The position of the legislator on tax collection disputes in the Algerian tax system

Abstract

The tax collection disputes are based on the taxpayer's recognition of the basis of taxation, and therefore he acknowledges the business number and the realized profit, but he disagrees with the administration's procedures in collecting the tax in terms of time, estimated amounts or procedures, as a result of the taxpayer in breach of the obligations incumbent on him. The tax laws are numerous and numerous, resulting in many disputes in the fiscal area, especially at the tax collection stage by the taxpayer in case he evades the obligations incumbent upon him. To settle this type of dispute, the legislator has created a set of procedures. Taxation related to the collection of public treasury dues and objections authorized by the tax legislation in order to raise awareness among taxpayers and know their rights and duties, while protecting them from the arbitrariness of the tax administration, in addition to changing the negative view taken by society since ancient times on the subject of taxes and replace them with a positive view. While taxation is seen as an important resource contributing to economic development, every taxpayer is convinced that it is his duty to pay his debts to the public treasury and to try to create trust between the tax administration and the taxpayer. Looking at the analysis of some relevant legal texts, in addition to the descriptive approach to look at the theoretical aspects of some terms.