A study on the effect of the tax pressure rate on the volume of tax evasion in the Algerian context in view of tax control results from 2010–2017
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Abstract
The study aims to study the effect of tax pressure on the volume of tax evasion in Algeria, considering that all theoretical studies concluded that high tax pressure would make taxpayers less likely to pay their taxes to the government; In this paper, we tested the theoretical results of previous studies on the Algerian environment, assuming that tax pressure is a driving force behind tax evasion in Algeria.
We used the descriptive analytical method to study the relationship between the rate of tax pressure and the results of the tax control from 2010 to 2017, and we reached the conclusion that the rate of tax pressure is not considered a catalyst for tax evasion in the Algerian environment but that it is affected by another factor, which is the parallel market.
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