فعالية الاصلاحات الجبائية في تحسين الأداء الضريبي للمؤسسات الاقتصادية - دراسة حالة لعينة من المؤسسات الاقتصادية بولاية عين تموشنت

Abstract

This study aims to know the effectiveness of the tax reforms carried out since the beginning of the 90s of the last century by Algeria in order to improve the performance of economic institutions in terms of increased profits, development of activity and doubling of tax revenue. The reform of the tax system is considered one of the fundamental stages of economic reform because it is a stakeholder in the financial structure of the economy and a vital center in the mobilization of savings and the financing of development. The economic evolution of developing countries striving to achieve sustainable development goals has also demonstrated the importance of the role of the tax system in financing economic development and maintaining economic stability. As a result, the Algerian economy is considered a model of a developing economy, and actually represents an economic policy in which the state, after independence, adopted the method of central planning as a means to bring the national economy to an advanced stage of development and growth, and to lay the foundations for economic growth. For this reason, Algeria has undertaken economic reforms to keep pace with growth and overall development. We concluded that the fiscal reform effectively contributed to improving the tax performance of the economic institutions, the sample of the study.