أثر التحفيزات الجبائية على النمو الاقتصادي خارج قطاع المحروقات في الجزائر: (دراسة قياسية للفترة من 1995 إلى 2021)‎

Abstract EN

This study aims to measure and analyze the impact of tax incentives on economic growth outside the hydrocarbon sector in Algeria during the period (1995-2021) using the multiple linear regression model of least squares method (OLS).

We obtained data on tax incentives from the General Directorate of taxes, and data on economic growth from the websites of the National Bureau of Statistics and the Bank of Algeria.

The results of the study showed that tax incentives for indirect taxes have a positive impact on economic growth outside the hydrocarbon sector in Algeria.

While tax incentives for direct taxes have a negative impact on economic growth outside of hydrocarbons in Algeria.

The study concluded many recommendations, including the need to subject the tax incentives to the rules of tax governance and the abolition of ineffective tax incentives.