Journal of Quantitative Economics Studies

The Effect of Sanitary and Phytosanitary Measures on Algerian Dates Exports

هشام بحري — 2024-12-31

This article aims to study the impact of sanitary and phytosanitary measures on Algerian
dates exports during the period 2013-2022 by using the gravity model of trade. We find that the
sanitary and phytosanitary measures applied by the importing countries have a positive impact on
Algerian dates exports, and the geographical and cultural factors, represented by distance from the
importing countries, common borders, and common official language, have a positive impact on
Algerian dates exports, while historical factors such as the colonial relationship had a negative
impact. The results show that there is a positive impact of sanitary and phytosanitary measures on
Algerian dates exports to developed countries, but without statistical significance, while their
impact was positive and statistically significant on Algerian dates exports to developing countries.
These results indicate that Algerian dates exports meet the safety conditions required by developed
or developing countries, which has contributed to increasing dates exports to them. Then, these
measures do not constitute an obstacle to the entry of Algerian dates exports to global markets, but
rather are a motivating factor for Algerian exporters to increase the exports of dates in light of
their ability to comply with the safety requirements of importing countries.

The Impact of Climate Change on Food Security in Algeria

محمد طير — 2024-12-31

This study aims to try to shed light on diagnosing the reality of climate change and food
security in Algeria. This climate change has become one of the most prominent problems facing
decision-makers in the Algerian government, especially as its effects have become evident on
water resources and food that relies on it for growth.Our study found that Algeria is increasingly
facing, every year, severe climate phenomena that gradually increase its fragility, which negatively
led to lower agricultural crops and nutritional quality due to drought, heat waves and floods. This
made it unable to achieve food security for its population, as well as increased pests and plant
diseases. This is what the country witnessed in 2023, registering a decline in different crops
compared to previous years.

The Determinants of Real Wages in the Algerian Economic Sector During the Period (1980-2020)

إيمان بوعزة عبيد — 2025-12-07

This reseach aims to study and analyse the relationship between real wages in the
economic sector and their macroeconomic determinants in Algeria during the period (1980-
2020) with an attempt to develop a standard model using an autoregressive model with
distributed lag periods ARDL. The study concluded with the result result that there is a
significant positive effect in the long run the gross domestic product, oil prices and inflation rate
affect real wages in the Algerian economic sector . The study also showed a significant negative
impact of both total productivity in the economic sector and the the unemployment rate on real
wages in in the economic sector.

The Impact of the Activity of the Traditional Industry and Crafts Sector on Employment in Algeria

محمد رواحنه — 2024-12-31

This study aims to clarify the importance of the traditional industries and crafts sector
during the period 2000-2022, and the areas of its activities through the contribution made by the
latter in support of development at the economic, social and environmental levels, in addition to
determining the direction of the relationship between both employment in the traditional industry
as a dependent variable, and industry activities. The traditional and the letter as an independent
variable using the least squares method, and adopting the eviews program in the standard study of
the relationship between the two variables. This research paper found that there is a positive effect
between the two variables, meaning that any increase in the volume of activities is offset by an
increase in the operating variable, which is consistent with the theory. Economic, as the interest in
the activities of this sector through various training formats and programs and accompanying the
craftsmen in all stages related to their projects, taking into account those studies and research
related to its development, and that this support directed to them in establishing or developing their
projects will lead to raising the level of employment and increasing the incomes of individuals,
which is What serves the future of this sector.

Examining the Relationship Between Algeria's Exports and Imports' Integration Status During the Period of 1980 2021

محمد مكاوي — 2024-12-31

This study aims to verify the integration relationship between Algerian exports and imports
for the period from 1980 to 2021, using the joint integration method.
Each of the concepts, types of exports and imports are dealt with. The relationship between them, and
based on Bounds Test slowing to distinguish the long-term relationship and Analysis of short-term
exports' dynamic behaviour and adjustment in the short term to maintain long-term balance.
We have found that exports and imports have a long-term complementary relationship, and there is an
unilateral relationship between exports and imports in the short term, which suggests that fluctuations
or changes in exports have an impact on imports, and vice versa.

