The specificity of tax disputes under the Algerian tax law

جباري حضري

Article Details

The specificity of tax disputes under the Algerian tax law

Authors:

جباري حضري

Publisher:

Université El Djilali Liabès de Sidi Bel Abbès

Journal:

مجلة القانون العام الجزائري والمقارن Vol.10 Issue 1, pp.72-89

Document Type:

Article

Publication Date:

7/2024

Document Language:

English

Document ID (Org No.):

2001606372

pISSN:

2710-8449

Keywords:

Disputes- tax-law-privacy

Abstract:

 Abstract: 
The Collection Law is considered among the most important legislative texts regulating any legal system of countries, regardless of their strength. Economic. It represents an important aspect in framing the revenue structure that countries seek to achieve for the sake of the efficiency of their sector. The economic law, and what proves the validity of this statement is that the tax law is issued within the chapters of the finance law, which are included in the decrees. The presidential authority, which in turn is approved by the legislative authority, which determines the features of the general budget of the countries, and accordingly The tax law includes everything related to collection, from imposing it, determining its amount, how it is collected, all the way to disputes. related to it.

Article Details

The specificity of tax disputes under the Algerian tax law

Authors: جباري حضري

Publisher: Université El Djilali Liabès de Sidi Bel Abbès

Journal: مجلة القانون العام الجزائري والمقارن Vol.10 Issue 1, pp.72-89

Document Type: Article

Publication Date: 7/2024

Document Language: English

Document ID (Org No.): 2001606372

pISSN: 2710-8449

Disputes- tax-law-privacy

Issues

Authors:

جباري حضري

Publisher:

Université El Djilali Liabès de Sidi Bel Abbès

Journal:

مجلة القانون العام الجزائري والمقارن Vol.10 Issue 1, pp.72-89

Document Type:

Article

Publication Date:

7/2024

Document Language:

English

Document ID (Org No.):

2001606372

pISSN:

2710-8449