المجلة الدولية للاداء الاقتصادي
Volume 5, Numéro 2, Pages 241-261
The research aims to analyze the reality of the current budgetary management system in Algeria, and the content of the reforms pursued within the framework of modernizing the budget system in order to achieve financial sustainability, and we followed the descriptive analytical approach in the theoretical framework in addition to the applied study, we concluded that the financial situation in Algeria is not characterized by financial sustainability in light of the current circumstances and the dependence on oil taxation.
Key words: Budget, Fiscal Sustainability, Law 18/15, Modernizing the Budget.
Said Houari Amel