مجلة دراسات جبائية
Volume 12, Numéro 2, Pages 52-71
2024-01-31
Authors : Souna Abdelkader .
This research aims to show the extent of the contribution of indirect taxes in promoting economic development in Algeria for the period 2000-2021 through the gross domestic product (GDP) indicator. Using the Autoregressive Distributed Lag (ARDL) model for time series data, we found a significant negative relationship between the GDP series and indirect taxes, where a decrease of one unit in indirect taxes leads to an increase of 0.096542 units in GDP.
Algeria ; Economic Development ; Indirect Taxes ; Gross Domestic Product ; ARDL Model
بوسالم أحلام
.
عابد يوسف
.
ص 117-132.
Yahia Zeghoudi
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pages 74-88.
Djonit Adel
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pages 99-117.
Said Houari Amel
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pages 257-268.