An Attempt to Evaluate Tax Expenditure Policies in Algeria According to the Principles of Tax Governance

Abstract

This study aims to evaluate tax expenditure policies in Algeria from the perspective of tax governance and to analyze the extent to which current policies adhere to the principles of transparency, accountability, and efficiency. This analytical study relies on data and statistics derived from governmental sources and international reports. Additionally, it seeks to identify deficiencies and challenges facing these policies and provide recommendations for improvement. The study has concluded that there are several shortcomings regarding the establishment of desired objectives for tax expenditure policy, as well as a deficiency in the effective implementation of principles set forth by the Organisation for Economic Co-operation and Development regarding tax incentive policies