دراسة تقييمية لتكلفة النفقات الجبائية بالجزائر للفترة 2013-2016

الملخص EN

The objective of this study is to analyze and evaluate the cost of tax expenditures in Algeria for the period 2013-2016.

To find out the reality and the size of the tax expenditures, we analyzed and evaluated the cost of tax exemptions and compared them with the tax revenues.

We concluded that there is a negative impact of the cost of tax expenditures on tax revenues.

And its cost.