دور الجباية العادية في تمويل الخزينة العامة للدولة خلال فترة 2016-2022

Abstract

The economic situation of Algeria in the light of the recent financial crisis has created some new challenges in order to effectively and permanently meet the diverse needs of state facilities and institutions, and ensure social requirements, which is shown by the recent tax reforms that seek to reach an efficient system, combining the elements of efficiency, flexibility, Justice ؛ In this research, we are trying to assess the effectiveness of the regular collection of the Algerian tax system for the period between 2016-2022 and how it affects the state treasury, based on the analysis of some tax indicators such as the index of tax collection for regular collection, Petroleum collection, index of tax expenditures, the relationship of regular collection with economic growth, and finally we are trying to give some practical proposals to qualify the tax system in general and regular collection in particular.