قياس الضغط الجبائي الأمثل في الجزائر: دراسة قياسية وفق مقاربة خطية ولاخطية

Abstract EN

H21The study aims to determine the optimal level of tax pressure according to the Laffer curves vision in the case of Algeria, according to a linear and non-linear approach.

The study concluded, according to the first (linear) approach, to the result of the optimal tax rate on corporate profits estimated at 25.

6273%, and the optimal value-added fee rate: 18.

63%.

While according to the non-linear approach, it became clear that the threshold value (the tax rate at which the effect changes) is estimated at 26% for the tax on corporate profits and 19% for the value-added fee.

It is almost identical to the previous results and the rates currently applied.