The African Free Trade Area and its Impact on the Volume of Intra-Regional Trade in light of Trade Openness to African Markets

السايح صقر — 2024-12-31

This study aims to use the gravity model to analyze the trade exchange between Africa
and Algeria, and the potential role that African Free Trade Area countries could play in upgrading
Algeria's exports and increasing its opportunities to penetrate African markets and fully open up to
the continent. The study period spans from 2010 to 2022, encompassing 51 countries. Algeria's
participation in the African Free Trade Area represents a significant opportunity to increase its
intra-regional trade and openness to African markets, granting access to a market of over 1.3 billion
people and a GDP exceeding 3 trillion dollars. Through our study, we provide an overview of the
economic and trade performance of the African continent and the African Free Trade Area, as well
as the efforts of the state to penetrate these markets. We also analyze Algeria's trade exchanges
with countries in the region. Additionally, we delve into the gravity model, both theoretically and
practically, to elucidate the impact of study variables on trade flows between Algeria and the
region. The study concludes that there is a positive impact of variables such as the GDP of regional
countries, trade agreements, population, and maritime accessibility on trade flows. However, there
is a negative impact of Algeria's GDP and distance on intra-regional trade between Algeria and
other African countries.

Programming Models by Objectives and their Role in Improving Bank Loan Acceptance Decisions

رياض الدين صالحي — 2024-12-31

This study aims to explore one of the newer mathematical programming paradigms,
known as objective programming. This model complements linear programming by considering the
different goals that decision makers seek to achieve, despite their variety and different units of
measurement. The study will highlight the main linear models such as Standard Objective
Programming and Lexical Objective Programming, in addition to the Weighted Objective
Programming model).
The role of this model in the financial field will be clarified by improving the selection of loans
from banks to maximize returns. The case of the Bank of Agriculture and Rural Development
(BADR) in Boudouaou will be analyzed using the LONGO19 software. Results indicated loans in
all models. Show the effectiveness of this approach

The Impact of Using Electronic Disclosure Systems XBRL in Improving the Performance of the Stock Market

محمد الهاشمي حجاج — 2024-12-31

the purpose of this study is to demonstrate the impact of using electronic disclosure
systems in improving the performance of the stock market, and this is by focusing on the electronic
disclosure system market, relying on stock market data during the period before using the system
from April 2018 to September 2020, and the second period after using the system from October
2020 to the end of March 2023, and using a t-test for differences between two samples. The results
showed a significant effect after using Disclosure system on the performance of the Qatar Stock
Exchange.

A Statistical Study of the Relationship Between Corruption and Economic Growth in a Sample of Arab Countries

يوسف حوشين — 2024-12-31

This research paper aims to study the relationship between corruption and economic
growth in a sample of Arab countries, relying on some appropriate statistical methods such as
graphical shapes, principal components analysis method, and hierarchical classification, and with
the help of the statistical analysis program SPSS. The study showed that there is a strong inverse
relationship between the levels of growth achieved and the levels of corruption and crime. The
Arab countries that are least corrupt and have weak crime levels are the most developed countries,
while the countries in which corruption and crime are widespread at high levels are the least
developed countries. It was also shown that there is a strong correlation between the corruption
index and the crime index, and this confirms the existence of a relationship between administrative
corruption (governmental) and people’s corruption (crime). The Arab countries under study were
also classified into three (3) groups. The first group includes the countries (6 countries): UAE,
Qatar, Bahrain, Saudi Arabia, Oman, and Kuwait. These are countries that have high levels in the
per capita output index, and in return, they have low levels in the corruption and crime indicators.
The second group includes countries (6): Algeria, Egypt, Lebanon, Morocco, Tunisia, and Jordan.
These are countries with average levels in all indicators (per capita output, corruption, crime). The
third group includes countries (6): Iraq, Sudan, Somalia, Libya, Syria, and Yemen. These are
countries that have low levels in the per capita output index, and in return, they have high levels in
the corruption and crime indicators.
Keywords: Corruption; Crime; Economic Growth; Statistical Analysis; Arab Countries

A Statistical Study of the Relationship Between Corruption and Economic Growth in a Sample of Arab Countries

يوسف حوشين — 2025-12-31

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

عبد الحليم صالحي — 2024-12-31

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.

