Evaluation of the Reality of Tax Governance in Algeria

Abstract

This study aims to discover the extent to which the Algerian tax system applies the principles of tax governance, as the application of tax governance has become an international trend because it aims to increase tax revenues, eliminate various challenges of tax systems, and reduce tax problems that lead to the erosion of the tax base. In this context, it was concluded that the level of tax governance in the Algerian tax system is low and still needs to enhance the requirements of tax governance, and better instill its concepts, despite the availability of the appropriate legislative and guiding framework and the presence of some initial indications and indicators that encourage the beginning of awareness of the importance of applying the principles of tax governance, but commitment to these principles has not reached the required level, especially in the absence of a guide to tax governance.