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The Role of Petroleum and Regular Tax Revenues in Financing the Algerian Public Budget

المصدر: مجلة البحوث والدراسات العلمية
الناشر: جامعة يحيى فارس المدية
المؤلف الرئيسي: Hayoula, Imane (Author)
المجلد/العدد: مج18, ع1
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2024
الشهر: يناير
الصفحات: 514 - 530
ISSN: 1112-7511
رقم MD: 1451865
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EduSearch, EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Petroleum Profit Tax | Tax Revenues | Public Revenues | Public Budget | Algeria
رابط المحتوى:
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المستخلص: This study aims to evaluate the contribution of petroleum and regular taxes revenues to financing the public budget in Algeria from 2010 to 2021, The theoretical foundations of each petroleum tax and regular tax and their role in increasing public revenues; and financing the general budget were addressed, using the statistical analysis program " Standard Eviews 12 " for applying statistical and econometric methods to build the model. The study concluded that there is a long-term balance between the public revenues and both petroleum and regular taxes revenues. In other words, theses taxes have positively affected the public revenues and the State's budget, despite some negative impacts due to fluctuations in petroleum prices and problems related to sources of public revenues.

ISSN: 1112-7511

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