Performance assessment of the "Algerian Tax System" economic study of ordinary taxation between 2000-201

Abstract

The Algerian tax system is essentially declarative; it provides two tax structures. The first concerns the taxation of revenues and income earned by physical and legal persons (ordinary taxation), while the second concerns the operations carried out by oil companies (petroleum taxation). This article aims to assess the performance of ordinary Algeria tax system. Thus, we have studied the different taxes in terms of yields and tax burden. The results show that tax revenues come mainly from the taxation of wages and expenses. In conclusion, this taxation cannot contribute to financing the economic development, owing to the scant mobilization of the tax performance.

Keywords: Ordinary taxation, tax revenues, tax burden.
Jel Classification: H20, H24, H25, H27, H30.