دراسة تحليلية تقييمية لأثر إصلاحات السياسة الجبائية على الإنعاش الاقتصادي

الملخص EN

The purpose of this research paper is to study the effect of the tax reform in the expansion and the backup for the economy which has been used by Algeria during the period of 2007-2015, where the government was obliged to change the tax petroleum system to the normal tax system, because of the difficulties in the petrol market and its results, we can see this in the heedfulness to the tax policy system which is shown in a group of programs has been put by the society since 1992 to achieve an economical progress and to support the program of rebuilding the economy.

The study has resulted that the tax policy is one of the most important used technics to rectify the economy flaws.

Despite the efforts of the Algerian government in the tax reform policy, however the normal tax system is still unable to some point to increase the incomes thus the tax petroleum system stays the dominant on the state’s budget.