The Role of Tax Reforms in Financing the Public Treasury in Algeria

Abstract

The state relies on its national wealth, represented by its economic resources and other factors of production, to generate a recurring income called national income. Taxation is the deduction from individuals' incomes, which is considered one of the most important sources of revenue in modern societies. This is known as taxation. The tax system plays a role in providing the necessary financial revenues for the public treasury through the diversity of the state's resources, represented by regular resources, including taxes, fees, and fees. This is in addition to the effective contribution of petroleum taxation, which is the most important source of funding for the state treasury. We have seen that the Algerian tax system has witnessed significant development in the resources it provides to the state treasury, compared to previous years, especially before 1992. However, the development has witnessed fluctuations in revenues over the years, due to several factors, most notably fraud and tax evasion, despite the implementation of numerous tax reforms.