Modernizing Tax Administration

أحمد الصالح سباع — 2024-12-31

This study aimed to assess the effectiveness of modern tax administration as a
mechanism to support tax supervision in reducing illicit tax practices in Algeria. The study results
demonstrated a positive and effective impact of e-governance in enhancing the supervisory role of
tax administration. Furthermore, the study emphasized the necessity of updating tax administration
to make it a role model across various sectors. The implementation of the e-government project is
considered a crucial step in achieving transparency and consolidating governance

Digitization of Fiscal Management as a Mechanism for Activating Fiscal Investigation and Diagnosis of Fiscal Danger

عز الدين عوان — 2024-12-31

Digitization is one of the most important recent transformations that cannot be ignored,
especially in view of the wave of major developments that it has created at the level of departments
in general and fiscal management in particular.
This study aims to learn about the role of the digitization of fiscal administration in activating
the fiscal investigation as a mechanism for diagnosing fiscal danger within the framework of the
modernization of fiscal administration. Through this study, we have addressed various theoretical
aspects of the study's variables. (digitization of fiscal administration, fiscal investigation, fiscal
danger) As well as assessing the process of forensic investigation into the diagnosis of forbidden
hazards before and after digitization of the tax centre in Gulf as a model
The study came up with a series of results, the most important of which was that the fiscal
administration digitized its systems through the adoption of electronic information systems
embodied in your pocket systems and your contribution. The digitization of fiscal management
facilitated the fiscal investigation process by streamlining the process of obtaining information

The Efficiency of Accounting Investigation as a Control Mechanism in Detecting Tax Evasion - A Case Study in the Tax Center of the State of Djelfa

جميلة ربيحي — 2024-12-31

The aim of this study is to highlight the efficiency of accounting investigations in
detecting tax evasion operations that the taxpayer may carry out in order to escape paying his tax
dues. For this reason, we decided first to provide an overview of the concept of tax evasion as a
purely behavioral phenomenon by defining it and determining the reasons for resorting to such.
These behaviors, in addition to introducing the accounting investigation process as a control
measure, and in order to link the two variables of the study, we relied on studying a tax file that
was programmed for the investigation process at the tax center in the state of Djelfa.
Finally, let us summarize the basic conclusion that the investigation process has proven its
effectiveness in revealing illegal practices through which the taxpayer aims to avoid fulfilling his
tax obligations, and that the deterrent measures that result from the control process (tax fines) are
considered a warning to taxpayers against repeating these behaviors in the future.

The Reality of Negative Tax Management Practices in the Institution

يونس مهيري — 2024-12-31

Through this study, we aim to Detecting the reality of fraudulent behaviors of the tax
manager through negative practices in the Algerian business environment, and the purpose of its
practice. In order to achieve the objectives of this study, an applied study was conducted on
BIOPHARM and SAIDAL companies listed on the Algerian Stock Exchange and active in the
pharmaceutical industry from 2015 to 2021, Relying on financial reports using the effective tax
rates and tax book differences in the measurement process.
After analysing the results and testing the hypothesis, the study revealed the existence of
negative behaviours practiced by the tax manager in both BIOPHARM during the years 2018,
2019, 2020 and SAIDAL during the years 2017, 2018, 2019. Through the results of the tax
differences index and the effective tax rate, and as an example of this tax evasion with the motive
of reducing the tax base for self-gains or for the benefit of shareholders in order to maximize the
value of the company, the study recommended reducing the tax burden on taxpayers and
controlling the fiscal costs of each activity.

