Denouncement as a Mean of Combating Fraud and Tax Evasion

Abstract

To fight against evasion and fraud tax, the Algerian legislator provides the tax administration with the means to detect these maneuvers. To carry out this mission properly, this latter has several sources of information on the illegal situation of taxpayers, which generate a tax audit. For historical and ethical reasons, denouncement, on tax matters, is not among the sources of information that the Tax Administration can use to carry out a tax audit, as in terms of legislation, there is no text governing this source, unlike the French legislator.