أثر الإصلاحات الجبائية في الجزائر على التنمية الاقتصادية

Abstract EN

Tax reforms have played a fundamental role in the process of redistributing national income, as the tax is used to extend incomes, part of which could have been directed to saving, but most of these incomes are diverted to luxury consumption and are not directed to proper investment.

the direct tax also clashes with the control of capital owners who deliberately defend their interests that may conflict with the imposition of this type of tax.

just as the ways to mobilize the economic surplus depend on the nature of the economic structure of the countries, in capitalist countries the mobilization of the economic surplus depends on tax and private savings, and in developing countries, the mobilization of the economic surplus depends on tax and private and public savings.