Evaluation des performances du système fiscal Algérien en termes de rendement financier

Halima BELHOCINE (ghoul) and Hamid Kherbachi
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Halima BELHOCINE (ghoul): Université de Bejaia, Algérie.
Hamid Kherbachi: Université de Bejaia, Algérie.

Les Cahiers du CEDIMES, 2025, vol. 20, issue 1, 204-212

Abstract: The structure of the Algerian tax system exudes a certain harmony in terms of its legal presentation. The object of this work is to assess the financial performance of ordinary taxation and the various taxes that constitute it, and to a lesser extent, the financial performance of petroleum taxation. This will allow us to demonstrate the preponderance of one over the other, and thus lead us to base our judgment on the nature of our tax system. By keeping a specific periodization, the performance of the tax system will be assessed through, on the one hand, the evolution in absolute values of the various elements of levies and on the other hand, according to its efficiency through the tax pressure.

Date: 2025
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DOI: 10.69611/cahiers20-1-14

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