دور السياسة الضريبية في تحقيق التنويع الاقتصادي في الجزائر

Résumé: This study addressed the theme of this dissertation which is the ability of the Algerian tax policy in achieving the economic diversification. The fluctuations of oil prices in the international market force Algeria to give great importance to the diversification of the national economy outside the hydrocarbons sector. Various aspects were discussed related to economic diversification and its importance to the oil economies with a review of some international experiences in the field of economic diversification in addition to the most important sections of tax system reform in Algeria, as well as the assessment of the development of tax policy performance in Algeria during the period (1992-2016). The study analysed the situation of economic diversification and its trends in Algeria through based on the tax policy, by focusing on assessing the reflection of tax policy on the diversification of economy in Algeria, relying on an analysis of the most important tax policy measures that were implemented within the framework of achieving economic diversification in Algeria and tracing its reflection on the achieved levels of diversification. This research was also supported by measuring the impact of some taxes on economic diversification. Finally, the study discussed the most important challenges of tax policy in Algeria and the mechanisms to activate its role, in order to contribute to the economic diversification in Algeria

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