التحليل الاقتصادي لقوانين المالية في الجزائر من المشروع إلى التنفيذ (2015-2020)‎

الملخص EN

This study aims to clarify how to prepare finance laws in Algeria, it is considered an important economic tool for governments to implement their economic programs, where Algeria knows annually the issuance of the Finance Act in addition to complementary laws that are issued as needed, these laws go through many steps from the bottom up, accompanied by the Budget Directorate at the Ministry of Finance, the Finance Law contains many changes in tax, customs, investment and industry laws that the legislator deems a need to change to advance the national economy, General revenues are determined by their regular components, oil levies and expenditures (operating expenses, equipment expenses) in addition to targeting macroeconomic indicators such as the rate of economic growth, inflation, the approved exchange rate and the granted social transfers.

The study found the existence of political exploitation of the finance law by successive governments in Algeria usually the balance in the budget is achieved through imposing new taxes, the use of 14 complementary financial laws as an indication of weak foresight and political instability.