متطلبات تحقيق استدامة المالية العامة للدولة في الجزائر

Abstract EN

The aim of this research is to highlight the role of the governance of public spending policies in order to increase the effectiveness of this spending to the extent that it is possible to continue financing in the medium and long term, and to meet the various internal and external financial obligations.

And shedding light on the requirements of tax governance to sustain the sources of financing the state’s general budget in Algeria The financial situation in Algeria is very difficult and not characterized by financial sustainability and exposure in many cases to financial hardship, especially after the collapse of oil prices since 2014, so the management of the state’s public finances must be reconsidered by establishing principles of good governance in public spending policy on the one hand.

On the other hand, and the application of tax governance in order to reach the sustainability of the sources of funding for the state’s general budget.Keywords: The state, the transitional phase, the institutional framework