التهرب الضريبي و دوره في تفعيل ظاهرة الاقتصاد الموازي في الجزائر : دراسة قياسية خلال الفترة الممتدة من (1990 إلى 2017)‎

الملخص EN

The aim of this study is the assessment of the relationship between tax evasion and the phenomenon of the parallel economy in the short-term and long-term based on econometric study in Algeria during the period from 1990 to 2017 through the use of autoregressive distributed time gaps (ARDL) model.

in conclusion, it is revealed that there is relationship between tax evasion and levels of the parallel economy in Algeria in the short and long term, since the parallel economy is a dependent variable and tax evasion is an independent variable.