Tax capacity and tax effort of Algeria from 1981 to 2014

الملخص EN

The purpose of the present study is determine the principal determinants of taxes Capacity, then measure the tax effort of Algeria; by employing time-series econometric techniques over the period 1981-2014.

The Results indicate that tax effort index is relatively stable about number one (1), that is the case in which the tax actual revenue equal potential tax revenue (Potentiel) which indicates that Algeria can not collect more tax revenue in the current economic situation.