The financial corruption in the Algerian economic environment between hindering development and the efficiency of the anti-corruption mechanisms under governance challenges: Case study of the tax administration

Authors

  • Guentri Amel University of Abbas Laghrour in Khenchela, Algeria
  • Loudjani Aziz University of Abbas Laghrour in Khenchela, Algeria

Keywords:

financial corruption, governance, economic environment, development, Algeria, combating mechanisms, taxes administration

Abstract

The financial corruption is one of the main obstacles of the economic development in Algeria, as it negatively affects the stability of the public companies. This corruption covers different aspects, including bribery, embezzlement, invoice inflation, and tax evasion. It wastes the public resources and hinders the sustainable development actions. In this regard, this study aims at analyzing the aspects of the financial corruption in the Algerian economic environment, and at evaluating the efficiency of the institutional and legislative anti-corruption mechanisms, with a focus on the sector of taxes. Moreover, the study aims at identifying the factors that hinder the implementation of the good governance and combating corruption. In so doing, the study uses a descriptive analytical method and relies on official and international reports and data to suggest realistic practical solutions.

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Published

2025-05-22

How to Cite

Guentri, A., & Loudjani, A. (2025). The financial corruption in the Algerian economic environment between hindering development and the efficiency of the anti-corruption mechanisms under governance challenges: Case study of the tax administration. International Journal of Economic Perspectives, 19(5), 2339–2348. Retrieved from http://ijeponline.org/index.php/journal/article/view/1055

Issue

Vol. 19 No. 5 (2025)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2025 Geuntri Amel, Loudjani Aziz

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