قياس معدل الضغط الضريبي الأمثل في الجزائر للفترة 1997-2017 باستخدام نموذج Scully و النموذج التربيعي Quadratic

Abstract EN

The rate of tax pressure is one of the most important economic indicators, which has taken a lot of interest from researchers.

As we need to measure the optimal tax rate that can be borne by the GDP (outside fuel) in Algeria, In our research we relied on the descriptive approach to the theoretical treatment of the concept of tax pressure and the inductive and analytical method of the data of the period (1997-2017), by using the econometric method through the Gerald W.Scully model which measures optimal tax rate pressure and the Quadratic model which complements the Scully model and determines the optimal tax pressure and permissible areas of change should not have a negative impact on GDP, where the two models were estimated using the normal least squares method and after the required statistical tests and calculation of the optimal tax rate pressure, it was found that the area in which this rate should be included is [18% - 22.47%], meanwhile; Algeria sees a big rise of it in 2017 (28%)