مكافحة الفساد في مجال التحصيل الجبائي

تحميل رسالة (أطروحة) دكتوراه بعنوان مكافحة الفساد في مجال التحصيل الجبائي

الملخص: This study deals with the problem of the effectiveness of the legal mechanisms directed against corruption in fortifying the Algerian tax system, by examining the most important legal mechanisms adopted by the legislator through penal laws and administrative laws. The penal mechanisms are represented in the various forms of penal deterrence in the face of both the agents of the tax interests and the taxpayer With the tax when they commit corruption crimes related to the tax collection process, the control mechanisms at the administrative level were represented in what is known as the disciplinary responsibility system as a mechanism to combat non-criminal forms of corruption at the level of the tax administration. However, despite these legal mechanisms that have taken upon themselves to confront all dimensions of corruption crimes, Algeria has entered at a late stage in the spread of the phenomenon of corruption in all sectors, including the tax sector, so that corruption has become a real obstacle and an obstacle to the development of the state.