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   Assessing Algeria's Local Taxation: An Analysis of Current Realities andEmerging Challenges  
   
نویسنده hassiba almi ,nassira mehadjebia
منبع اقتصاديات شمال افريقيا - 2023 - دوره : 19 - شماره : 33 - صفحه:203 -220
چکیده    This study aims to provide a comprehensive description, analysis, and evaluation of the taxsystem in algeria. additionally, it seeks to highlight the obstacles the tax system faces and proposepotential solutions to address these issues. the descriptive analytical approach was employed toexamine the present state of algeria's domestic taxes to identify barriers and generate practicalrecommendations for their effective resolution. the study identified deficiencies in algeria's taxsystem, encompassing inadequate income generation, restricted tax regulations, and an unduedependence on funding from the central government. this study proposes adopting acomprehensive set of reforms to tackle these challenges. these reforms encompass bolstering legalframeworks, augmenting tax revenues, enhancing the capabilities of local administrations, andprioritizing public awareness initiatives that are instrumental in fostering tax compliance.additionally, it is imperative to provide support to the central government in its efforts to fortifytax collection at the local level. ultimately, it is essential that all pertinent parties collectivelyadopt a comprehensive and effectively coordinated approach.
کلیدواژه Local taxation ,fiscal system ,revenue ,challenges; tax compliance.
آدرس annaba university, Algeria, blida 2 university, Algeria
پست الکترونیکی hanenmhadjbia@yahoo.fr
 
     
   
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