دراسة تحليلية لفعالية النظام الضريبي خارج المحروقات في الجزائر للفترة 1990-2019

الملخص EN

The proceeds of petroleum taxes in Algeria are characterized by instability, especially in light of the fluctuations in the hydrocarbon market, so tax officials had to adopt an effective tax system in line with the nature of the Algerian economy, by giving great importance to taxes outside hydrocarbons due to their stability and stability, and this is what they adopted Algeria, thanks to the reforms it carried out in 1992, but its contribution to total public revenues is unstable due to the recovery of the oil market from 2000 to 2015.