Tax capacity and tax effort of Algeria from 1981 to 2014
Joint Authors
Bin Atiq, Hanan
Hajmawi, Tawfiq
Source
Revue Stratégie et Développement
Issue
Vol. 8, Issue 15 (31 Jul. 2018), pp.109-124, 16 p.
Publisher
Publication Date
2018-07-31
Country of Publication
Algeria
No. of Pages
16
Main Subjects
Economics & Business Administration
Abstract EN
The purpose of the present study is determine the principal determinants of taxes Capacity, then measure the tax effort of Algeria; by employing time-series econometric techniques over the period 1981-2014.
The Results indicate that tax effort index is relatively stable about number one (1), that is the case in which the tax actual revenue equal potential tax revenue (Potentiel) which indicates that Algeria can not collect more tax revenue in the current economic situation.
American Psychological Association (APA)
Hajmawi, Tawfiq& Bin Atiq, Hanan. 2018. Tax capacity and tax effort of Algeria from 1981 to 2014. Revue Stratégie et Développement،Vol. 8, no. 15, pp.109-124.
https://search.emarefa.net/detail/BIM-880132
Modern Language Association (MLA)
Hajmawi, Tawfiq& Bin Atiq, Hanan. Tax capacity and tax effort of Algeria from 1981 to 2014. Revue Stratégie et Développement Vol. 8, no. 15 (Jul. 2018), pp.109-124.
https://search.emarefa.net/detail/BIM-880132
American Medical Association (AMA)
Hajmawi, Tawfiq& Bin Atiq, Hanan. Tax capacity and tax effort of Algeria from 1981 to 2014. Revue Stratégie et Développement. 2018. Vol. 8, no. 15, pp.109-124.
https://search.emarefa.net/detail/BIM-880132
Data Type
Journal Articles
Language
English
Notes
Includes bibliographical references : p. 123-124
Record ID
BIM-880132
