مجلة العلوم الاقتصادية والتسيير والعلوم التجارية
Volume 14, Numéro 1, Pages 676-689
2021-06-08

Tax Pressure And Litigation: What Impact On The National Economy



Authors : Mekhmoukh Sakina .

Abstract

The objective of this article is the study of the contestation of the fiscal power by the presentation, the evaluation of the tax pressure in Algeria as well as the different phases of the administrative and jurisdictional appeal for the period from 2010 to 2017. In order to better understand the influence exerted by the tax pressure on the national economy, we have developed an autoregressive vector model to simulate the impulse response functions for a period from 2010 to 2016. The results obtained indicate that the fiscal pressure exerts a negative effect on the economic growth of the country.

Keywords

Tax pressure ; taxpayer ; tax litigation ; state revenue ; economic growth

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