(جامعة الوادي - University of Eloued, 2018-12-31) Bellakhdar, Abdelkader; Messaoudi, Boualem
The study aimed at addressing the issue of taxation by focusing on the concepts, principles and bases on which
they are based, the most important tools used in them, and then addressing their importance both in stimulating,
encouraging and promoting investment, as well as in increasing the state's financial resources, in achieving the
requirements of development in general and domestic economic development in particular.