دور السياسة الجبائية في تحقيق النمو الاقتصادي في الجزائر : دراسة قياسية

الملخص EN

This research aims to study and analyze the role of tax policy in achieving economic growth in Algeria, as we dealt in the theoretical side with the reality of taxation policy and its development in Algeria, and what economic growth and theories linking taxation and economic growth as a second step, while the practical side was devoted to the study Standard, which focuses in particular on the relationship between collection and economic growth, through the use of one of the methods of forecasting and decision-making, which is the simultaneous integration method as one of the economic standard models.

The results concluded that the oil levy coefficient in the relationship of integration is negative and significant, and this means that granting any facilities related to incentives and tax exemptions pushes foreign institutions to invest, especially in the hydrocarbon sector, which leads to an increase in oil exports and thus an increase in the gross domestic product, and this is explained through The foreign investment coefficient in the relationship that is significant.