The role of fiscal reforms and measures in enhancing tax revenue in Algeria

Authors

Keywords:

Tax system, taxes, tax administration, fiscal measures, tax collection

Abstract

This study aims to highlight the importance of fiscal reforms and measures and their contributions to enhancing and developing tax revenue in Algeria. It does so by presenting the key actions and measures implemented by the government in recent years, particularly in 2023 and 2024, and examining the impact of these reforms on national tax revenue. The study concludes that the Algerian tax system has undergone several modern reforms since 2021, which collectively aim to preserve taxpayers' purchasing power, improve the business climate, and stimulate investment. These reforms have had a positive impact on national tax revenue, which has seen significant and considerable growth.

References

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General Directorate of Taxes. (2023). Informational Bulletin of the General Directorate of Taxes. Algeria: Ministry of Finance.

Hayoula, I., & Abdat, M. (2023). Evaluation of the Algerian tax system performance. Management and Economics Research Journal, 05(02), 02.

Mehrazi, M. (2012). Economics of Public Finance. Algeria: University Publications Office.

Ministry of Finance. (2024). General Directorate of Taxes. Algeria. Retrieved from https://www.mfdgi.gov.dz/

Mohamed Tayfour, I. (2024). Challenges of Tax Reform Between Achieving Tax Fairness and Tax Collection in Algeria for the Period 2012-2022. Journal of Economics and Finance, 10(02), 145.

Osman, S., & Al-Ashrawi, Sh. (2002). Tax Systems. Alexandria, Egypt: Al-Ishaa Al-Fanni Library and Printing.

Tyson, E., & Margaret, A. (2024). Taxes For Dummies. Canada: John Wiley and Sons.

Published

2025-02-18

How to Cite

Soufyane, B. (2025). The role of fiscal reforms and measures in enhancing tax revenue in Algeria. International Journal of Economic Perspectives, 19(2), 556–570. Retrieved from https://ijeponline.org/index.php/journal/article/view/886

Issue

Vol. 19 No. 2 (2025)

Section

Peer Review Articles
Copyright & Licensing

Copyright (c) 2025 Benkedidah Soufyane

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