The social objective of the tax be used to achieve a social nature objectives can use the tax to reduce the social inequalities that exist between different groups, and this is done by imposing taxes on the rich class and the allocation of resources to increase the incomes of the poor class, and this is what he called the researchers, economists re-distribution of national income.
Tax is an effective tool in achieving social justice are trying to reduce some of the social differences by imposing various taxes as a tax IRG tax on gross income and tax is applied directly on the individual's income.
Algerian regime takes into account when imposing the tax status of the taxpayer any ability to pay (in charge of income) and social condition (single or married) If he has children or not, as well as the report of various exemptions through the planned law proportion varies from one to the social state, With respect of indirect taxes, the taxation differs from other products on the low rates of essential commodities and high commodity narrow use of goods that the state increase the reduction of consumption or 3.
التسميات
Objectives and rules of the tax