RECHERCHES
Volume 11, Numéro 3, Pages 258-286
2017-12-31
étude Des Différents Niveaux De La Pression Fiscale En Algérie Pour La Période (2002-2016) En Comparaison Avec D'autres Pays
Auteurs : Goumeziane Boudjema . Bouzida Hamid .
Résumé
The oil and gas sector continue affecting heavily the algerian economy, is the main source of revenues, generated about 70% of total budget receipts and 45% of GDP. The purpose of this study is to highlight the different levels of tax burden and the contributive ability of the Algerian economic, through the presentation of the evolution of the different components of the compulsory levies. This work is based on a statistical data analysis to illustrate better the evolution of the different levels of tax burden, namely, the ordinary tax rate, the rate of tax burden widened to the revenues of oil taxation and the overall rate of the compulsory levies. This method is retained to avoid the impact of the duality of the economy structure on tax revenues.By comparing the case of Algeria to that of foreign countries, we have tried to situate ourselves to know better the limits not to be exceeded in order to reach suitable and adequate tax rates for a better economic efficiency, and to evaluate the possibility of increasing ordinary resources to offset the fall in oil taxation.
Mots clés
Compulsory levies ; Gross Domestic Product ; Tax burden ; Ordinary taxation ; Oil taxation ; Social contributions.
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