النظام الضريبي الجزائري بين آفاق الإصلاح وعراقيل التحصيل الفترة (1992-2018)‎

Abstract EN

The study aims to clarify the extent to which the tax system reform programs adopted in Algeria contribute to achieving a number of goals, such as increasing rates of economic development, encouraging foreign and domestic investments, and achieving social and economic justice.

Protecting disadvantaged groups, as well as contributing to the provision of financial outcomes.

The study concluded that the adopted fiscal reform programs have reached favorable results with regard to economic and social aspects, but there are obstacles and obstacles that stand in the way of achieving them, which calls for more reform efforts in order to achieve the goals of the Algerian fiscal system.