الريادة لاقتصاديات الأعمال
Volume 12, Numéro 1, Pages 543-561
2026-01-21

Tax Expenditures Policy In Algeria Between Effectiveness And Cost



Authors : Melikaoui Mouloud .

Abstract

This research aims to explore the effectiveness of tax expenditures in Algeria during the period 2000-2020 , in light of the cost incurred by the state through its voluntary relinquishment of a part of its tax revenue. This policy seeks to stimulate economic activities, particularly by encouraging domestic investment in priority economic programs and attracting foreign investment, in addition to achieving social, cultural, and environmental objectives. To achieve this objective, a descriptive-analytical approach was used by analyzing data on the size of tax expenditures in Algeria as percentage of tax revenue and the gross domestic product. The research concluded that the tax expenditures policy in Algeria are effective in encouraging investment, while it is sometimes used as a fraudulent tool for tax evasion..

Keywords

Tax Expenditures ; Tax Policy ; Effectiveness ; Cost ; Algeria

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