التحليل الضريبي ودوره التنمية الإقتصادية

Abstract

This study aims to know the extent to which tax collection contributes to economic development, and various theoretical concepts of tax collection and economic development have been presented, highlighting how tax collection contributes to economic development. Tax collection of various direct and indirect taxes and fees during the time period (2010-2021), and field results showed that the tax sector witnessed structural changes in its system and facilities, which reflected positively on the level of tax collection during the study period, except for the recent years that were affected by the economic and health crisis. For the country, the tax collection of the state of Mostaganem is not insignificant in terms of its contribution to local and economic development, by allocating distributive quotas to the various municipalities and the state and the Solidarity and Guarantee Fund for local groups - which in itself contribute to the implementation and raising of the level of economic