Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/36359
Title: | An Attempt to Evaluate Tax Expenditure Policies in Algeria According to the Principles of Tax Governance |
Other Titles: | An Analytical Study |
Authors: | عبد الحليم صالحي عبد القادر قطيب |
Keywords: | Tax Policies Tax Expenditures Tax Governance Economic Diversification |
Issue Date: | 1-Jul-2024 |
Series/Report no.: | Number 10 /2024; |
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 |
Description: | Journal of Quantitative Economics Studies |
URI: | https://dspace.univ-ouargla.dz/jspui/handle/123456789/36359 |
ISSN: | 2602-5183 |
Appears in Collections: | Number 10 /2024 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
JQES1011.pdf | 1,88 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.