الاتجاه نحو الجباية العادية في تمويل الميزانية العامة حتمية أم خيار استراتيجي : دراسة تقييمية لحالة الجزائر خلال الفترة2016 -200

Abstract EN

The aim of this article is to treat the problematic of the effectiveness of replacing the collection of petroleum taxes by the collection of the regular taxes in financing the public budget of Algeria; this components of tax is by identifying the applicable tax system, the size the revenues and their role in financing public expenses.

it concludes that the trend towards the regular collection can be considered in one hand as an economic inevitable choice because of: the reality of the oil market, the nature of non-renewable petroleum materials and what is imposed by the economic development of each country, in the other hand it can be a strategic solution allows avoiding the risk of the dependence on the oil revenues, in financing the budget deficit