جباية العمليات المالية و المصرفية

Abstract

Taxation covers all forms of economic activity that generate financial returns and profits, including production, service provision, etc. No economic sector is exempt from taxes and fees. The financial and banking sector is considered part of the country's economic fabric, responsible for a range of transactions and deals. Therefore, it is subject to tax arrangements and the various taxes and fees imposed by the country's tax system. Through this measure, we aim to clarify the most important basic elements of taxation and the concepts underlying tax operations in general, and those specific to the banking and financial sector in particular, as it is a branch attached to corporate taxation. The focus is on the most important taxes and fees to which banks are subject and the financial operations associated with them in the Algerian tax system, as well as the most important features of the relationship between banks and the tax administration.