The Effect of Earnings Management Practice Using Optional Receivables on the Tax Profit of Algerian Insurance Companies

محمد السعيد أوبيرة — 2024-12-31

This study aims to examine the impact of earnings management practice using optional
receivables on tax profit through a sample of insurance companies in Algeria for the period 2016 -
2020. The empirical study relied on a simple linear regression model.
The study reached many results, the most important of which is that insurance companies
practice earnings management in a way that reduces the declared profit due to the fact that most of
their optional receivables were negative values, and these companies practice managing profits
according to real operations. Furthermore, the results demonstrate that these optional receivables
affect the tax profit to a small extent, and that when these companies reduce profits, their goal is
not to affect the tax profit, but rather they practice smoothing practices income in anticipation of its
fluctuations over the years. This practice is motivated by the inherent characteristics of their
operations, involving long-term services and substantial commitments related to insurance
contracts.
Keywords: Earnings Management; Optional Receivables; Tax Profit; Accounting Profit; Insurance
Companies

The Extent of Compatibility of Risk Management Systems in Algerian Economic Institutions with the Enterprise Risk Management Framework Integration with Strategy and Performance COSO 2017

مريم بدادرة — 2024-12-31

The study aimed to determine the extent of compatibility of risk management systems in
Algerian economic Enterprises with the ERM Framework - Integration with Strategy and
Performance COSO 2017, by conducting a field study on the availability of the components of this
framework in a group of economic enterprise. The study included the opinions of 120 workers in
these enterprises. In this study, the descriptive and analytical approach was used, and the statistical
package SPSS program was used to analyze the data, relying on appropriate analytical tools,
including one sample test, to test the hypotheses. The study reached a number of results, the most
prominent of which is that the ERM in Algerian economic enterprises has the same components as
COSO ERM 2017, but to varying degrees, especially with regard to governance, culture, risk
appetite, reliance on clear strategies to deal with risks, and the extent of reliance on internal
auditing and appropriate disclosure in Ensuring the effectiveness of risk management processes.
The study also presented some recommendations, the most important of which are ensuring
compliance and giving auditing and reviewing a prominent role in risk management processes and
the necessity of paying attention to the human element.

An Analytical Study of the Application of Algerian Auditing Standards in the Algerian Accounting Environment

عمر الهلة — 2024-12-31

The study aims to shed light on the implementation of Algerian auditing standards
related to the first edition in the Algerian accounting environment from the perspective of
practitioners. A descriptive and anatical approach was adopted to assess the level of adoption of
various standards in a sample of practitioners. To achieve this goal, a questionnaire containing the
four standards of the first edition of Algerian auditing standards was designed and distriduted to 34
practitioners (accounting experts. Accountants. Certified accountants) in the year 2023. The
collected data were analyzed using a set of statistical indicators with the assistance of the SPSS
statistical package one of the most important findings was that all Algerian auditing standards for
the first edition are applied from the perspective of practitioners in the state of ouargla. The study
also indicates that the mentioned standards are not differentially applied based on the professional
level of the practitioner.

Evaluation of the Level of Quality of Health Services in the Public Health Institutions of El Oued State

محمد الهادي ضيف الله — 2024-12-31

The subject of evaluating the quality of health services and health services is important,
especially with the multiplication of epidemics, epidemics, diseases and their misfortunes, as well
as accidents of all kinds, and with the aim of preserving, survival and development on the one
hand, and standing up to health services and their development on the one hand, it is necessary to
develop strategies and indicators that work continuously to measure this quality.The quality of
service in the health sector is a very important element because it is related to the human psyche,
and the service being very sensitive, therefore, it must receive caution, great importance, and
continuous guidance. Therefore, we conducted a study to assess the level of quality of health
services in the public health sector in the state of El Oued in Algeria from the point of view of the
medical staff, and we came out with results linked to quality indicators. And its dimensions using
statistical and analytical methods to collect data in order to reach realistic results, and we found that
the medical staff finds that the services provided are somewhat acceptable, but they are of low
quality compared to the private sector and abroad, given that the Algerian public sector provides
free services that do not have any will to stimulate the producing agency.

The Impact of Strategic Intelligence on the Competitive Performance of Insurance Companies from the Perspective of Top Management A Field Study at the General Directorate of the Algerian Insurance Company SAA

سلسبيل بن منصور — 2024-12-31

This study aims to identify the impact of the strategic intelligence of top management at
the General Directorate of SAA Insurance Company on its competitive performance. To achieve
the objectives of the study, we relied on the descriptive analytical approach by distributing 30
questionnaires on a sample of top management at the General Directorate of SAA Insurance
Company, and they were processed using the SPSS program. The study showed that the perception
of top management in the General Directorate of strategic intelligence is average, and the level of
competitive performance of the company is high. However, the study concluded that there is no
relationship between the strategic intelligence of top management at SAA Insurance Company and
competitive performance. The study recommended the need to rely on the dimensions of strategic
intelligence (foresight, systems thinking, motivation) and strengthen them in decision-making,
strategy determination, and adaptation to rapid market changes.

