The current study aimed to identify key consumer rights and the nature of the work of organizations and traders in the Algerian market through the opinions of the study sample. To prove the hypotheses the researcher depended on the data obtained by the questionnaire prepared for this purpose. She distributed 384 questionnaires out of which only 300 were returned.
The data were analyzed using several statistical techniques such as the Statistical Package for Social Studies system, in addition to percentages, frequencies, and standard deviation.
And a number of conclusions and recommendations were presented. The most important results are:
- There is a strong correlation between safety and compensation rights.
- There is a strong correlation between the right of access to information and the right to education.
- There is a correlation between the rights of access to information and choice.
- There is a statistically significant correlation between the right of education and the right of choice, as well as between the right of choice and the right of boycott.
- There is a strong correlation between the right to education and the right of boycott.
The main recommendations are:
- Development of systems and rules relating to consumer protection, and compiling them into a single, general and comprehensive system that includes all administrative, legal and objective rules regarding the relevant means.
- Activating the role of censorship services in the Ministry of Health and Population, the Ministry of Commerce, and others involved in consumer protection.
- Forming field work teams and periodically issuing publications, specialized magazines and awareness bulletins.
- Inviting media of various kinds to carry out its tasks for educating citizens, urging them not to buy products that threaten their health and their lives.
- Activating the role of consumer protection associations through the formation of mutual committees, as well as committees in the specifications and standards of the Ministry of Commerce.
- Making sure to match the goods provided to the consumer with the specifications, and working on quality control using modern methods.
- Paying attention by Algerian business organizations to the environment and market waste disposal in appropriate ways to ensure the right to live in a healthy environment.
Abstract
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The tax is one of the elements of the general revenues of the state and contributes to covering its expenses. Taxes are imposed in most countries of the world. The tax proceeds depend on a set of factors that contribute either positively or negatively to the tax share by increasing or decreasing it. Therefore, the research aims to demonstrate the role of the tax examiner's procedures in achieving the validity of the taxable base and its reflection on the tax proceeds, as well as reviewing the tax examiner's procedures related to the tax return process. Examination and tax audit of the financial statements, as well as presenting the financial statements to an independent and i
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