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Title: مساھمة الإصلاح الضریبي في علاج عجز الموازنة العامة حالة الجزائر من 2017-2012
Authors: بن_سالم, نجود
Issue Date: Jun-2018
Abstract: Summary: This study deals with the issue of tax reform and its role in dealing with the deficit of the general budget. The problem of the government deficit is one of the fundamental issues that have aroused the interest of researchers in various countries of the world after their emergence in many countries in general and developing countries, especially because of the increasing state intervention in economic life. Led to an increase in public expenditure on the one hand and a failure of public revenues on the other. This deficit in the public budget leads the state to the inevitability of finding financial resources to finance the deficit. The most important of these resources are the taxes, which represent the most important sources of funding used by the government to finance the programs of expenditure, which constitute the highest relative weight in the structure of government funding for most of the world. Algeria, like other developing countries, experienced a severe crisis in 1986. Due to the decline in oil prices and the failure of the state's efforts against this dilemma, it had only to make adjustments, most notably the tax reform in 1992. The reform effort is an important step towards rationalizing the system, And the replacement of the old tax system because of the existence of many laws and difficult to apply, it is not suitable for the developments of the current stage with a simple simple tax system that takes into account the ability of the taxpayer, so that these reforms No direct and indirect taxes, laws have been enacted to create new taxes. The study also found that Algeria's tax reform was not effective in combating the budget deficit. It was overshadowed by the deficit in most years of the study period. Despite the long period of time Algeria experienced with the new VIII tax system, The state's dependence on hydrocarbon revenues is almost VI entirely in the financing of its expenditures despite the decrease in hydrocarbon revenues, as well as the weak contribution of direct and indirect taxes to public revenues. In addition to the national difficulties hindering tax collection processes and CDDA evasion and fraud Aljbaiaan, Keywords: Taxation, Tax Reform, Budget Deficit.
Appears in Collections:Faculté des Sciences Economiques et Commerciales et des Sciences de Gestion (FSECSG)

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