TAX STRUCTURE IN ALGERIA: A COMPARATIVE STUDY BETWEEN THE ECONOMIES RICH IN NATURAL RESOURCES AND DEVELOPED

Abstract

This article shows an assessment of the performance of the tax structure in Algeria, compared to that of
other economies in transition and developed. The objective of this comparison is to situate the Algerian
tax system in the light of similar and developed countries. Although these economies differ in their
economic and political structures, the results of this study show two main conclusions. First, the
absolute concordance of the representative fiscal structures of hydrocarbon-rich countries. Conversely,
this work is more reflective of the fact that the tax characteristics of annuitant economies are highly
heterogeneous relative to those observed in developed economies and those of the OECD. In sum, the
tax structures of resource-rich countries and developed countries are broadly in line with each other,
depending on the group to which they depend.