أثر النفقات الضريبية الخاصة بالضرائب على القيمة المضافة على متغيرات الاقتصاد الجزائري : دراسة تقييمية عن طريق نموذج التوازن الحسابي العام

الملخص EN

In this article we focus on issues of state interventionism through fiscal policy, these issues were of particular interest to developing countries.

The aim of this present work is to assess the macroeconomic impact of tax expenditures on VAT on economic development in Algeria, using a computable general equilibrium model.

The model proposed in our work concerns the Algerian economy, it is a static model, similar to the EXTER1 model of Décaluwé (2001), the model is represented as a set of simultaneous equations that make sense to write the behavior of economic agents.

The model is based on the SAM 2018, of which it therefore adopts the structure namely: the factors of production which are labor and capital, activities, products and institutions.

Goods are produced using primary factors and intermediate products.