تحصيل الجباية العادية في الجزائر : تحصيل الجباية العادية في الجزائر- قراءة في بعض المؤشرات الضريبية للفترة 2010-2018

Abstract EN

Algeria's economic situation in the light of the recent financial crisis has created new challenges the inevitability of living as a state and a society with exclusive financial resources, in order to effectively meet the diverse needs of the state's facilities and institutions, and continuously ensure social requirements.

as evidenced by the recent tax reforms in which the state seeks Access to an efficient tax system that combines elements of effectiveness, flexibility and justice.

This paper attempts to assess the effectiveness of the regular collection of the Algerian tax system for the period from 2010 to 2018, based on the analysis of some tax indicators such as the tax collection index of the regular and ordinary collection, tax pressure index, tax expenditure index, and finally the study tries to give some practical proposals to qualify the system of Taxation in accordance with the developed tax systems.