Evaluating the Effectiveness of the Algerian Tax System and Its Challenges

This research paper aims to assess the effectiveness of the Algerian tax system by analyzing its development, performance, and structure following the reforms adopted by Algeria since 1992, in light of the transformations witnessed in the international and domestic arenas. Despite these reforms, the Algerian tax system still faces a series of challenges and imbalances that hinder achieving the desired effectiveness. Therefore, appropriate measures must be taken to address these challenges with the aim of enhancing the system's ability to better adapt to changes in the global economy. A descriptive-analytical approach was adopted to achieve the objectives of this study .