التكامل الاقتصادي

Estimating The Optimal Tax Burden Rate Outside The Hydrocarbon Sector In Algeria During The Period (1993–2023)

Auteurs : Loucif Faycel . Afif Abdelhamid . Osmani Mokhtar .

Résumé

Abstract: In this study, we examine the optimal tax burden rate outside the hydrocarbon sector in Algeria during the period (1993 to 2023), focusing on its impact on economic growth. Using the Scully model, the research identifies an ideal tax burden rate of 29.91% outside the hydrocarbons sector, which would enhance GDP by 14.58% and increase mandatory deductions by 21.73%. The results suggest that while public spending is crucial for growth, tax reforms, such as reducing exemptions and combating tax evasion, could improve revenue without raising tax rates. The study highlights the need for a balanced tax policy to support economic development while maintaining fiscal sustainability.

Mots clés

Optimal tax burden, economic growth, Scully model, tax reform, Algeria, public spending, Tax Revenues.