The effectiveness of conditionalreduction as a mechanism for reducingtax-base disputes

Abstract

Since the disareement in the tax disputes is not about personalrivalry, but betweenpersonalinterest and public interest, the Algerian legislatorrecognizedthat all the tax container disputes between the taxpayer and the tax administration, are not solvedonly in a narrowsense of the term, becausehedid not want to make the relationshipbetween The Taxpayer and Tax Administration as a permanent relationshipthatisalwaysresolved by the judiciary, throughits diligent efforts to ensure the balance of legal positions between the parties to thisrelationship by devoting the principle of taxtransparency and realizing the principle of legality. That enables the public TaxAdministrationtocollect all the taxdebtsowed to the public treasury. And insuresanumber of guarantees to thetaxpayer to ease the taxburden. The mostimportantguarantybeing the conditionalreduction of fines and penalties.