An Attempt to Evaluate Tax Expenditure Policies in Algeria According to the Principles of Tax Governance

An Analytical Study

Abstract

This study aims to evaluate tax expenditure policies in Algeria from the perspective of
tax governance and to analyze the extent to which current policies adhere to the principles of
transparency, accountability, and efficiency. This analytical study relies on data and statistics
derived from governmental sources and international reports. Additionally, it seeks to identify
deficiencies and challenges facing these policies and provide recommendations for improvement.
The study has concluded that there are several shortcomings regarding the establishment of desired
objectives for tax expenditure policy, as well as a deficiency in the effective implementation of
principles set forth by the Organisation for Economic Co-operation and Development regarding tax
incentive policies.