دور الإصلاح الضريبي في تنمية القطاع الفلاحي في الجزائر

الملخص EN

The algerian agriculture sector is unable to satisfying the minimum range of the popular requirements of agriculture sources, which is mainly due to the algerian taxation policy.

Therefore, this study suggests exempting this sector from all taxes, and impose a specific tax upon the expected agriculture net product produced through the ideal usage of the agriculture land.