قياس حجم التهرب الضريبي في الجزائر خلال الفترة 1970-2019 باستخدام المنهج النقدي لتانزي

الملخص EN

The research paper aims to try to estimate the size of tax evasion in Algeria during the period 1970-2019 based on the currency demand approach of Tanzi, and as a result of the existence of co-integration between the study variables, the VECM model was adopted in estimating the parameters of the currency demand equation model.

regarding the results of the estimate, it was found that the volume of tax evasion in Algeria witnessed a remarkable increase during the study period, and it reached about 1688 billion da in the year 2019, after it was in the range of 1.27 billion DA in 1970, estimates indicate the need to review the tax system in Algeria to curb the development of tax evasion.