دور العائدات الجبائية العادية في ظل الإصلاحات المعتمدة في تغطية عجز الميزانية العامة : دراسة حالة الجزائر- خلال الفترة (2015-2018)‎

Abstract EN

This study aims to determine the extent of the ability to cover the state budget deficit, based on the ordinary tax reforms adopted during the period between (2015-2018), to raise the value of the tax revenue in light of the decline of oil prices as a result of the oil crisis in Algeria in 2014.

Through the study it became clear to us the need to replace oil taxation by ordinary taxation, due to the stability of its revenues and its tendency towards stability and continuity of flows in contrast to oil taxation which is characterized by an instability related to the flexibility of oil prices.