المـجــــلــــة العـــلمـــيـــة المـسـتـقـبــــل الاقــتــصــــــادي
Volume 10, Numéro 1, Pages 616-633
2022-12-30

Tax Planning Strategies And Their Impact On Tax Base Corrosion - The Case Of Algeria As A Model-



Authors : Guendez Bentouta . Kerrouche Noureddine .

Abstract

The study aims to identify the various methods that companies use as tools to achieve some of the tax planning strategies to influence the reduction of the tax base, by taking advantage of the various tax advantages granted by law, as well as the legal gaps in the tax texts, in order to achieve the largest possible amount of tax savings. The study concluded that companies are striving to reduce tax obligations to a minimum, postponing them or completely avoiding them by knowing all the laws that regulate economic activity, especially those with a positive tax impact, in order to achieve the optimum benefit from tax savings.

Keywords

Tax planning strategies ; tax base ; tax advantages ; tax savings

Les articles similaires

انعكاس التدابير الجبائية الرامية لتوسيع القاعدة الضريبية على التحصيل الضريبي – دراسة تقييمية للتدابير الواردة ضمن قوانين المالية بالجزائر للفترة 2020/2023. Reflection Of Tax Measures Aimed At Expanding The Tax Base On Tax Collection - An Evaluative Study Of The Measures Included In The Financial Laws In Algeria For The Period 2020/2023

بومعد سمية .  جناي محمد علاء الدين . 
ص 227-244.

إشكالية التحصيل الضريبي في الجزائر بين فعالية الآليات ومخاطر التهرب الضريبي دراسة حالة مديرية الضرائب بالمسيلةthe Problem Of Tax Collection In Algeria Between The Effectiveness Of Mechanisms And The Risks Of Tax Evasion Case Study Of The Tax Directorate In M'sila -the Period 2018 To 2022-

مشقق الحسين .  بشيش عبد المالك . 
ص 108-127.

Reflections Of Digitalization On The Effectiveness Of Tax Supervision And Enhancement Of Tax Collection: A Case Study Of The Tax Directorate Of Chlef Province

Elmiloudi Souaad .  Fouka Fatima .  Fellag Saliha . 
pages 621-639.

The Effect Of Digitizing The Tax Administration On Both The Tax Collection Process And Taxpayers’ Commitment: Empirical Evidence From The Tax Administration In Bechar - Algeria

Arab Fatima Zohra .  Mostefaoui Sofiane . 
pages 814-831.

The Impact Of The Digital Transformation Of The Tax Administration In Algeria On The Taxpayer’s Tax Compliance (jibaya'tic Portal Model)

Dahmoune Fatima .  Karmi Malika . 
pages 07-21.

Formats de citation