Combating evasion and tax fraud in Algeria An inventory of the most important deterrent fiscal measures for the period from 2008 to 2013

Abstract

Aggression against public funds which is known as tax evasion represents one of the most important form and figure of corruption, regarding to its double effect on both state and individuals. For the state, it is an aggression against its rights, incomes protected by law. For individuals, it deprives them of enjoying the fruits of public income which if they would not be aggressed, it will be spent in the favor of the general interest in the form of citizens' services. Fraud and tax evasion are global phenomenon but its size differs from country to another. This is due to economic, political and social circumstances, considering that these latter play a great role in determining the nature and the size of tax evasion. Besides many systems (punitive, administrative and technical systems) which have been adopted by state in order to restrict this phenomenon. This study is interested in restricting the most important forbidding fiscal measures during the period 2008-2013.