عرض لأهم الإصلاحات الجبائية لتحقيق التنمية الاقتصادية في الجزائر

الملخص EN

Algeria seeks, like the other of the developing countries to achicve a total economic development, mainly depends on increased investment, and that requires a huge amount of expenditure, making the stale looking for revenues to finance its expenditures, adopting the tax revenue as the most important element of the treasury to finance, and thus the financing of development, and diis choice is due to the fact that collection is the most important monetary policy tools, that can be used by the state to influence economic activity, in order to achieve its development goals, and Algeria adopted after independence 011 oil collection but with the advent of the oil crisis, and tlie evolution of tl>c role of the state, and its impact on the economy, proceeded to do a set of reforms embodied mainly in the replacement of regular collection replace petroleum levy to be followed by another scries of reforms which have continued to this day inadvertently conditioning tax system with a ruler goals, as far as they arc effective fiscal reforms extent that the positive effects on economic development.