تطور نظام قانون الجباية النفطية و آثارها على الاقتصاد الجزائري (1985-2013)‎

الملخص EN

The petroleum industry (oil and gas) is considered as being the core of the Algerian economy; it's attending more than 43.15% in the creation of the value added in 2010.

The functioning of this sector is essentially based on the legal and economic policy systems including the oil tax system which represents the major source of overall revenues of the Algerian economy.

The Algerian tax system has made many adjustments that differ from one era to another following the national and international economy variable, The Sonatrach Company is considered as being the essential body in the exercise of petroleum industry accompanied by foreign companies, they contribute both in the creation of oil revenues.

Our study aims to develop different petroleum systems that referred to Algerian and French legislator, and shown subsequently its impact on the Algerian economy since 1958 until 2013.