Control Mechanisms to Combat Fraud and Tax Evasion in Algeria

Abstract

 The aim of the study is to identify the phenomena of fraud and tax evasion in Algeria, as it has become a phenomenon and  constitutes a financial scourge that has reached record levels that cannot be overlooked. Therefore, control and preventive measures must be taken to combat it. To achieve the objectives of the study, we relied on the theoretical aspect related to the topic in several aspects related to fraud and tax evasion  on the one hand and thestudy of control and preventive mechanisms onthe other hand. The study concluded that all procedures must be digitized in order to develop a sense of confidence and achieve justice and transparency, which leads the taxpayer to comply with and voluntarily pay his various tax dues. Thus, the rate of fraud and tax evasion decreases and reduces the burden on the tax administration frameworks, especially the tax control agents, which results in an increase in state revenues, and avoidance of the taxpayers and the tax administration of tax disputes.