محاولة لتقدير معدل الضغط الضريبي الأمثل في الجزائر خلال الفترة 1975-2015

الملخص EN

This paper investigates the optimal tax burden for the Algiers economy.

To address this issue, the empirical analysis was conducted using both Scully and quadratic regression models and annual data covering the period from 1975 to 2015.

These models suggest that the growth-maximizing tax rate is in the range of 23.23 to 39.6 .

The actual high tax rates are shown to be responsible for substantial losses in growth and tax revenues.