The University of Chlef Journals
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Cultivating Compliance: Unraveling the Interplay of Culture, trust, and religiosity in Algerian SME managers\u27 Attitudes towards Tax Evasion
No full textThis paper explores the impact of cultural dimensions along with the inclusion of religiosity and trust in the government, on SME managers’ attitudes toward tax evasion. The study, specifically conducted in Algeria, aims to gain a better understanding of the impact. The findings from the multiple regression analysis indicate that the cultural dimensions examined do not adequately explain the main factors contributing to tax evasion. Specifically, no impact was found for power distance and masculinity, as well as trust in the tax authority. However, individualism, uncertainty avoidance, and religiosity were found to have a positive effect. This study offers valuable insights into the complex relationship between cultural factors and the attitudes of SME managers regarding tax evasion
الآثار الاجتماعية، الاقتصادية والمكانية لوباء COVID 19 في تركيا: Social, economic, and spatial impacts of COVID-19 pandemic in Turkey
No full textThis article aims to study the social, economic and spatial impacts of the COVID-19 pandemic and the variously affected economic sectors in Turkey and highlights the factors that distinguish Turkey from other countries with a special focus on the factors affecting the spread of the epidemic, and the determinants of the changes caused by the epidemic in mobility between individuals.This study reveals the factors that distinguish Turkey from other countries and highlights the various challenges it faced, as the impacts of COVID-19 in Turkey also differ from several international perspectives compared to other countries and regionally through different social, economic and regional dynamics within the country. From an international perspective, the most prominent factor that distinguishes Turkey from other countries is its effective economic performance during the pandemic, as it was considered among the few countries with positive performance and its experience is one of the most successful in the world
دور نظام الموازنة العامة في تحقيق الاستدامة المالية في الجزائر - دراسة قياسية لحالة الجزائر 2000-2020: The role of the general budget system in achieving financial sustainability - a record study of the case of Algeria 2000/2020
No full textThis study aims to analyze and measure financial sustainability, through the role of the general budget system. For this purpose, we touched on the most important basic concepts as an introduction to the study, then analyzed the reality of the public budget during the study period, and the most important indicators of financial sustainability, then the standard study using one of the modern models through the integration test The commonality according to the ARDL methodology and the existence of a long-term relationship between expenditures as a dependent variable, regular revenues, petroleum taxation, and oil prices as explanatory variables. It means that the general budget during the study period is in financial sustainability, but the capacity of financing is linked to the price of oil and the challenges that the budget faces in light of the collapse of oil prices, which necessitates to expedite and activate the adopted reform policies.
 
دور القطاع الثالث في دعم التنمية المستدامة و مواجهة الأزمات –مع التركيز على تجربة الولايات المتحدة الأمريكية-": The role of the third sector in supporting sustainable development and facing crises - Focusing on the experience of the United States of America, During the period: 2007-2020**
No full textThe study aims to clarify the concept of the third sector and other concepts related to it, and we have tried to show its characteristics, components and indicators that show the success or failure of its performance, and we focused on the American model, as it is one of the most prominent models. To reach these goals, we divided the study into three main axes. This plan forced us to use the descriptive approach, as it is the most appropriate approach for such topics. The study concluded, with a basic conclusion, that: The third sector has a vital and effective role in achieving sustainable development, and more than this, it can be a pillar and a strong support for countries in the event of crises and economic stagnation, and this is confirmed by the American experience
Assessing Algeria\u27s Local Taxation: An Analysis of Current Realities and Emerging Challenges
Get PDFThis study aims to provide a comprehensive description, analysis, and evaluation of the tax system in Algeria. Additionally, it seeks to highlight the obstacles the tax system faces and propose potential solutions to address these issues. The descriptive analytical approach was employed to examine the present state of Algeria\u27s domestic taxes to identify barriers and generate practical recommendations for their effective resolution. The study identified deficiencies in Algeria\u27s tax system, encompassing inadequate income generation, restricted tax regulations, and an undue dependence on funding from the central government. This study proposes adopting a comprehensive set of reforms to tackle these challenges. These reforms encompass bolstering legal frameworks, augmenting tax revenues, enhancing the capabilities of local administrations, and prioritizing public awareness initiatives that are instrumental in fostering tax compliance. Additionally, it is imperative to provide support to the Central Government in its efforts to fortify tax collection at the local level. Ultimately, it is essential that all pertinent parties collectively adopt a comprehensive and effectively coordinated approac
