تأثير الضريبة على أرباح الشركات على نمو الصناعة خارج المحروقات في الجزائر باستخدام نموذج الانحدار الذاتي VAR للفترة 1992-2018

Abstract EN

O40Through this research we tried to study the evolution of the tax on corporate profits and the extent of its impact on the growth of the non-hydrocarbon industry in Algeria during the period (1992-2018) using the VAR self-regression model, by posing the following problem: How can the tax affect corporate profits on the sector Industrialist in Algeria? So we found that the two strings are stable inTwo different degrees, and we adopted the descriptive analytical approach in order to comprehend the theoretical framework, using the Eviews9 program, and the importance of the topic lies in the fact that the tax on corporate profits has a major role in financing the public treasury and has an impact on industrial activity in Algeria, which leads to the rehabilitation of institutions and the development of human resources and this is what leads Intensification of investment and consequently the boom of economic growth outside the hydrocarbon sector, and in the end we reached through the standard study that there is no joint complementarity relationship between the variables and there is no causal relationship between them.

Key words: tax, industry, autoregressive beam model, economic growth, Grainger causationJelClassification: E62, L16, C20, O40