The Algerian declarative tax system compared to declarative systems in foreign countries (France, Jordan, and USA )

Abstract

This study aims to analyze the declarative tax system in Algeria and compare it with similar systems in France, Jordan, and the United States. Taxes are a fundamental source of public revenue and reflect the economic and social development of a country. The study examines the similarities and differences in tax declaration processes and the use of technology among the studied countries. The study employs a descriptive methodology to analyze theoretical aspects and an analytical approach to interpret results derived . It includes several objectives, such as identifying the strengths and weaknesses of the Algerian tax system and analyzing how to improve its efficiency by adopting best practices used in foreign systems. The study emphasizes the importance of transparent and fair tax collection and highlights the positive impact that tax declarations can have on taxpayers and tax administration. By comparing the declarative tax system in Algeria with its counterparts in France, Jordan, and the United States, the study aims to provide recommendations that contribute to improving tax administration in Algeria and increasing its efficiency.