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Title:	فعالية الجباية العادية في تمويل عجز الميزانية العامة على ضوء تراجع أسعار النفط في الجزائر
Other Titles:	دراسة تحليلية قياسية للفترة 1992-2019
Authors:	محمدأمين, قمبور
Keywords:	عجز الميزانية العامة , نظام الجباية العادية , الصدمات النفطية , التمويل التقليدي , وغير التقليدي , الإقتصاد غير الرسمي public budget deficit, ordinary tax system, Oil shocks, traditional financing and unconventional financing, informal economy
Issue Date:	May-2022
Publisher:	Abdelhafid boussouf university Centre mila
Citation:	تخصص " إدارة مالية "
Series/Report no.:	D330/13;
Description:	This study came to address the problem related to the role that the ordinary tax in financing the public budget deficit in light of the decline in oil prices by shedding light on the case study of Algeria during the period (1992-2019). This study included theoretical aspects and basic concepts for each of The public budget deficit, fiscal policy and the importance of the regular collection system within this policy, as we have determined the ontributions of ordinary tax in financing public expenditures, including financing the public budget eficit,especially after the oil crisis of 2014 and this is in the analytical aspect, while in the analogous aspect, this study was concerned Determining the impact of ordinary tax revenues on the public budget during the same period. The study concluded that the deficit in the public budget lasted for two decades, ranging between a controlled structural deficit during the first phase (1999-2014), and an uncontrolled deficit during the second phase (2015-2019), where ordinary tax was relied upon during the first phase. As a bilateral resource for the budget after petroleum taxation, despite the ongoing fiscal reforms, however, during the second phase and after the oil shock experienced by oil prices in mid-2014, which negatively impacted petroleum taxation, which made the state interested in fiscal policy as a way out of the crisis by imposing increases in the various components of ordinary tax, it This allowed achieving a positive and stable outcome after there were some forms of the informal economy and reducing its effectiveness in the process of pumping more resources into the public budget. The ordinary taxation contributed to the latter in 2019 by 60%, besides that and at the same stage the state relied on A number of procedures and policies to support public revenues, but they did not prove their effectiveness. Unconventional funding, as the benchmark study confirmed did not affect of ordinary tax on the public budget during the study period
URI:	http://dspace.centre-univ-mila.dz/jspui/handle/123456789/1747
Appears in Collections:	Economic science

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