النظام الضريبي وأثره على التنمية الإقتصادية

Abstract

The tax is a monetary requirement that all citizens must pay, It's also the primary financier of the State's treasury, but on the other hand, those responsible always seek to escape and avoid paying it in various ways, whether legal or illegal. Algeria, like other developing countries, aims to achieve comprehensive economic development, but only by relying on fiscal policy, which is a pillar of development and is geared to national and foreign investments towards achieving economic and social goals. In doing so, our study aims to identify the impact of taxes on economic development, by examining the definition of tax, its types, its characteristics while addressing the concept of economic development and its impact on it.