دراسة قياسية لأثر السياسة الجبائية على التفاوت في الجزائر للفترة 1985-2018

Abstract EN

This article aims to study the effect of levying on the inequality in income redistribution in Algeria, the years 1985-2018.

the study included a number of independent and dependent variables that were selected based on the literature of the subject of the study, and also based on previous studies that dealt with the same topic at the international level, and the selection of these variables was in line with the economic environment of Algeria, as well as the tax system applied in Algeria, especially after its radical reform in 1991, which explains the existence of an inverse relationship between collection and the gini coefficient, and the per capita GDP that does not affect social justice, since this indicator is a statistical indicator that assumes equal incomes between individuals, while Algerian individuals in fact do not obtain the same incomes, meaning taxes have no distributive role in the case of Algeria.