Please use this identifier to cite or link to this item:
https://dspace.univ-ouargla.dz/jspui/handle/123456789/36401
Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Ouarda FEKRACHE | - |
dc.contributor.author | Ahcen RAKI | - |
dc.date.accessioned | 2024-07-03T09:44:43Z | - |
dc.date.available | 2024-07-03T09:44:43Z | - |
dc.date.issued | 2024-07-01 | - |
dc.identifier.issn | 2602-5183 | - |
dc.identifier.uri | https://dspace.univ-ouargla.dz/jspui/handle/123456789/36401 | - |
dc.description | Journal of Quantitative Economics Studies | en_US |
dc.description.abstract | In this study, we analyze the impact of macroeconomic variables on direct tax revenues in Algeria, which are considered determinants of taxation, using data, we study empirically during the period 2004-2022.Each of the effects of six variables are GDP, public spending, unemployment rates, savings, investment and inflation rates using multiple regression rates method, Calculation of explanatory variables and dummy variable. In conclusion, the analysis confirmed in first model that the strongest correlation is between direct tax revenues and direct investments and unemployment rate, and there is a negative correlation between GDP and direct tax, this explains that the development in GDP is in sectors that do not produce direct tax base, which is the hydrocarbon sector, which means that Algeria is still in the stage of dependence on this sector. The study also found that taxes are influenced by economic factors to varying degrees | en_US |
dc.language.iso | fr | en_US |
dc.relation.ispartofseries | Number 10 /2024; | - |
dc.subject | Tax | en_US |
dc.subject | Determinants of Taxation | en_US |
dc.subject | Macroeconomic Variables | en_US |
dc.subject | Algeria | en_US |
dc.title | Determinants of Taxation in Algeria | en_US |
dc.title.alternative | An Econometric Study for the Period (2004-2022) | en_US |
dc.type | Article | en_US |
Appears in Collections: | Number 10 /2024 |
Files in This Item:
File | Description | Size | Format | |
---|---|---|---|---|
JQES1030F.pdf | 1,71 MB | Adobe PDF | View/Open |
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.