مجلة دراسات جبائية
Volume 14, Numéro 2, Pages 25-43
2025-12-25

The Impact Of The New Stamp Duty Scale On Smes In The Wholesale Agri-food Trade Sector In Algeria



Authors : Ait Medjber Toufik .

Abstract

The reform of stamp duty on cash payments in Algeria aims to reduce the informal economy and increase fiscal transparency. Implemented since January 2025, it particularly affects SMEs in the wholesale agri-food sector. The study analyzes its economic effects, business reactions, and obstacles to abandoning cash in a sector that is still largely informal.

Keywords

SMEs ; stamp duty tax ; wholesale agri-food sector

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