دور الإصلاحات الجبائية في تمويل نفقات الميزانية العامة للدولة : دراسة تحليلية للتجربة الجزائرية خلال الفترة (1992-2019)‎

Abstract EN

The research paper aims at the effectiveness of tax reforms in financing state budget expenditures during the period 1992-2019, The importance of the subject is highlighted by the recording of budget deficit The State must find solution cover these expenses By making reforms to the mountain system, The following problems were therefore raised: How much did the tax reforms contribute to financing the general expenses of the balance sheet in Algeria during the period 1992-2019? In order address this problem analytical descriptive approach has been based on highlighting the most important theoretical concepts and analysing contribution ratios of the tax revenue public expenditure coverage.

The study concluded that despite successive reforms the share of the regular tax contribution did not exceed 50% during the study period that the country still depends on the oil tax cover its general expenses.