أثر الإصلاح الضريبي في الجزائر و انعكاساته على المؤسسة الإقتصادية

Abstract

The purpose of the tax reform adopted by Algeria in the beginning of the nineties was to give back to the Algerian economy equilibre due to its move from planned economy to a market economy, in addition to the imbalance, which took place in public resources because of reduce petrol prices, which make the state pay more attention to the fiscal ordinary in order to cover its expenses. We dealt with this subject through four chapters, in the first one we gave an overview about the old Algerian tax system and the reform that was adopted in 1992, while in the second chapter we studied economic enterprise concerning its concepts, types and the method of its fiscal management, then we review in the third chapter the different taxes Imposed on the enterprise mentioning its advantages and disadvantages. In the practical part we applied our research study in the Algerian company of waters of the region of Constantine. This study had conclude that the adaptation of the enterprise with the requirements of the global market imposes on the institution to ameliorate its fiscals , which is considered as an obstacle behind raising to enterprise profitability consequently it should give more Importance to its fiscal management in order to prevent it from tax risk. From that we can conclude that despite the numerous reforms undertaken by the State in the field of direct and indirect taxes, but the tax system is still unable to achieve the desired objectives and having several deficiencies that must be corrected in the future.