قياس المرونة الشاملة للنظام الجبائي الجزائري للفترة (1993-2014) باستخدام نموذج تصحيح الخطأ ECM

Abstract

We have use in this study a technic of Error Correction Model (ECM) to estimate the tax buoyancy of the various types of taxes in the tax system of Algeria during the 22 years through 1993 till 2014. We have noticed that the tax buoyancy was a little less than one for each of the non hydrocarbon revenue and the customs duties, while it was more than one for each of taxes on goods and services and taxes on income and profits.