دراسة الفعالية الجبائية للنظام الجبائي الجزائري في ظل تراجع أسعار البترول و تداعيات جائحة كورونا (الفترة 2016-2021)‎

Abstract EN

Study of the tax effectiveness of the Algerian tax system in light of the decline in oil prices and the repercussions of the Corona pandemic (period 2016-2021).

The aim of this research paper is to try to measure the tax effictiveness of the Algerian tax system in light of the decline in oil prices and the repercussions of the Corona pandemic, by using quantitative methods used in this area, especially the rate of implementation of tax revenues, which is based on the comparison of actual tax revenues with the estimated tax revenues, in addition to the rate of coverage of public expenditure, which reflects the finantial possibilities available to the government to finance public spending, without forgetting the rate of tax pressure, which reflects the amount of weight that individuals or the economy as a whole bear as a result of withholding tax.

The study period was set for six years, starting from 2016 until 2021, a period that witnessed the collapse of oil prices in global markets and the accompanying spread of the Corona pandemic, which caused a stagnation of the global economy as well as the Algerian economy alike.

The study concluded that the Algeria tax system has not yet reached the required fiscal effictiveness, as its tax stricture is still dominated by betroleum taxation, and it has not been able to incraise the tax revenue in a way that can cover the public expenditure of the budget, in addition their tax pressure levels are stil far from optimal levels.