الإصلاحات الجبائية في الجزائر و دورها في تمويل الموازنة العامة للفترة 1993-2017

Abstract EN

This research paper tackles the role of fiscal reforms in financing the general budget of Algeria during the period 1993 - 2017.

The study concluded that the aim of fiscal reforms is to replace ordinary taxation with petroleum taxation, which has been reflected since 2012 as a result of reforms undertaken, as well as fluctuation in oil prices.

This has made petroleum collection decline in recent years.

It was also found that ordinary levies are still limited in their effectiveness in financing public expenditures, where their contribution did not exceed 40 % in covering public expenditures in most of the study periods.

In recent years.