دراسة قياسية لأثر تقلبات أسعار النفط على حجم النفقات الضريبية في الجزائر

الملخص EN

This study aims at measuring the impact of oil price fluctuations on the size of tax expenses in Algeria، Based on annual data for the period 1995-2016، the VAR self-regression model was use.

The study found a strong and close relationship between the two variables، After a shock in oil prices, this led to a rise in tax expenditures, but only in the short term، With the ence of a common integration relationship between the two variables in the long term, which indicates the ence of a clear strategy and political will to exploit the positive boom of oil prices with the aim of creating an economic diversification that will rid the country of oil dependence.