الضرائب كآلية لمعالجة الأزمات الاقتصادية في الجسائر : دراسة تحليلية قياسية من 1999-2021

Abstract

Algeria has gone through several economic crises, mostly represented by the collapse of fuel prices. This prompted it to carry out several reforms in the tax system by restructuring the national economy and alleviating the effects of economic crises. Where taxes on corporate profits are considered more effective in alleviating crises as a result of their connection to continuous production and a working workforce. As for the tax on total income and the value-added fee, the study proved their ineffectiveness as a result of their association with a single individual