Theoretical and practical embodiment of the principle of tax justice in Algerian legislation

Abstract

The Algerian tax legislator, through complementary tax reforms, especially in the 1990s, was keen to take into account the principle of tax justice and strengthen it, in line with the 2020 Constitution, especially in Article 82-2 related to the principle of equality before taxation. This principle is understood as the state’s commitment to working to achieve a fair distribution of tax burdens in proportion to the financial capacity of each taxpayer. The legislator sought to enhance tax transparency and enhance citizens’ confidence and tax administration, without neglecting to combat the manifestations of tax evasion and evasion, in a way that ensures the expansion of the tax base and the achievement of sustainable economic development.