Tax revenues, corruption and the shadow economy in Algeria : using asymmetric and nonlinear approach

Abstract EN

This study examines the relationship between tax revenues, corruption, and the shadow economy, and analyzes the asymmetric impact of the GDPR on tax revenues in Algeria over the 1996Q12020Q4 period.

The Z-A test and L-S test are used to test the stationarity of series.

The approach also uses a non-linear model (NARDL).

The results confirm that positive (negative) shocks to the GDPR have a significant (positive) negative impact on tax revenue performance.

The effect is symmetrical in the short term.

These results can be explained by the nature of the structure of the rental economy in Algeria.

Moreover, the results of the study show that corruption negatively affects the performance of tax revenues in Algeria.