Tax Evasion and Its Role in Activating the Phenomenon of Parallel Economy in Algeria Econometric Study during the Period of(1990–2017)

Abstract

: Theaim of thisstudyis the assessment of the Relationship betweentaxevasion and the phenomenon of the paralleleconomy in the short-term and long-termbased on econometricstudy in Algeriaduring the periodfrom 1990 to 2017 through the use of AutoregressiveDistributed Time Gaps (ARDL) model. In conclusion, it is revealed that there is relationship between tax evasion and levels of the parallel economy in Algeria in the short and long term, since the parallel economy is a dependent variable and tax evasion is an independent variable