Tax Evasion Determinants in Algeria

The study looks into the way in which tax evasion could be a problem to the government of Algeria. The study is based on looking into four variables that will be used to see or analysis how organizations and people how are in Algeria are evading tax. The four variables that are mentioned in this study are penalties, tax rate, education, and confidence in government of any country that will be responsible for making sure that each and every citizen of a country pays his or her own tax charges. The reason why these four variables where selected is that they were noted as the major variables that are leading to people and companies in Algeria not abiding by the regulatory authorities that are responsible of collecting tax. This were the contributing factors to many individuals not paying tax as they felt that the government is over charging them when it comes to paying tax and there are no penalties that are given to individuals or co-operations that are not paying their tax. The limitations that were noted are that accessing adequate information to actually see what is really happening in Algeria for people to evade tax