Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/29485
Title: Tax Evasion and Its Role in Activating the Phenomenon of Parallel Economy in Algeria Econometric
Other Titles: Study during the Period of (1990 – 2017)
Authors: عادل سلطاني
عبد الغني دادن
Keywords: tax system
tax evasion
parallel economy
model (ARDL)
Issue Date: 1-Jun-2022
Series/Report no.: Number 16 June 2022/ V 9 N 1;
Abstract: The aim of this study is the assessment of the Relationship between tax evasion and the phenomenon of the parallel economy in the short-term and long-term based on econometric study in Algeria during the period from 1990 to 2017 through the use of Autoregressive Distributed Time Gaps (ARDL) model. In conclusion, it is revealed that there is relationship between tax evasion and levels of the parallel economy in Algeria in the short and long term, since the parallel economy is a dependent variable and tax evasion is an independent variable
Description: Algerian Review of Economic Development
URI: https://dspace.univ-ouargla.dz/jspui/handle/123456789/29485
ISSN: 2392-5302
Appears in Collections:Number 16 June 2022/ V 9 N 1

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