دور السياسة الجبائية في تحقيق التنمية المستدامة في الجزائر خلال الفترة (2000-2013)‎

الملخص EN

Given the importance of the fiscal Policy in support of sustainable Development goals achievement, since it represents a major source for development programs funding, as well as an effective means for the reallocation of economic resources and equity and social justice realization, without forgetting of course public expenses rationalization, investment encouragement, and production increase in addition, its importance as an effective tool for Environmental Protection.

In order to take up challenges of sustainable Development and achievement of the expected goals of the aforesaid, Algeria has tried to check the proper development and improvement of its tax legislation, through its policy tax reform since the early years (90) of the twentieth century, after the oil crisis (1986), and since then, the reforms and amendments have succeeded throughout the Finance Act.

Algeria has also adopted several development programs during the period (2001-2014), for strengthening the role of fiscal Policy in achieving the goals of sustainable development