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de L’impact de la Simplicité, de L’accessibilité et de la Stabilité de la Règlementation Fiscale sur L’efficacité du System Fiscal Algérien

Authors: Rania DAI; Noureddine CHENNOUFI;

de L’impact de la Simplicité, de L’accessibilité et de la Stabilité de la Règlementation Fiscale sur L’efficacité du System Fiscal Algérien

Abstract

Afin de rendre compte du caractère coercitif de l’impôt, on s’est proposé, dans le présent article, d’étudier la place que les différentes théories de l’impôt, accordent à la règlementation fiscale et de démontrer l’impact de la simplicité, de l’accessibilité et de la stabilité de la réglementation fiscale sur l’efficacité du système fiscal Algérien à travers l’analyse avec l'application de la régression linéaire d’un questionnaire destiné à 29 professionnels exerçant dans les métiers d’experts et conseillers fiscaux, experts comptables, et de commissaires aux comptes auprès des entreprises en Algérie.

Keywords

efficacité, régression linéaire, Economics as a science, système fiscal, impôt, HB71-74, règlementation

13 references, page 1 of 2

Références bibliographiques :  Akesbi, N. (2008). Evaluation d'un système fiscal controversé. Economia, p. 91.  Alm, J. (1996, Mars). What is an optimal Tax system. National Tax Journal, 49(1), p. 118.

 Bouvier, M. (1998). Introduction au droit fiscal et à la théorie de l'impôt. Paris: LGDJ.

 Diamond, P., & Mirrlees, J. (1971). Optimal Taxation and public production (part i ). American Economic Review, p. 8.

 Drezet, V. (2014). Pour L'impôt Mieux d'impôt, voilà l'enjeu. Le Seuil | « Pouvoirs », p. 44. [OpenAIRE]

 Evina Obam, R. (2016). La politique fiscale au Cameroun depuis les années 1980. Paris: L'Harmattan.

 Fellah, M. (2008). Problématique du choix du système fiscal entre efficacité économique et équité sociale. Recherches économiques et managériales, p. 59.

 FMI. (2015). Options pour une utilisation efficace et efficiente des incitations fiscales à l'investissement dans les pays à faible revenu.

 Jadaud, B., & Goré, F. (1984). Droit fiscal des affaires. Paris: dalloz.

 Koleva, K., & Monnier, J. M. (2009). La représentation de l'impôt dans l'analyse économique de l'impôt et dans l'économie des dispositifs fiscaux. Revue économique, p. 41.

 La Porta, R., Lopez, F., Shleifer, A., & Vishny, R. (1999). The Quality of Government. Journal of Law, p. 239.

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  • citations
    This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    0
    popularity
    This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
    Average
    influence
    This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
    Average
    impulse
    This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
    Average
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citations
This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Citations provided by BIP!
popularity
This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network.
BIP!Popularity provided by BIP!
influence
This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically).
BIP!Influence provided by BIP!
impulse
This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network.
BIP!Impulse provided by BIP!
0
Average
Average
Average
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