Strengthening Tax Base Disputes within the Framework of Reforming and Modernizing the Tax System in Algeria

Abstract

The study aims to identify the efforts of the public authorities to promote the reform of one of the most important mechanisms entrusted with consolidating relations with taxpayers, namely the dispute mechanism. Therefore, the public authorities took a number of legal and regulatory procedures. In order to simplify tax techniques and all administrative procedures, as well as to improve the management of disputes with the aim of transforming the tax administration into a truly dynamic public administration based on the highest degree of mutual trust, which is the acceptance of tax that provides the principle of tax equality. These procedures have met with a number of obstacles in addition to the obstacles caused by the human element, whether in terms of the application of laws or lack of understanding.