Estimating The Tax Buoyancy Of Non-hydrocarbon Direct And Non-hydrocarbon Indirect For Algeria During 1993-2011

Résumé: We have use in this study a technic of Error Correction Model (ECM) to estimate the tax buoyancy of the non-hydrocarbon direct tax and the non-hydrocarbon indirect tax in the tax system of Algeria during the 19 years through 1993 till 2011. The Non-hydrocarbon taxes characterized by stability, especially that the hydrocarbon tax revenue often exposed to shocks reflected raised a negative impact on the development process. Which is evident by the decline witnessed in oil prices and its consequences on the economies of countries like Algeria- based heavily on hydrocarbon tax revenue. Results of the study show that the tax buoyancy estimated of non-hydrocarbon direct taxes for a period of study was flexible, that is, an increase in the non-hydrocarbon gross domestic product by 1% lead in the long run to an increase of 1.43% in the non-hydrocarbon direct taxes; while the tax buoyancy estimated of non-hydrocarbon direct taxes for a period of study was flexible few, that is, an increase in the non-hydrocarbon GDP by 1% resulting in long-term increase is less than 0.93% in total non-hydrocarbon indirect taxes

Publié dans la revue: المـجــــلــــة العـــلمـــيـــة المـسـتـقـبــــل الاقــتــصــــــادي