أثر إصلاح الضريبة العادية على تمويل عجز الموازنة العامة بالجزائر : دراسة تحليلية قياسية خلال الفترة (1995-2018)‎

Abstract EN

This study illustrates the impact of the normal tax reform in the light of Algeria's 1992 reforms in its financing of the general budget deficit in Algeria during the period 1995-2018, where the study aimed to identify the most important areas of tax reform in addressing the imbalance in the tax structure, and to know the most important methods of financing for the state budget deficit The study concluded that the percentage of financing of IRG, IBS and TVA tax contributed to varying proportions in financing the balance of the general budget in Algeria from the total ordinary tax revenues as indicated by the analytical results for the period 1995-2018.

Ge direct correlation between the general budget and regular income tax balance as the balance responds to a delay of two years on the collection of tax revenue in the short ter