أهمية الرسوم الجمركية في دعم الإيرادات العمومية للدولة-حالة الجزائر- : دراسة تحليلية 2010-2018

Abstract EN

This study aims to shed light on customs duties and clarify their various components and importance, especially with the sharp decline in revenues related to oil taxes.

It shows the importance of these duties in the Algerian government's approaches to broadening the vision of finding effective and flexible alternatives to replace oil revenues in the state budget.

By reading and analysing the statistical data of the activities of the Algerian Customs Department during the period (2010-2018), the hypothesis of the importance of customs duties in supporting public revenues was established directly or indirectly in the context of related dimensions such as the protective and the stimulus dimension.

In addition, various tariffs and customs duties represent a strong basis in guiding the country's tax policies to meet its obligations through public economic programs.

This study also proves the importance of expanding the use of customs duties as a mechanism to rationalize public consumption of some subsidized goods that have drained public resources.

For example, the energy efficiency tax, which is collected by the Customs Administration, was imposed on imported energy devices with the aim of rationalizing energy consumption.