بوتليليس, خديجةعبد الباقي, حياة2025-09-082025-09-082025http://dspace.univ-temouchent.edu.dz/handle/123456789/6783This study aims to analyze the current state of property taxation in Algeria by identifying structural and functional deficiencies within the system, assessing its financial performance, and exploring prospects for reform in light of ongoing developmental challenges. The research adopts a descriptive-analytical methodology, complemented by a practical component that allowed for the diagnosis of major dysfunctions, particularly the lack of coordination among stakeholders, the absence of an accurate and updated property database, and a complex legal framework coupled with insufficient taxpayer awareness. Findings reveal that property taxation remains a weak source of revenue for the state treasurydespite the country’s significant real estate potential. This underscores the gap between the available fiscal base and actual revenue collection. The study further demonstrates that implementing modern tax collection mechanisms and streamlining the legal framework can significantly improve the efficiency and performance of the property tax system.othertaxation, Property taxation, Tax reform,Tax base,Tax collectionThesis