A reading in the self-contractor system created under law Nº 22-23
Keywords:
flat tax, institution, selfemployment, qualifying activity, self-contractorAbstract
Due to the establishment by the Algerian legislator of a new system of work under law No.22_232, which includes the basic law of the Self-Contractor, through which it was aimed at regulating free labor or unorganized work, it was decided to open the door for natural persons to unilaterally practice one of the legally qualified for-profit activities, especially those related to digital services and related activities. This legal system has controls and pillars that made it private, which prompted us to read its provisions in detail and extensively, to conclude that the Algerian legislator worked to exploit various professional skills in profitable individual activities, so that they are practiced in accordance with the law and regulation, and contribute to reducing the spread of unemployment and to the development of the national economy.
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