الضريبة (الرسم)‎ على القيمة المضافة و انعكاساتها على المالية العامة : حالة الجزائر

الملخص EN

The value-added tax (VAT) represents an important financial development; and it is one of the most important resources for the government revenue.

This fiscal tool created a new path and became an effective economic and administrative instrument for any fiscal system.

Under the fiscal reform many countries were looking for alternatives to keep the fiscal policy effective politically, economically and socially.

Likewise and within this process, Algeria has outlined its tax policy in accordance with future imperatives in doing so, it adopted the said policy as of 1st April 1992, in the aftermath of the 1986 oil crisis.

The current paper: “Value-Added Tax Impacts on Public Finance – Case of Algeria”