تشخيص و تقييم النظام الضريبي الجزائري الحالي

الملخص EN

This study represents an attempt to clarify the concept of the tax system and tax policy in general, and to the diagnostic study of the most important taxes that constitute the current tax system Algerian who has undergone numerous amendments.

It examines and defines the objectives of tax policy in Algeria identified within the general objectives of the tax reform of 1992 ; and will be discussed to evaluate the Algerian tax system and demonstrate its ability to achieve the objectives of the tax policy.

Through it all we could say that the current tax system is characterized by a relative justice attached, especially at different rates or exemption areas, but could not get the complexity and dependence on Petroleum tax, and regular tax does not cover management expenses in the general budget as it has been programmed into the objectives of the tax reform, and the current tax system has not been effective in attracting the foreign investment in Algeria is still weak because the absence of an adequate climate.

So, the problematique of this research paper is as this following statement : are the objectives of tax policy realized under the ones of tax reform in the contest of this Algerian fiscal system.