Tax collection is a reality and prospects

Abstract

Tax collection occupies an important place in the sale of taxation operations, whereby the tax situation changes from digital to monetary and as the most important means of financing the state budget and local communities.

In this paper we review in the first topic what is the tax collection, its procedures, forms and rules, and in the second section we review the reality of tax collection in Algeria and we look at its weak returns and then review ways to improve the status of tax collection

Finally, we conclude with a concise summary of the subject Nerdvha recommendations when we hope to achieve greater cost-effectiveness of the outcome of fiscal collection