تفعيل دور الجباية العادية في الجزائر

Abstract EN

Ordinary taxation plays a strategic role in many countries' economies as one of the most important sources of income, and this is what is ent for the Algerian economy, in which the financing of economic development remains subject to fluctuations in oil revenues, which are also linked to external factors that are difficult to control.

This is what this research paper will attempt to shed light on.

Through the reality of regular taxation in Algeria, especially with the decline in petroleum tax revenues as a result of low oil prices, and the most important obstacles faced by the mobilization of such tax resources.

The study revealed that the normal collection in Algeria suffers from several obstacles that make its contribution weak in financing the economy as a result of the ence of a conscious strategy that contributes to diversifying sources of income and financing outside of oil rents.

Which imposes the need to activate reforms in this aspect