The impact of tax revenues on the general budget in Algeria during the period 2018-2024

Authors

  • Ahcene RAKI Management Science, Faculty of Economic, commerce and Management Sciences/ Skikda University, Algeria , raki.ahcene@yahoo.fr
  • Samir AMMARI Management Science, Faculty of Economic, commerce and Management Sciences/ Skikda University, Algeria, s.ammari@univ-skikda.dz
  • Lyes BOUDJAADA Management Science, Faculty of Economic, commerce and Management Sciences/ Skikda University, Algeria, l.boudjaada@univ-skikda.dz
  • Mohamed Salah FERROUM Management Science, Faculty of Economic, commerce and Management Sciences/ Skikda University, Algeria, ms.ferroum@univ-skikda.dz

Keywords:

Tax collection, Regular Collection, General Budget, Tax Revenues, Public Spending

Abstract

This study aimed to clarify the role of tax collection revenues in supporting the general budget of Algeria during the period 2018-2024, as it witnessed a continuation and an increase in the deficit for the study years, and the descriptive and analytical approach was relied on to reach results that reflect the phenomenon under study, the study concluded the importance of the role played by tax collection in supporting the general budget during the study years, as it shows the persistent and worsening deficit and the inability of oil collection to provide all revenues to the budget, especially at times of low oil prices in international markets.

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References

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Published

16-11-2025

How to Cite

RAKI, A., AMMARI, S., BOUDJAADA, L., & FERROUM, M. S. (2025). The impact of tax revenues on the general budget in Algeria during the period 2018-2024. The International Tax Journal, 52(6), 3599–3607. Retrieved from https://internationaltaxjournal.online/index.php/itj/article/view/350

Issue

Vol. 52 No. 6 (2025)

Section

Online Access

License

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