recherches économiques
Volume 20, Numéro 2, Pages 166-185
2025-12-31
The Algerian Tax System Between The Logic Of Justice And The Logic Of Collection:an Analytical Study For The Period(2014-2021)
Authors : Benarbia Chiraz .
Abstract
This study examines the evolution of the Algerian tax system between 2014 and 2021 to assess the balance between the logic of justice and the logic of collection Using a descriptive and analytical approach, it relies on official data from the Ministry of Finance and Finance Laws of the period The results show that despite several reforms aimed at improving fairness, the Algerian tax system remains mainly oriented toward revenue collection. Direct taxes, particularly the corporate profit tax (IBS) and the global income tax (IRG), have shown limited performance and a narrow base, while indirect taxes, especially the value-added tax (VAT), dominate total revenues This structure strengthens fiscal stability but weakens tax equity The study concludes that a comprehensive reform is needed to enhance fairness, expand the formal tax base, and achieve a better balance between efficiency and justice
Keywords
Algerian Tax System ; Tax Justice ; Tax Collection ; Efficiency ; Equity
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