Bobrova A.V., Abassi A. —
Administration Opportunities of Foreign Tax Systems and their Applicability in Algeria
// NB: Administrative Law and Administration Practice. – 2019. – ¹ 2.
– P. 38 - 53.
DOI: 10.7256/2306-9945.2019.2.29121
URL: https://en.e-notabene.ru/al/article_29121.html
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Abstract: The subject of the research is the processes of administering tax systems in different countries including Russian Federation, in particular, principles and methods of state management of taxes depending on the level of the country's economic development, leading branches of economic management and other factors that may influence the process, for example, political and religious. The aim of this research is to define advantages of tax administration in different countries adaptable to the conditions of Algire tax formation as well as to give recommendations on how to improve the tax system of Algire. The methodological basis of the research is the method of comparative analysis applicable to tax systems of different countries that has defined their pluses and minuses, and the systems approach to the formation of a set of measures for the adaptation of Algire's tax system to the principles of the global economic community. The novelty of the research is the factor analysis of the processes of administration of tax systems in different countries and determination of principles and methods of taxation in the economy of a developing country. As a result of their research, the authors make suggestions on how to restructure the current tax system in Algire and offer a set of measures that are supposed to improve the administration of Algire's tax system.