تفعيل دور السياسة الجبائية في الرفع من معدل النمو الاقتصادي : مقاربة قياسية لحالة الجزائر

الملخص EN

The objective of this study is to determine the impact of tax policy on economic growth during the period 1970/17, using econometric methods through the error correction model – VECM-, to identify the shocks to economic growth resulting from changes in the structure of the tax system.

This study concluded that there is a clear effect of the variables of the study on economic growth represented by the GDP variable in the short term, noting that 10% of this effect comes from the total taxes, and 16% of this effect comes from the petroleum taxes.

The largest proportion comes from ordinary tax of 19% and the rest is the effect of other variables on the growth of GDP.

Keys words: tax policy; economic growth; error correction model; Algerian economy.

JEL classification codes: G28; H20