دور الجباية البترولية في تحقيق التنمية المستدامة صندوق ضبط الموارد في الجزائر كنمودج

Abstract

We have various types of taxes were and are still the main supplier to the economies of most modern countries, including newly industrialized in the path of growth being the source of financing for the state treasury, in order to cover the overhead. The growing interest and taxes, especially those related to the hydrocarbon sector to the desire of the royal wealth countries to increase revenue through the enactment of legislation and laws aimed at attracting foreign companies to invest in those countries. This concern resulted in depletion of underground riches Langer in a decrease in the value of reserves, in the absence of optimum utilization of such proceeds and failure to ensure the right of future generations of that wealth, which brought him the idea of sustainable development, in addition to its efforts in preserving the environment. Hence, it was necessary to find a way for optimal utilization of these resources which is embodied in the oil funds around the world, and will be the focus of our study on the case of Algeria and reached in the exploitation of petroleum revenue collection in achieving sustainable development.