النظام الضريبي الجزائري في ظل الإصلاحات الضريبية

الملخص EN

This research paper highlights the importance of the tax system, its effectiveness in keeping pace with the good progress of the national economy, and the role played by the Algerian government by adopting several tax reforms that it embarked on in the early nineties as an important step towards simplifying the tax system in light of economic openness, and in order to replace regular levy.

Petroleum taxation as a primary source of financing the state's general budget.