Tax system management: from collection to local development: Case study of the tourist tax collection center in El Tarf City
Keywords:
taxation , tax system, neighbourhood centre, local developmentAbstract
Through this study, we tried to shed light on the collections of the tax system and its importance in local development within the framework of the Algerian state's orientation towards a comprehensive project of tax reforms that Algeria seeks to implement in light of the international crises. The study concluded by making a modest contribution to the collections of the tax system and its importance in local development, with reference to the Tax Inspectorate in Tarf, which is still dealing with the process of filtering files, collections and tax bowls, sorting and transferring them to digitise the tax bowls for previous and current years due to the delay of the new information system (jibaya’tic). The results concluded that despite the efforts made, the tax efficiency and collection results remain very weak and have not reached the strategic goal set by the higher authorities.
Downloads
References
1) Barannyk, L., Dobrovolska, O., Taranenko, V., Koriahinа, T., & Rybalchenko, L. (2021). Personal income tax as a tool for implementing state social policy. Investment Management & Financial Innovations, 18(2), 287.
2) Batllevell, M., & Hanf, K. (2008). The fairness of PAYT systems: Some guidelines for decision-makers. Waste management, 28(12), 2793-2800.
3) Bryzgalin, A. V. (2002). The system of taxes and fees in the Russian Federation. Imposition, introduction, and abolition of taxes. Financial law of the Russian Federation. Moscow: Yurist, 324-325.
4) Camara, A. (2023). Development Financing: Four Essays On External Financing And Domestic Revenue Mobilization In Developing Countries (Doctoral dissertation, Université Clermont Auvergne).
5) De Moraes e Soares, R., Heliodoro, P., & Martins, V. (2023). The neutrality principle and the economic efficiency of tax policy: an exploratory study of the legal-economic approach. Ge Sec: Revista de Gestao e Secretariado, 14(10).
6) Felis, P., Patrzałek, L., Bem, A., Bernardelli, M., Malinowska-Misiąg, E., Olejniczak, J., & Kowalska, M. (2025). Local Tax Policy in Central and Eastern Europe: Property Taxation and Municipal Finance.
7) Gravelle, J., & Hungerford, T. L. (2019). Can contractionary fiscal policy be expansionary?. Congressional Research Service.
8) Herbert, W. E., Nwarogu, I. A., & Nwabueze, C. C. (2018). Tax reforms and Nigeria’s economic stability. International Journal of Applied Economics, Finance and Accounting, 3(2), 74-87.
9) Nazarov, V. N. (2016). Tax system: The concept and its legal content. International Electronic Journal of Mathematics Education, 11(7), 2195-2201.
10) Núnez-Barriopedro, E., Penelas-Leguía, A., López-Sanz, J. M., & Loranca-Valle, M. C. (2024). A public service management model as an antecedent for citizen satisfaction and fiscal policy. Management Decision, 62(2), 725-739.
11) Rixen, T., & Unger, B. (2022). Taxation: A regulatory multilevel governance perspective. Regulation & Governance, 16(3), 621-633.
12) Suryono, A. B. (2024). impact of exports and trade taxes on indonesia's economic growth. current advanced research on sharia finance and economic worldwide, 3(2), 303-318.
13) Talahite, F. (2021). Monetary Policy in Algeria (1999–2019): An economic and monetary history approach. Economic and Monetary Sovereignty in 21st Century Africa.
14) Wantoch-Rekowski, J., & Wilmanowicz, M. (2019). Polish tax system overview. Prawo Budżetowe Państwai Samorządu, 7(4), 9-27.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 The International tax journal
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
