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Étude de L’impact de la Simplicité, de L’accessibilité et de la Stabilité de la Règlementation Fiscale sur L’efficacité du System Fiscal Algérien. (Abkhazian)

  • Academic Journal
  • Al Bashaer Economic Journal; 2021, Vol. 7 Issue 3, p840-852, 13p
Additional Information
Study of the Impact of the Simplicity, Accessibility, and Stability of Tax Regulation on the Efficiency of the Algerian Tax System. (English)
In order to emphasis the coercive nature of the tax, we have proposed, in this article, to study the place that the various theories of the tax, grant to the tax regulation and to demonstrate the impact of the simplicity, accessibility and stability of tax regulations on the efficiency of the Algerian tax system through the analysis with the application of linear regression of a questionnaire intended for 29 professionals working in expert professions,tax advisers, accountants, and auditors in several Algerian companies. [ABSTRACT FROM AUTHOR]
Afin de rendre compte du caractère coercitif de l’impôt, on s’est proposé, dans le présent article, d’étudier la place que les différentes théories de l’impôt, accordent à la règlementation fiscale et de démontrer l’impact de la simplicité, de l’accessibilité et de la stabilité de la réglementation fiscale sur l’efficacité du système fiscal Algérien à travers l’analyse avec l'application de la régression linéaire d’un questionnaire destiné à 29 professionnels exerçant dans les métiers d’experts et conseillers fiscaux, experts comptables, et de commissaires aux comptes auprès des entreprises en Algérie. [ABSTRACT FROM AUTHOR]
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