| title : |
للفترة 20210-2020 DGE الرقابة الجبائية في الجزائر ودورها في تفعيل التحصيل الجبائي دراسة حالة: مديرية كبريات الشركات : أطروحة مقدمة ضمن متطلبات نيل شهادة الدكتوراه الطور الثالث في علوم التسيير |
| Type de document : |
electronic document |
| Auteur : |
عبدالرؤوف بوجريو, Author ; د/ محمد هبول(رئيسا)،أ.د/ مصباح حراق(مشرفا ومقررا)،د/ نعيم عاشوري(مشرف مساعد)،د/ فاروق بوالريحان(ممتحنا)،د/ حسني بعلي(ممتحنا)،أ.د/ رامي حريد(ممتحنا)،د/ محمد أنيس كليبات(ممتحنا), Author |
| Editeur : |
المركز الجامعي عبد الحفيظ بوالصوف -ميلة |
| Date de publication : |
2025 |
| Ill. : |
498ص. |
| Dimensions : |
A4 |
| ISBN (ou autre code) : |
D.N330/25 |
| Langue : |
Arabic (ara) Langue originale : Arabic (ara) |
| Mots clé : |
Tax system, tax control, tax collection, accounting audit, tax evasion, informal economy. |
| Résumé : |
This study aimed to highlight the role that various forms of tax control play in improving tax collection in Algeria, thereby increasing the state's ordinary tax revenues. This is particularly relevant in the context of the declaratory tax system and the challenges it faces, most notably tax evasion and the informal economy, both of which have negative effects on the national economy in general and on the state's treasury rights in particular. The study employs a descriptive methodology to build the theoretical framework, and an analytical methodology for analyzing data derived from official publications, reports, and statistics. Additionally, an applied methodology was utilized through a field study, which involved a case study of the Directorate of Large Enterprises (DGE) during the period 2010-2020.
The study concluded that the contribution of tax control tools in enhancing tax collection and improving its efficiency remains weak. The contribution of tax control results to the overall revenue at the Directorate of Large Enterprises ranged from 2.06% to 7.87%, with the highest result being achieved in 2014, reaching 17.76%. It was found that the major contributor to these results was the accounting audit, which stands as the most effective mechanism among the various control tools. This is due to its comprehensive nature, as it targets all taxpayers, whether natural or legal persons, and covers all types of taxes and imposed fees. Moreover, it spans a period of four years, which are not subject to the statute of limitations. The audit also allows investigators to utilize all technical means and methods to uncover tax evasion, reflecting its decisive role and fundamental importance in the Algerian tax system. |
| Lien vers la ressource électronique : |
https://opac.centre-univ-mila.dz/z//D.N330-25.pdf |
للفترة 20210-2020 DGE الرقابة الجبائية في الجزائر ودورها في تفعيل التحصيل الجبائي دراسة حالة: مديرية كبريات الشركات : أطروحة مقدمة ضمن متطلبات نيل شهادة الدكتوراه الطور الثالث في علوم التسيير [electronic document] / عبدالرؤوف بوجريو, Author ; د/ محمد هبول(رئيسا)،أ.د/ مصباح حراق(مشرفا ومقررا)،د/ نعيم عاشوري(مشرف مساعد)،د/ فاروق بوالريحان(ممتحنا)،د/ حسني بعلي(ممتحنا)،أ.د/ رامي حريد(ممتحنا)،د/ محمد أنيس كليبات(ممتحنا), Author . - المركز الجامعي عبد الحفيظ بوالصوف -ميلة, 2025 . - : 498ص. ; A4. ISSN : D.N330/25 Langue : Arabic ( ara) Langue originale : Arabic ( ara)
| Mots clé : |
Tax system, tax control, tax collection, accounting audit, tax evasion, informal economy. |
| Résumé : |
This study aimed to highlight the role that various forms of tax control play in improving tax collection in Algeria, thereby increasing the state's ordinary tax revenues. This is particularly relevant in the context of the declaratory tax system and the challenges it faces, most notably tax evasion and the informal economy, both of which have negative effects on the national economy in general and on the state's treasury rights in particular. The study employs a descriptive methodology to build the theoretical framework, and an analytical methodology for analyzing data derived from official publications, reports, and statistics. Additionally, an applied methodology was utilized through a field study, which involved a case study of the Directorate of Large Enterprises (DGE) during the period 2010-2020.
The study concluded that the contribution of tax control tools in enhancing tax collection and improving its efficiency remains weak. The contribution of tax control results to the overall revenue at the Directorate of Large Enterprises ranged from 2.06% to 7.87%, with the highest result being achieved in 2014, reaching 17.76%. It was found that the major contributor to these results was the accounting audit, which stands as the most effective mechanism among the various control tools. This is due to its comprehensive nature, as it targets all taxpayers, whether natural or legal persons, and covers all types of taxes and imposed fees. Moreover, it spans a period of four years, which are not subject to the statute of limitations. The audit also allows investigators to utilize all technical means and methods to uncover tax evasion, reflecting its decisive role and fundamental importance in the Algerian tax system. |
| Lien vers la ressource électronique : |
https://opac.centre-univ-mila.dz/z//D.N330-25.pdf |
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