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| dc.contributor.author | Benatek Hanane | |
| dc.contributor.author | Hadjmaoui Toufik | |
| dc.date.accessioned | 2019-06-30T14:00:58Z | |
| dc.date.available | 2019-06-30T14:00:58Z | |
| dc.date.issued | 2018-01-31 | |
| dc.identifier.uri | http://e-biblio.univ-mosta.dz/handle/123456789/11307 | |
| dc.description.abstract | Abstract: The purpose of the present study is determine the principal determinants of taxes Capacity, then measure the tax effort of Algeria ; by employing time-series econometric techniques over the period 1981-2014. The Results indicate that tax effort index is relatively stable about number one (1), that is the case in which the tax actual revenue equal potential tax revenue (Potentiel) which indicates that Algeria can not collect more tax revenue in the current economic situation ملخص: الهدف من هذه الدراسة هو تحديد أهم المحددات الرئيسية للقدرة الجبائية، و من ثم قياس الجهد الجبائي للجزائر، باستخدام سلاسل زمنية للفترة الممتدة من 1981-2014. تشير النتائج المتحصل عليها أن مؤشر الجهد الجبائي كان مستقر نسبيا في حدود الواحد، و هي الحالة التي تكون فيها الإيرادات الجبائية الفعلية مساوية للإيرادات الجبائية المقدرة (المحتملة)، مما يدل على أن الجزائر لا يمكنها تحصيل إيرادات ضريبية أكثر في ظل الوضعية الاقتصادية الراهنة. | en_US |
| dc.language.iso | other | en_US |
| dc.relation.ispartofseries | ;vol.8/2 | |
| dc.subject | Key words: Tax capacity, Tax effort, Tax revenue. الكلمات المفتاحية: القدرة الجبائية، الجهد الجبائي، الايرادات الجبائية. | en_US |
| dc.title | Tax Capacity And Tax Effort Of Algeria From 1981 To 2014 | en_US |
| dc.type | Article | en_US |
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الإستراتيجية و التنمية [261]
Strategy and Development Review is an international, double-blind peer-reviewed, Bi-annual and free of charge, open-access journal published by the Faculty of Economic, Commercial Studies and Management Sciences- Abdelhamid ibn badis University – Mostaganem, Algeria. The journal focuses on the following topics: Economics; Management; Finance and Accounting. It provides an academic platform for professionals and researchers to contribute innovative work in the field. The journal carries original and full-length articles that reflect the latest research and developments in practical aspects of Economics, society and human behaviors. The journal is published in both print and online versions. The online version is free access and download. All papers around the world are very welcome in our International Journal. Manuscripts can be sent at any time for the tow issues (January and July) and cover the following relevant domains and topic of interest: Economics, Econometrics and Finance; Economics and Econometrics; Finance; Business, Management and Accounting; Accounting; Business and International Management; Marketing; Strategy and Management; Tourism, Leisure and Hospitality Management; Industrial relations; Islamic Economy.