The development of the contribution of ordinary taxation to boosting public budget revenues in Algeria

Abstract

The aim of this research is to find out how taxation contributes to financing the state budget revenues and covering its expenditures, through a case study of Algeria and the Algerian tax system, which divides taxation into two parts: ordinary taxation and petroleum taxation, focusing on ordinary tax revenues, which are considered a major resource in the state budget and its role in covering state expenditures and achieving financial stability in Algeria within the framework of tax reforms.

     One of the most important findings of this research is that ordinary taxation plays a significant role in financing the state budget in Algeria. Relying on ordinary tax sources to finance the state budget is more secure than relying on oil revenues, which are subject to fluctuations in oil prices. Furthermore, the tax system contributes to achieving financial stability for the state and ensuring social justice for all its citizens. In addition, tax reforms can control the proportion of ordinary tax revenues by increasing them through the addition of new sources.