Analysis of the Reality of Direct Taxes Collection in Algeria Case Study: The Directorate of Taxes in M'Sila

Abstract

This research aims to analyze the reality of collecting same types of direct taxes in Algeria, with a special focus on the direct taxes collection at the Directorate of Taxes in M'Sila.

The results of this research indicate that the levels of direct tax collection are generally limited, with most direct taxes are characterized by low levels of collection, and the levels of collection vary depending on the types of direct taxes, and amicable collection methods are the most commonly used in the tax collection in Algeria.