دانلود مقاله ارزیابی موارد فرار مالیاتی در الجزایر
چکیده
مقدمه
مروری بر مطالعات پیشین
روش های برآورد کلاهبرداری مالیاتی: کنترل مالی
نتایج انواع مختلف کنترل مالی
بحث: اهداف کنترل مالی
نتیجه گیری
منابع
Abstract
Introduction
Literature review
Methods of estimating tax fraud: fiscal control
Results of different types of fiscal control
Discussion: purpose and objectives of fiscal control
Conclusion
References
چکیده
در این مقاله تلاش می‌کنیم تا تخمینی از مقیاس تقلب مالی که توسط شرکت‌های خاصی در الجزایر انجام می‌شود، ارائه کنیم. با توجه به جنبه پنهان آن، تعیین میزان کامل این پدیده دشوار است و نشان می دهد که در حال حاضر هیچ روشی وجود ندارد که اندازه آن را قادر سازد اندازه گیری شود.
با این حال، اعتقاد ما این است که استفاده از ابزار ارزیابی مستقیم، بر اساس داده‌های ارائه شده توسط مقامات مالیاتی، می‌تواند امکان افشای بخش قابل توجهی از تقلب‌های مالیاتی را فراهم کند. این عمل غیرقانونی را می توان از طریق کنترل مالی محدود کرد که برای بررسی صحت اظهارنامه های مالیاتی و مجازات کلاهبرداران به دلیل پنهان کردن درآمدهای خود و فرار از تعهدات مالیاتی خود و/یا بازپس گیری مبالغ متعلقه انجام می شود.
توجه! این متن ترجمه ماشینی بوده و توسط مترجمین ای ترجمه، ترجمه نشده است.
Abstract
In this paper we attempt to provide an estimation of the scale of fiscal fraud as practiced by certain companies in Algeria. Given its hidden aspect, the full extent of this phenomenon remains difficult to quantify, and would suggest that there are currently no methods in existence that would enable its magnitude to be measured.
It is our belief, however, that the use of a direct means of assessment, based on data provided by the tax authorities, can allow a significant proportion of tax fraud to be exposed. This illegal practice can be limited through fiscal control, carried out to inspect the sincerity of tax declarations and to penalise fraudsters for concealing their incomes and evading their tax obligations and/or to recover the sums due.
Introduction
Without resources and revenue, a state cannot assume any of its obligations to build and to form a modern, contemporary, and democratic state that maintains its main prerogatives and functions – i.e. order, provision of education, health, social services, justice … etc. (Leroy 2009; 2010). The State is bound to ensure that all those who are liable pay tax, which is an act of public authority, because it is the best way to make the tax mesh effective and thus to cover the national budget. Most developing countries, especially African countries, experience significant budgetary imbalances (Ghura 1998; Chambas 2005), which can place an important constraint on the supply of public goods (Attila, Chambas, and Combes 2009).
Conclusion
Tax fraud, in particular, is one of the major problems for an economy like Algeria’s which is, essentially, in a time of crisis due to the recession in oil prices and the major repercussions that this can bring. The most significant of these is the shortfall in tax revenues and thus on the public treasury.
It is for this reason that the utmost importance be given to combating this phenomenon by limiting a greater share of fraud. This can be achieved by increasing the coverage rates in order to include as wide a tax base as possible.