نحو نظام ضريبي فعال في الجزائر

الملخص EN

This research paper aims to address the problem of how to reach an effective tax system in algeria by addressing the development and evalution of the performance and structure of the Algerian tax system after many reforms adopted by Algeria in light of the developments that have emerged on the international and domestic arena, and to reach the objectives of the study, the method was used.

Descriptive analytical.

The research concluded that the tax system still suffers from a set of challenges and imbalances that limit its effectiveness and prevent the achievement of the strategic objectives represented in replacing oil levy with regular collection.

Therefore, proposals must be developed to achieve the desired goals and to become more adaptive to the changes in the global economy.