أهميته تقرير النفقات الجبائية و استخداماته مع الإشارة إلى حالة الجزائر

Abstract EN

Every year, the public treasury in Algeria loses widespread sums on tax revenues through tax preferences and breaks covered in numerous laws, which are known as "tax expenditures".

Tax expenditure report is a way to reveal tax expenditure trends and to investigate their impact on the economy, It also assist to improve better transparency for public finances and higher allocation resources efficiency.

This paper highlights the primary conceptual issues regarding tax expenditures and the Steps for the Preparation of Tax Expenditure Reports.

The study concluded that in algeria there's no systematic public reporting of performance-related data after granting tax incentives, and therefore there is no full recognition whether or not these incentives have performed their goals, and a preparation of regular systematic tax expenditure reports is necessary to rationalize tax expenditures policy