دور جباية الشركات الأجنبية في تمويل ميزانية الدولة الجزائرية

الملخص EN

This study aims to know the extent of the contribution of the collection of foreign companies to the financing of the Algerian state budget, for this purpose, it was relied on an analytical study on the development of foreign companies for several consecutive years and compared them with the revenues obtained for the same period.

where it was observed that there is a direct relationship between the increase in the number of foreign companies and the increase in tax revenues, but at weak rates compared to the total revenues, and most of the revenues obtained consist of fines and tax penalties resulting from the tax control operations carried out by the directorate of major Institutions.