أثر الإصلاحات الجبائية العادية على الحصيلة الجبائية لولاية جيجل

Abstract EN

Algeria has been affected by the oil crisis of 2014, because it depended on the oil sector as a main source of financing its expenditures.

The most important manifestations of this impact have been the worsening of the state budget deficit, which led to the need to develop other sources of income.

And the raise of ordinary taxation was one of the most alternative solutions.

This is what has been studied through our research of the regular tax reforms during the period 2015-2017 and its role in facing the budget deficit of the state in light of the decline in oil prices.

Through the applied study at the tax administration of Jijel province, it became clear that the total ordinary tax revenues are affected by regular tax reforms with increasing revenues in light of the decrease or stability of the tax base of the various taxes and expenses that were fixed by the ordinary taxation