الرسم على القيمة المضافة و تأثيره على القطاع الصناعي في الجزائر - خلال الفترة 1995- 2018

الملخص EN

This research paper aims to study the value-added tax and its impact on the industrial sector in Algeria during the period (1995-2018) using co-integration model, vector autoregressive model VAR, and Granger's causality test, by posing the following proposal: Does the value-added tax have an impact on Industry sector in Algeria? We found that the two series are stationnary in the first order and we have adopted the descriptive analytical method in order to understand the theoretical framework, and by using the Eviews9 program in the econometric aspect.

We also found through the econometric study that there is a co-integration relationship between the variables and there is a causal relationship where the direction of the relationship is from industry to value added tax.