انعكاسات حجم الإقتصاد الموازي على التحصيل الضريبي في الجزائر : دراسة قياسية تحليلية خلال الفترة 1995-2017

Abstract EN

The aim of this study is to analyze the factors encouraging phenomenon causes the parallel economy represents a threat to the economy in most countries of the world in General and developing countries in particular because it is high rates of GDP, and the extent of its impact on the crop during Algeria's tax 1995-2017 period, by estimating the annual data analysis using three selected models to estimate the size of the shadow economy (simple linear regression model, many second-tier border model, model delays(.

The study concluded: * The size of the shadow economy exercise a positive influence on tax collection through the positive sign indicating a correlation between them.