مساهمة الإصلاحات الجبائية في تحسين مردودية النظام الضريبي الجزائري

Abstract

This study examines the extent to which tax reforms contributed to improving the profitability of the Algerian tax system during the period (1992-2019). The descriptive approach, and The analytical approach was applied on the analysis of statistical data through the use of a set of indicators to assess the financial profitability of the Algerian tax system.The results of the current study showed positive growth rates in the financial outcome of ordinary taxation since the beginning of the tax reform, which contributed to raising its share of public revenues as well as the share of direct taxes to a total ordinary taxation that gradually increased to reach 45% in 2019. However, the ordinary taxation did not reach the required levels that cover the state’s public expenditures, as we find that it is unable to cover even the management expenses, and its share in the GDP is lowand estimated at an average of 15.89%.Despite the decrease in the share of oil taxation from public revenues starting from 2012, the tax reforms did not succeed in achieving the goal of replacing oil taxation with ordinary taxation. The results showed that the characteristics of the current tax system do not support achieving high levels of tax revenues due to its lack of important elements such as efficiency, Stability, simplicity, flexibility, low efficiency of tax administration, the problem of exacerbation of collection residuals in the absence of effective strategies for their collection, weakness of tax control procedures, large number of tax exemptions in exchange for weak domestic and foreign investments, domestic and international tax avoidance, the expansion of the shadow economy phenomenon, the spread of tax corruption and lower tax awareness.Finally, the study recommended the necessity to continue and deepen tax reforms in order to address the problems and imbalances that the Algerian tax system still suffers from today. On this basis, a set of measures was proposed that would contribute to improving the profitability of the Algerian tax system.