Algerian la
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