Assessing Algeria's local taxation: An analysis of current realities and emerging challenges تقييم الجباية المحلية في الجزائر: بين تحليل للواقع الحالي والتحديات الناشئة

Abstract

This study aims to provide a comprehensive description, analysis, and evaluation of the tax system in Algeria. Additionally, it seeks to highlight the obstacles the tax system faces and propose potential solutions to address these issues. The descriptive analytical approach was employed to examine the present state of Algeria's domestic taxes to identify barriers and generate practical recommendations for their effective resolution. The study identified deficiencies in Algeria's tax system, encompassing inadequate income generation, restricted tax regulations, and an undue dependence on funding from the central government. This study proposes adopting a comprehensive set of reforms to tackle these challenges. These reforms encompass bolstering legal frameworks, augmenting tax revenues, enhancing the capabilities of local administrations, and prioritizing public awareness initiatives that are instrumental in fostering tax compliance. Additionally, it is imperative to provide support to the Central Government in its efforts to fortify tax collection at the local level. Ultimately, it is essential that all pertinent parties collectively adopt a comprehensive and effectively coordinated approach.