External auditors\u27 reliance on internal auditors and its impact on external auditors\u27 independence: Evidence from Algerian audit environment
Get PDFThis study investigates the external auditor (EA) reliance on internal audit’s work and its impact on external auditors\u27 independence. The study employs a mixed method comprising a survey‐based factorial experiment in addition to semi‐structured interviews. The results, based on 55 fully‐crossed factorial experiments with EAs, show that external auditors’ reliance on internal auditors work has a significant impact on external auditor’s independence by influences on both external auditor’s mental and virtual independence, and external auditor’s mandatory change, and has no significant impact on providing advisory services
دراسة إمكانيّة الانتقال من الصيغة البريدية نحو الصيغة البنك يّة لتعزيز الشّمول المالي 6 حالة تونس: Studying the possibility of shifting from postal formula to banking nature to promote financial inclusion: The case of Tunisia
No full textThis study aimed to discuss the possibility of shifting from the postal formula to banking nature in order to promote financial inclusion under the limited levels of the main index of financial inclusion in Tunisia in 2014 and 2017. To answer the problem at hand, we have relied on the analytical descriptive approach, focusing on identifying the most significant factors that encourage to strengthen the financial inclusion strategy in Tunisia. The study concluded that the transition from postal to banking is taking its first steps in the Tunisian banking environment by launching a national strategy for financial inclusion and a series of enhanced initiatives for the idea of a post-bank project. Although there are many private and public factors encouraging the reflection of the project, there are many difficulties for postal institutions to shift towards banking activity
أثر جودة الخدمات المصرفية الإلكترونية على رضا العملاء في البنوك الإسلامية السعودية: Impact of the quality of electronic banking services on customer satisfaction in Saudi Islamic banks
No full textThis study aimed to measure the impact of the quality of electronic banking services in their dimensions (ease of use, saving time, confidentiality, safety) on customer satisfaction in Saudi Islamic banks, and to achieve the objectives of this study, the descriptive analytical approach was used, through resolution as a key tool for collecting data, and then addressing it using the program statistical packages for science and social sciences (spss), the results of the statistical analysis showed, that the quality of electronic banking services in Saudi Islamic banks in general was high, and that there is a significant impact Statistics on the quality of electronic banking services (ease of use, time saving, confidentiality, safety) on customer satisfaction in Saudi Islamic banks, and there is a statistically significant impact on the dimensions of the quality of electronic banking services (ease of use, time saving, confidentiality, safety) as well as customer satisfaction in Saudi Islamic banks. The study recommended that Saudi Islamic banks maintain the high level of the quality of electronic banking services and monitor them periodically, and that further studies on the quality of electronic banking services should be carried out by introducing other dimensions that were not mentioned in this study
واقع ومتطلبات إعادة هيكلة وتأهيل تنافسية شعبة تحويل الحبوب ومشتقاتها في الجزائر.: The Reality and Requirements for Restructuring and Rehabilitating the Competitiveness of the Cereals and their Derivative Branch in Algeria.
No full textThis study aims to highlight the role of the new direction of the Algerian authorities to advance the food industry sector in general and the Cereals and their derivative branch in particular, in order to improve and raise the competitiveness of this branch in the local and international markets. This will create greater added value to the product and increase its competitiveness; The Algerian authorities are working with all parties concerned with this branch to restructure and rehabilitate the Cereals and their derivative branch 8On the other hand, it is matched by a low level of yield of grain production estimated at: 18.8 quintals/ha, which forces Algeria to import between 74 to 80% of its grain needs, in addition to the difficulties of supplying raw materials (cereals), resulting from the quota system applied by Party (OAIC), it only provides between 35-40% of the needs of the transferred institutions
تجسيد المشاريع السياحية و الفندقية بين الواقع و المأمول: Embodiment tourism and hotel projects between reality and hopeful
Get PDFThe development of tourism as a fundamental project in socio-economic development, within the 2030master plan of tourism development framework, should consider more this tourism sector so that it becomes the most important pole in the Algerian economy based on five dynamics including a partnership program between the public and private sector. To realize this project, Algeria has put the emphasis on the development of the investment, which is the cornerstone of the national tourism strategy. To attract the investors, by identifying the tourist exposure areas, and the opening of the economy to national and foreign investors, several tax and legal advantages have been granted to the said investors to promote the realization of tourism investment projects. To revive the tourism sector it is necessary to create a pleasant environment for the investor, but despite the advantages offered for tourism development, Algeria has not been able to achieve the desired and hoped-for development in that sector.