La Revue des Sciences Commerciales
Volume 25, Numéro 1, Pages 92-113
2026-06-22
Authors : Fassa Binafou . Zidat Rafika .
The motivation for this study is to evaluate the effectiveness of the tax reforms undertaken in recent decades by the Algerian authorities to diversify the tax base and reduce the share of budgeted oil revenues. To this end, we performed an econometric estimation, using a non-linear autoregressive distributed lag (NARDL) approach, of the asymmetric relationship between real public expenditures, real oil revenues, and real non-oil revenues. Using annual data from 1970 to 2022, our research highlights the existence of a non-linear relationship between Algerian real public expenditures and our main variables. Our results show that a positive shock to real oil revenues has a positive and significant impact on real public expenditures, while a negative shock has a positive but not significant impact. Based on our estimation results, we formulate several recommendations for public policy.
Asymmetric ; Oil revenues ; Public spending ; NARDL model ; Algeria
تومي بلال
.
تومي محمد
.
ص 511-526.
مختاري عادل
.
بن البار امحمد
.
ص 18-38.
Boulila Hadjer
.
Benbouziane Mohamed
.
Benbekhti Seyf Eddine
.
pages 134-145.
Mokhtari Adel
.
Benelbar M'hamed
.
ص 313-334.
Dahmani Mohamed Driouche
.
Hamrit Abdelatif
.
pages 27-58.