The Impact of Tax Legislation on the Quality of Tax Practices in the Algerian Environment

A Field Study in Ouargla Province 2024

Abstract

This study aims to explore the impact of tax legislation on the quality of tax practices in
Algeria, focusing on the local environment in the province of Ouargla for the year 2024, tax
legislation serves as the legal foundation of the country's tax system and is considered one of the
key elements influencing tax performance efficiency and achieving economic justice, accordingly,
the question arises regarding how these legislations affect the improvement or decline in the quality
of tax practices and their alignment with economic development requirements.
The study's findings indicate that the continuous updating and fluctuation of tax laws deepen the
gap between taxpayers and the tax administration, leading to weak tax control and an increase in
tax disputes, ultimately resulting in a decline in tax revenues; Additionally, tax laws suffer from
complexity and ambiguity, necessitating clarification and interpretation by the legislator to ensure
their proper understanding and application. Furthermore, the constant changes in tax legislation
create uncertainty and a lack of trust between taxpayers and the tax administration, contributing to
the deterioration of tax practice quality and negatively influencing the performance of the Algerian
tax system.