دراسة استقراريه النظام الجبائي الجزائري للفترة 1993-2014

Abstract EN

Through the recent reforms in 1991, ordinary tax in Algeria has been a great interest by the Algerian authorities because of its importance as a resource which characterized by relative stability to mobilize a necessary Public Revenues in order to finance development’s requirements, in addition to its role in achieving a set of economic and social goals.

So we are trying through these papers seeks to figure out how stable are the revenue of taxes , in addition figuring out the 4collections in Algeria from 1993 till 201 extent of the contribution of each tax in the stability of nonhydrocabon tax revenue; that’s mean in other words determining whether the increase in particular tax revenue may lead to an increase or decrease in the stability of the nonhydrocabon tax revenue.