Determinants of taxation in Algeria: an econometric study for the period (2004-2022)
Joint Authors
Source
Journal of Quantitative Economics Studies
Issue
Vol. 10, Issue 1 (31 Dec. 2024), pp.385-398, 14 p.
Publisher
University Kasdi Merbah Ouargla
Publication Date
2024-12-31
Country of Publication
Algeria
No. of Pages
14
Main Subjects
Abstract EN
Summary: In this study, we analyze the impact of macroeconomic variables on direct tax revenues in Algeria, using data, we study empirically during the period 2004-2022.
Each of the effects of six variables are GDP, public spending, unemployment rates, savings, investment and inflation rates using multiple regression rates method, Calculation of explanatory variables.
In conclusion, the analysis confirmed in first model that the strongest correlation is between direct tax revenues and direct investments and unemployment rate, and there is a negative correlation between GDP and direct tax, this explains that the development in GDP is in sectors that do not produce direct tax base, which is the hydrocarbon sector, which means that Algeria is still in the stage of dependence on this sector.
The study also found that taxes are influenced by economic factors to varying degrees.
American Psychological Association (APA)
Fikrash, Wardah& Raki, Ahsan. 2024. Determinants of taxation in Algeria: an econometric study for the period (2004-2022). Journal of Quantitative Economics Studies،Vol. 10, no. 1, pp.385-398.
https://search.emarefa.net/detail/BIM-1593169
Modern Language Association (MLA)
Fikrash, Wardah& Raki, Ahsan. Determinants of taxation in Algeria: an econometric study for the period (2004-2022). Journal of Quantitative Economics Studies Vol. 10, no. 1 (2024), pp.385-398.
https://search.emarefa.net/detail/BIM-1593169
American Medical Association (AMA)
Fikrash, Wardah& Raki, Ahsan. Determinants of taxation in Algeria: an econometric study for the period (2004-2022). Journal of Quantitative Economics Studies. 2024. Vol. 10, no. 1, pp.385-398.
https://search.emarefa.net/detail/BIM-1593169
Data Type
Journal Articles
Language
English
Notes
Text in English ; abstracts in .
Record ID
BIM-1593169