قياس الضغط الضريبي في الجزائر : دراسة تحليلية للفترة 2007-2017

Abstract EN

This study aims to measure the tax to GDP ratio in Algeria for the period 2007-2017, as the most important indicators in the hands of decision and polices makers, to determine the extent to which the tax achieved the objectives of the economic policy in general and tax policy in particular, and that according to two different rates, to analyse the economic impact of Taxation, and then study and analyse the normal tax income composition of the Algeria, to explain the most important taxes affecting on the tax to GDP ratio, we find that the bulk of the proceeds of the normal tax revenues of the state, is the value-added tax (TVA) and tax on gross income (IRG), specifically the category of salaries and wages, while the tax on corporate profits, represents only a fraction.