Performance assessment of the "Algerian tax system" economic study of ordinary taxation between 2000-2016
Other Title(s)
تقديم أداء النظام الجبائي الجزائري : دراسة اقتصادية للجباية العادية خلال الفترة 2000-2016
Joint Authors
Source
Issue
Vol. 36, Issue 2 (30 Jun. 2020), pp.59-84, 26 p.
Publisher
Centre de Recherche en Économie Appliquée pour le Développement
Publication Date
2020-06-30
Country of Publication
Algeria
No. of Pages
26
Main Subjects
Economics & Business Administration
Abstract EN
The Algerian tax system is essentially declarative; it provides two tax structures.
The first concerns the taxation of revenues and income earned by physical and legal persons (ordinary taxation), while the second concerns the operations carried out by oil companies (petroleum taxation).
This article aims to assess the performance of ordinary Algeria tax system.
Thus, we have studied the different taxes in terms of yields and tax burden.
The results show that tax revenues come mainly from the taxation of wages and expenses.
In conclusion, this taxation cannot contribute to financing the economic development, owing to the scant mobilization of the tax performance.
American Psychological Association (APA)
Mahtut, Samir& Aukashi, Kamal. 2020. Performance assessment of the "Algerian tax system" economic study of ordinary taxation between 2000-2016. Les Cahiers du CREAD،Vol. 36, no. 2, pp.59-84.
https://search.emarefa.net/detail/BIM-1325356
Modern Language Association (MLA)
Mahtut, Samir& Aukashi, Kamal. Performance assessment of the "Algerian tax system" economic study of ordinary taxation between 2000-2016. Les Cahiers du CREAD Vol. 36, no. 2 (2020), pp.59-84.
https://search.emarefa.net/detail/BIM-1325356
American Medical Association (AMA)
Mahtut, Samir& Aukashi, Kamal. Performance assessment of the "Algerian tax system" economic study of ordinary taxation between 2000-2016. Les Cahiers du CREAD. 2020. Vol. 36, no. 2, pp.59-84.
https://search.emarefa.net/detail/BIM-1325356
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 81-84
Record ID
BIM-1325356