أثر الجباية البترولية على اعتمادات الإنفاق في الاستثمار العمومي بعد تراجع أسعار البترول بالجزائر للفترة (2014-2018)‎

الملخص EN

this research paper aimed to highlight the impact of petroleum taxation on the public investment expenditures, after the decline of oil prices in Algeria for the period 2014-2018.

Firstly, we identified the basic concepts of petroleum taxation, public spending and its economic role, as well as the theoritical divisions of public expenditures.

After that, we explored the impact of the petroleum taxation on public expenditures in general and on public investment in particular, especially after the decline of oil prices.

In addition, we kept up with the development of economic arena after the new trends of public policy of countries in respect of interesting the economic sectors which have more income with less costs as well as continuing of taxation reforms which aim to replace the regular taxation instead of petroleum taxation.

Therefore, we determined the most important period in which the imbalance occured, and compared the development of petroleum taxation with the changes in public investment using the descriptive analysis approach.