Reading in the contents of the Algerian financial laws and their impact on the fiscal situation for period (2015-2016)

Abstract

This study examines the fiscal situation of Alegria, and that byshowing statistics on tax revenues and the goals have been achieved since the changes in finance act in 2015 and 2016. Accordingly, this study reviews financial laws and regulations stated since 2015 till 2017, also this study highlights the important changes in these regulations. Regarding the aims of public authorities to ease and facilitate taxation, especially the single fixed tax and also recheck the foundations and ratios of taxes and dues. Therefore, due to government policies to overcome negative impacts of oil price depreciation, the author provides this assessment and analytical study. This study denotes some statistics starting from tax-pressure and also compare achievements in the year of 2015 and 2016. This study found that tax system reform did not play any significant role to higher normal tax revenues, and also did not affect the structure of normal tax, which is explicitly dominated by indirect taxes. Therefore, tax incentives that incorporated in financial acts to stimulate investments did not provide any additional tax base (taxable income), this is because of the absence of regulation stability.