دور الإصلاحات الضريبية في تحسين الأداء الضريبي في الجزائر للفترة (2010-2020)‎

الملخص EN

This study aims to clarify the extent to which the tax reforms pursued by Algeria since the early nineties of the last century contributed to improving the performance of its tax system after the latter did not respond to the requirements of economic development, especially after the transformation of the national economy from a directed economy to a market economy.

the study concluded that the tax reform contributed to increasing the efficiency and profitability of regular collection, as its percentage of total tax revenues moved from 46.36% in 2010 to 64.48% in 2020.