تقييم مؤشرات أداء النظام الضريبي الجزائري خلال الفترة (2010-2014)‎

Abstract EN

The tax system of any country represents the mirror that reflects both the socio-economic structure of the country in a certain historical period of time and the dynamic and the nature of its development.

In addition, it determines the role of different parties in the production process, their share of wealth distribution, and their contribution to tax revenues as well as their benefit part in the public expenses.

Due to the fact that these situations are changing, evolving and instable, the tax system in turn must be in constant evolution, in order to keep itself as a mirror reflecting the social, economic, and political dynamics of the country.

In this study, we are going to shed light on some performance indicators of the Algerian tax system, pursuant to financial, economic, social and organizational standards, after more than twenty years ago since the tax reforms in 1992, and in the light of internal and external economic challenges.

In order to achieve the study objectives, we have used the descriptive method when we addressed the various theoretical aspects of the subject and the analytical method when we explained the relationship between the different variables .To sum up, we have obtained that the Algerian tax system is suffering from deficiencies in various aspects prevented him from achieving the fiscal goals which were the creation of sustainable revenues for the treasury from internal sources, and realize important social goals set.

Besides, it has also failed to reach positive effects on the economic and environmental aspects.

it is worth saying maximum effectiveness of the tax system would be reached by the respect of the tax system designed principles.