The legal forms to reduce the tax debts as tool to reducing the tax conflicts size in Algeria law: case study in Medea

Abstract

 Regarding the current economic situation that resulted from the sudden fall of oil and gas prices starting from 2014. The Algerian government has adopted a new program for development. It started by freezing most of the development projects, which negatively affected many businesses, craft making and professional institutions. Their tax debtsaccumulated and the remaining balance for collection exceeded 3500 billion DZD in 2015. Therefore, the interference of the government is necessary for cleaning these debts. The present study tackled the most important legal measures and procedures that the Algerian legislator has set in order to decrease the accumulated tax debts for the sake of ensuring the public treasury rights from the one side, and lessening the tax disputes from the other side.