مجلة الإستراتيجية والتنمية
Volume 8, Numéro 2, Pages 143-159
Authors : Chelihi Tahar .
This study aims to show the role of the revenue regulation fund as a mechanism to balance the State's General Budget Within the framework of financial policy. Considering that Financing of the state budget and the implementation of their development plans Depend heavily on petroleum income tax, which is related directly to oil prices. And because of the fluctuations in oil prices in the global market Which affect to the public revenues Through the petroleum income tax, Algeria has created a Fund for the Regulation of Revenue Which considered as a tool for managing the resources of petroleum tax To cover the budget deficit on one side and repayment of the debt on another side.
Revenue Regulation Fund; Petroleum Tax; Budget Policy
بن طاهر حسين