مجلة المنهل الاقتصادي
Volume 8, Numéro 2, Pages 1386-1399
2025-12-20
Digital Economy Taxation In Algeria: A Theoretical–interpretative Analysis Of Digital Activity Taxes And Contemporary Challenges
Authors : Guezzoun Mohammed Larbi . Mayou Abdellah .
Abstract
he rapid expansion of the digital economy is reshaping global trade and value creation, challenging taxation systems designed for traditional markets. This study explores how Algeria can adapt its fiscal framework to digital transformations through a theoretical and interpretative approach. It analyzes international efforts—especially the OECD’s Pillar One and Pillar Two frameworks—and compares them with Algeria’s fiscal and institutional realities. The findings reveal structural gaps in Algeria’s current tax system and suggest reform strategies toward a national model of digital taxation that promotes fairness, boosts revenues, and enhances the country’s integration into the global digital economy.
Keywords
digital economy ; digital services tax (DST) ; tax reform ; Algeria ; OECD
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