Measuring the effectiveness of the Algerian tax system using Vito Tenzi indicators

سلطاني سمير

Article Details

Measuring the effectiveness of the Algerian tax system using Vito Tenzi indicators

Authors:

سلطاني سمير

Publisher:

Université Aboubeker Belkaid de Tlemcen

Journal:

les cahiers du mecas Vol.19 Issue 2, pp.103-111

Document Type:

Article

Publication Date:

12/2023

Document Language:

English

Document ID (Org No.):

2001407123

pISSN:

2600-6294

Keywords:

Abstract:

 Abstract : 
This research aims to shed light on the criteria for designing a good tax system, and Vito Tenzi criteria are among the best
We have tried to apply these criteria to the Algerian tax system to find out to what extent it adheres to these indicators.
We concluded that the Algerian tax system does not meet most of the requirements imposed by these criteria, in particular the index of collection costs, the concentration index, and the index of collection times.
Résumé
  Cette recherche vise à faire la lumière sur les critères de conception d'un bon système fiscal, et les critères de Vito Tenzi sont parmi les meilleurs
Nous avons essayé d'appliquer ces critères au système fiscal algérien pour savoir dans quelle mesure il adhère à ces indicateurs.
Nous avons conclu que le système fiscal algérien ne répond pas à la plupart des exigences imposées par ces critères, notamment l'indice des frais de recouvrement, l'indice de concentration et l'indice des délais de recouvrement.

Article Details

Measuring the effectiveness of the Algerian tax system using Vito Tenzi indicators

Authors:

سلطاني سمير

Publisher:

Université Aboubeker Belkaid de Tlemcen

Journal:

les cahiers du mecas Vol.19 Issue 2, pp.103-111

Document Type:

Article

Publication Date:

12/2023

Document Language:

English

Document ID (Org No.):

2001407123

pISSN:

2600-6294

Tax system

Effectiveness

Indicators

Issues

Article Details

Measuring the effectiveness of the Algerian tax system using Vito Tenzi indicators

Authors: سلطاني سمير

Publisher: Université Aboubeker Belkaid de Tlemcen

Journal: les cahiers du mecas Vol.19 Issue 2, pp.103-111

Document Type: Article

Publication Date: 12/2023

Document Language: English

Document ID (Org No.): 2001407123

pISSN: 2600-6294

Tax system

Effectiveness

Indicators

Issues

Authors:

سلطاني سمير

Publisher:

Université Aboubeker Belkaid de Tlemcen

Journal:

les cahiers du mecas Vol.19 Issue 2, pp.103-111

Document Type:

Article

Publication Date:

12/2023

Document Language:

English

Document ID (Org No.):

2001407123

pISSN:

2600-6294