المناجمنت المعاصرة لإدارة الضرائب و مدى مساهمتها في الاصلاح الضريبي في الجزائر

Abstract

The purpose of this study is to examine the effectiveness of tax reforms in improving tax revenues, which were in line with the economic reforms and transformations witnessed by the international economy. This stugy identifies the causes and oblectives of tax reform and the most important regorms the tax system and the extent of thier impact on tax revenues. We have concluded that tax reform has contributed to increasing the financial profitability of various taxes, but it is still far from the declared ambitions within the framewirk of the tax policy adopted, the main focus of which is to achieve economic development and to cope with the global economic development.