Mémoires de Fin d’Etudes
Etablissement
Université de Ouargla - Kasdi Merbah
Affiliation
Département des Sciences Economiques
Auteur
رحال, نصر
Directeur de thèse
صديقي مسعود (Maitre de conférence)
Filière
Gestion
Diplôme
Magister
Titre
محاولة تشخيص ظاهرة التهرب الضريبس للمؤسسات الصغيرة و المتوسطة
Mots clés
tax fraud, tax evasion, small and medium enterprises, fiscal controls.
Résumé
It is known that taxes are the major donor to the public treasury, but on the other hand, we find charged by the unceasing attempts to avoid them in arious ways and that what is known as tax evasion or fraud, Algeria, like other ates suffer from this phenomenon and have tried to eliminate them by enacting laws and the imposition of controls and sanctions Fiscal holders, in Atarthakiq economic development, we find that Algeria turn its attention towards small and medium enterprises, through development programmes supportive and encouraging initiatives and efforts Eshbenyeh, but despite this we find is not bound statements and tax evasion exercise, which affects the fiscal system and the level of the national economy. That is why we have prepared this memo, which addresses the phenomenon of tax evasion and has focused on the segment of small and medium enterprises as the most important element in the economic structure, by trying to evade the diagnosis of these institutions in the state of the valley, have we used the questionnaire was distributed to a sample of small enterprises The middle of the mandate, and after compilation and analysis of statistical data by statistical programme Spss been testing hypotheses study by the Law Kai spring and through which we can assure each and deny others, in addition to that we have put forward some suggestions and recommendations, some of which relate to small and medium enterprises, including with respect to Power to tax.
Date de soutenance
2007
Cote
م / 6007
Format
30 سم
Statut
Soutenue