The Impact Tax Disputes on the Erosion of Tax Revenues in Algeria - A Case of Study of the Tax Directorate of M'Sila (2020-2024) -

Abstract

The study aimed to highlight the impact of tax disputes on the erosion of tax revenues in Algeria. These disputes arise between the tax administration and the taxpayer regarding the method of determining the tax base or the procedures for tax collection. The mechanisms for resolving such disputes are considered among the most important guarantees that tax legislation should provide to taxpayers, enabling them to recover their rights in cases of abuse by the tax administration. However, on the other hand, the reductions and cancellations resulting from these disputes contribute to the erosion of tax revenues. Therefore, this study sought to demonstrate this impact through a case study of the Tax Directorate of the Wilaya of M’Sila during the period 2020–2024.

    The study reached a set of findings that confirmed the negative effects of tax disputes on the erosion of tax revenues. Based on these findings, several recommendations were proposed to help reduce these effects.