RESOURCES OF THE ALGERIAN ADMINISTRATIVE SYSTEM IN THE PREVENTION OF TAX OFFENSES AND CRIMES

Abstract

The article is devoted to punitive and restorative administrative enforcement measures against violation of tax legislation. The analysis of the system based on these measures is conducted considering the purposes and the grounds for their use, the way they ensure law and order and their content. This allowed the author to identify disadvantages both in the legal regulation and in the practice of applying the mentioned administrative enforcement measures against violation of tax legislation, as well as to elaborate and propose methods for solving these problems in the article. The author also raises issues of interaction between the tax and law enforcement agencies of the country in the fight against tax crimes