تحليل و قياس فعالية الإنفاق الضريبي في تحريض القطاع الخاص

Abstract EN

The study aimed to analyze and measure the impact of tax expenditures on the private sector in Algeria, Based on the annual data for the period between (1995-2016), To achieve this goal, Vector Auto Regressive (VAR) was used.

The study concluded that tax expenditures are ineffective in stimulating the private sector in the long run, This is reflected in the ence of a joint complementarity relationship between tax expenditures and private domestic investment, That is, the tax expenditures and the dependent variable in the study do not show similar behavior in the long run.