"محددات الممارسات الجبائية في بيئة الاعمال الجزائرية " - دراسة ميدانية لممارسي مهنة الجباية في ورقلة - خلال الفترة (افريل ماي 2024)-

Résumé: This study aimed to highlight the determinants of taxation practies in the algerian business environment .This is due to the importance of taxation for the state as a major resource or in terms of controlling optimal fiscal management especially since taxation constitutes as burden for the institution and to highlight the role of tax governance .In order to achieve the desired goals and answer the research problem , the study was summarized into two chapters , the first in which we addressed the theoretical and conceptual aspect of collection and its determinants ,and the second chapter was a filed study on a sample of professionals specialized in collection and accounting .60paper and electronic questionnaires were distributed ,and 40 analyzable questionnaires were obtained that can be analysed according to SPSS program . .the study reached several results ,the most important of which are The continuous issuance of tax laws and legislation is considered one of the most important factors affecting tax practices in the algerian economic environment. information technology and digitization are considered among the most important factors determining Algerian practices .the optimal management of taxes and fiscal management contributes as a mechanism for determining and directing fiscal practices. the state’s failure to expand the digitization of tax practices.

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