أثر الجباية العادية على الاستدامة المالية في الجزائر- دراسة قياسية للفترة 2000-2022

Abstract

This study aims to measure the impact of the regular levies on fiscal sustainability in Algeria during the period (2000-2022) to determine the ability of the state to achieve fiscal sustainability depending on the revenues of the regular levies. The indicator of the ratio of public debt to GDP was chosen as a criterion for measuring fiscal sustainability, using the co-integration approach using Eviews 12.0 software.

       The study concluded that there is a co-complementarity between regular revenue collection and fiscal sustainability in Algeria, and that there is a negative impact of regular revenue collection on the public debt-to-GDP ratio indicator in Algeria, which indicates the achievement of fiscal sustainability through regular revenue collection, although it is a relatively weak effect.

Keywords: regular levy, financial sustainability, Public debt, joint integration approach.