Protecting the rights and freedoms of taxpayers subject to fiscal control

Abstract

This article deals with the question of the protection that the Algerian legislator grants to the rights and freedoms of taxpayers in the Code of fiscal legal procedure. Taxpayers may be exposed to abuse by the fiscal administration with its extensive powers, causing harm to taxpayers. Through what follows, we will address a number of points, the most important of which is the relationship of the protection of rights and freedoms with the law on fiscal procedures in particular and fiscal law in general, referring to the rights and freedoms enshrined in the Code of fiscal legal procedure, we then move on to talk about the authority responsible for the protection of taxpayers, to try to conclude in the end whether this protection is sufficient in Algerian fiscal law.