الإجراءات الإدارية والقضائية للمنازعات الضريبية في التشريع الجزائري

Abstract

Direct tax disputes are among the most important subjects, especially in practice, due to the multiplicity and complexity of tax laws, which raises many disputes resulting from the complexity of the procedures.

The Algerian legislator has this type of litigation with two legal mechanisms, namely the administrative settlement and the judicial settlement so that the stage of the administrative settlement is the critical and necessary stage of the administrative settlement which allows the taxpayer to defend his rights by submitting a grievance to the tax administration aimed at correcting the errors made by the administration and keeps the latter She is the sovereign. -Since filing a grievance or complaint with the tax authorities is considered a duty, in violation of the taxpayer's right to appeal to the appeal boards and