هيكل الضرائب والنمو الاقتصادي خارج المحروقات: دراسة حالة الجزائر ()3
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Abstract
The goal of this study is to evaluate tax composition in Algeria, suggests the impact of different
components of tax revenue (direct and indirect tax revenue, as percentage of total tax revenue) on non-
hydrocarbons economy an empirical study using a Generalized Method of Moment model the period 1992-
2015.
The direct taxes are significant and positively impact on economic growth, while indirect taxes
parameter are a negative sign and influence on non-hydrocarbons economy, though insignificant. Results
obtained from our study exhibit that value-added tax is more sensible to economic and socio-political
variables.
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