Estimating the tax buoyancy of non-hydrocarbon direct and non-hydrocarbon indirect for Algeria during 1993-2011
Joint Authors
Bin Atiq, Hanan
Hajmawi, Tawfiq
Source
Revue Scientifique Avenir Économique
Issue
Vol. 2015, Issue 3 (31 Dec. 2015), pp.37-55, 19 p.
Publisher
Publication Date
2015-12-31
Country of Publication
Algeria
No. of Pages
19
Main Subjects
Economics & Business Administration
Abstract EN
We have use in this study a technic of Error Correction Model (ECM) to estimate the tax buoyancy of the non-hydrocarbon direct tax and the nonhydrocarbon indirect tax in the tax system of Algeria during the 19 years through 1993 till 2011 .
The Non-hydrocarbon taxes characterized by stability, especially that the hydrocarbon tax revenue often exposed to shocks reflected raised a negative impact on the development process.
Which is evident by the decline witnessed in oil prices and its consequences on the economies of countries like Algeria- based heavily on hydrocarbon tax revenue.
Results of the study show that the tax buoyancy estimated of nonhydrocarbon direct taxes for a period of study was flexible, that is, an increase in the non-hydrocarbon gross domestic product by 1% lead in the long run to an increase of 1.43% in the non-hydrocarbon direct taxes; while the tax buoyancy estimated of non-hydrocarbon direct taxes for a period of study was flexible few, that is, an increase in the non-hydrocarbon GDP by 1% resulting in long-term increase is less than 0.93% in total nonhydrocarbon indirect taxes
American Psychological Association (APA)
Bin Atiq, Hanan& Hajmawi, Tawfiq. 2015. Estimating the tax buoyancy of non-hydrocarbon direct and non-hydrocarbon indirect for Algeria during 1993-2011. Revue Scientifique Avenir Économique،Vol. 2015, no. 3, pp.37-55.
https://search.emarefa.net/detail/BIM-864998
Modern Language Association (MLA)
Bin Atiq, Hanan& Hajmawi, Tawfiq. Estimating the tax buoyancy of non-hydrocarbon direct and non-hydrocarbon indirect for Algeria during 1993-2011. Revue Scientifique Avenir Économique No. 3 (2015), pp.37-55.
https://search.emarefa.net/detail/BIM-864998
American Medical Association (AMA)
Bin Atiq, Hanan& Hajmawi, Tawfiq. Estimating the tax buoyancy of non-hydrocarbon direct and non-hydrocarbon indirect for Algeria during 1993-2011. Revue Scientifique Avenir Économique. 2015. Vol. 2015, no. 3, pp.37-55.
https://search.emarefa.net/detail/BIM-864998
Data Type
Journal Articles
Language
English
Notes
Text in English ; abstracts in English and Arabic.
Record ID
BIM-864998