Challenges of the New Organization of the Tax Administration in Algeria
Keywords:
Tax Administration, Organizational Structure, Functional Organization, Taxpayer SegmentationAbstract
In the 50 years since Algeria gained its independence, and following the evolution of the tax system, the instability of the organization of the Algerian tax administration has been recognized. In 2000, the government implemented a new program which involves the reorganization of the tax administration based on taxpayer segmentation, which is a very difficult choice for Algeria, due to other sectors’ levels of development, and the culture of the tax collectors and taxpayers.
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