Challenges of the New Organization of the Tax Administration in Algeria

Authors

  • Khaled Senator Divisional Inspector, Algerian Tax Administration, Algeria; KDI School of Public Policy and Management, Republic of Korea

Keywords:

Tax Administration, Organizational Structure, Functional Organization, Taxpayer Segmentation

Abstract

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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Volume 5.2 of JOTA - Senator Cover

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Published

19-08-2019

How to Cite

Senator, K. (2019). Challenges of the New Organization of the Tax Administration in Algeria. Journal of Tax Administration, 5(2), 113–124. Retrieved from https://jota.website/jota/article/view/66

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Commentaries