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Evaluation of the Algerian Tax System Performance after Tax Reforms

المصدر: مجلة بحوث الإدارة والاقتصاد
الناشر: جامعة زيان عاشور بالجلفة - كلية العلوم الاقتصادية والتجارية وعلوم التسيير
المؤلف الرئيسي: Hayoula, Imane (Author)
مؤلفين آخرين: Abdat, Mourad (Co-Author)
المجلد/العدد: مج5, ع2
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2023
الشهر: يونيو
الصفحات: 1 - 25
ISSN: 2676-184x
رقم MD: 1397615
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
الإصلاحات الاقتصادية | الإدارة الضريبية | جودة الأداء | الجزائر
كلمات المؤلف المفتاحية:
Taxation | The Algerian Tax System | The Algerian Tax System Performance | Tax Reforms
رابط المحتوى:
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المستخلص: This research aims to study and assess the Algeria tax system performance, after the economic reforms carried out by successive governments since 1992. Their primary objective was to activate the tax system by bringing radical and profound changes in all its legislative and structural aspects to be convenient with the modern economic policy of the country. Therefore, this change came in the shape of tax reform, approved by the Algerian legislator at the end of the eighties and the beginning of the nineties in order to keep pace with the economic reform. As with all other systems, the new tax reform delivers several benefits that made it successful to some extent. However, we look for through the lived reality some criticisms and disadvantages as well. We will discuss, through this study, both the beneficial and negative impacts. Algeria sought, as a consequence, to activate its tax system by providing material, human, technical, administrative, and organizational capabilities to make it go along with contemporary tax systems and therefore limit the phenomenon of fraud and tax evasion by spreading tax culture, and activating tax control processes, in order to keep abreast of progress and keep pace with current internal and external developments.
ISSN: 2676-184x

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