مجلة الإقتصاد الجديد
Volume 17, Numéro 1, Pages 13-26
2026-01-01
Assessment Of The Impact Of Tax Evasion On The Algerian National Economy: An Analytical Study With Reference To The Case Of The Wilaya Of Tamanrasset (2010-2022)
Authors : Bouchikhi Ahmed . Bouchentouf Moulay Mostapha .
Abstract
This study aimed to assess the impact of the phenomenon of tax evasion on the Algerian national economy during the period 2010-2022, with an analytical reference to the case of the Wilaya of Tamanrasset. It stemmed from the importance of taxes as a primary source of funding and the challenge posed by evasion, which undermines their role. The study reviewed the concepts of evasion and its causes (legislative, administrative, political, psychological, economic) and methods of practice (accounting, physical, legal), as well as its negative effects (financial, economic, social). The study relied on national quantitative data (2010-2022) regarding revenues, the size of the informal economy, and estimated evasion, and local data for the Wilaya of Tamanrasset (2012-2021) on the results of tax investigations. The national results showed a large and increasing volume of tax evasion and very high percentages compared to revenues, while the Tamanrasset data reflected local control efforts in detecting a portion of the violations.
Keywords
Tax Evasion, Tax Revenues, Informal Economy, Combating Tax Evasion
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