تقييم النظام الجبائي الجزائري و الدور التمويلي للضرائب المباشرة للفترة 2007-2018

Abstract EN

Through this study we aim to highlight the Algerian tax system as one of the most important tools for any State fiscal policy, and through the evaluation of its effectiveness by using two indicators: fiscal pressure, tax flexibility as well as identifying the role of direct taxation in funding through its contribution to In GDP and public spending during the period (2007-2018).

The results of the study showed the ineffectiveness of the tax system through a vulnerability in the level of fiscal pressure out of fuel as well as inflexible tax system that tax reforms and measures weren't effective.

the proportion of direct tax contribution in financing each of GDP Public spending was weak while their contribution to total tax revenue medium.