النظام الضريبي الجزائري بين مقتضيات العدالة الاجتماعية و الكفاءة في التحصيل

Abstract EN

This study aimed to determine the efficiency and fairness of the Algerian tax system by analyzing the development of the Algerian tax system during the period 2000-2016, and evaluate its performance by examining its ability to reconcile the mobilization of more tax revenues and to take into account the equitable distribution of financial burdens among taxpayers.

The study found that although some improvement in the performance of the tax system has been recorded, it has failed to achieve efficiency in achievement and is still far from achieving acceptable levels of social justice.