دراسة تحليلية و تقييمية لأثر النفقات الجبائية على الموازنة العامة حلال الفترة ما بين 2000-2019

Abstract EN

EVIWS.

This subject is part of the general policy of the State through the philosophy of public expenditure as well as fiscal and social policy.

Next to the financial function of the tax (income), there is a social function (through the redistribution policy), through which the state budget loses every year (loss of income) very significant revenues.

tax revenues as a result of what is called "tax expenditure", a term given to the tax privileges and exemptions included in the various specific laws.

The emergence of this term dates back to the late sixties of the last century in Germany and the United States of America.

In Algeria, the organic law relating to finance laws requires the inclusion of the tax expenditure report with the draft state budget, but Algeria, despite its delay in this area, has taken an important step in the assessment and the analysis of tax expenditures.

The importance of this theme lies in the effectiveness of these expenditures and the extent to which they achieve the expected economic and social objectives, and the impact of this on the State budget, through an evaluative study and analytical during the study period and with the assistance of the EVIWS program.