The Relationship of Creative Leadership with the Effectiveness of Knowledge Building Processes in the Algerian Youth Leaders Union Club in Batna

إيمان مقداد — 2024-12-31

The purpose of thisstudywas to examine the impact and relationship of creative
leadership and its dimensions (problemsensitivity and decision-making, perseverance, creativity
motivation, innovative knowledge) on the effectiveness of knowledge-building processes
(socialization, embodiment, combination, internalization) in the Algerian Youth Leaders Union
Club. The sample consisted of 89 university students from the universities of Batna El Hadj
Lakhdar and Mustapha Ben Boulaid who are members of the Algerian Youth Leaders Union Club.
To achieve the objectives of the study, the descriptive analytical method was used, and the
questionnaire was employed as a tool for data collection. The Statistical Package for the Social
Sciences (SPSS) was utilized for result analysis and hypothesis testing.
The study found that there is a high level of practice of creative leadership and knowledge-building
processes in the Algerian Youth Leaders Union Club. Moreover, there is a positive direct
relationship at the significance level of 0.01 between creative leadership and the effectiveness of
knowledge-building processes, with the strongest relationship being between the dimension of
innovative knowledge and the socialization process, indicated by an r value of 0.712, which
represents a strong positive correlation at the alpha significance level of 0.05. Additionally, it was
found that there is a positive impact of the creativity motivation and innovative knowledge
dimensions on the effectiveness of knowledge-building processes, while there is no impact of the
problem sensitivity and perseverance dimensions on knowledge-building processes in the Algerian
Youth Leaders Union Club.

The Role of Re-Engineering Administrative Processes in Achieving Creative Performance

هناء محجوبي — 2024-12-31

The aime of this study is to examine how business process reengineering may improve
Sonelgaz creative performance in Ouargla. Our study used a descriptive methodology and a
questionnaire to gather data. The staff members of the study's target institution received fifty
questionnaires. SPSS software was used to examine the data along with a number of statistical
tools and techniques. The study came to many important conclusions:
•Sonelgaz wants to successfully execute reengineering by utilizing the most recent, cutting-edge
techniques that adapt to changes.
•In Ouargla, Sonelgaz staff exhibit a high degree of creative performance.
•The staff at the institution under investigation is quite skilled and knowledgeable.
•At Sonelgaz in Ouargla, there is a moderate but substantial association between creative
performance and administrative process reengineering.
•The research revealed statistically significant disparities in educational attainment but no
statistically significant differences in personal characteristics (gender, age, job level, and years of
experience).

The Effect of Performance Appraisal Practices in Enhancing Emotional Loyalty

إبراهيم قعيد — 2024-12-31

This study aimed to find out the effect of performance evaluation practices and its
dimensions - constructing the criteria used, methods of measuring performance, discussing results,
corrective actions - on emotional loyalty. We sought to find out this among professors of the
Faculty of Economics at Hama Lakhdar University in El Oued in Algeria, and in order to address
the problem. In the research, we used the descriptive analytical method based on a case study of the
institution under study, and we used the questionnaire as a tool for collecting data, so that in the
end we obtained a sample of 55 professors, and we used statistical measures in processing the data
through the statistical program SPSS, and in the end we reached several results, the most important
of which is the lack of an environment Suitable for formulating methods for measuring
performance, the lack or absence of human resources management offices in charge of the
performance evaluation process, and the presence of a weak impact of performance evaluation
practices on emotional loyalty. The study recommended providing an appropriate environment for
the performance evaluation process, and providing human resources management offices
specialized in the evaluation process.

The Interactive Relationship Existing Between Entrepreneurial Culture and the Entrepreneurial Spirit Among Algerian University Students

محمد زبير — 2025-12-07

This study aims to determine the nature of the interactive relationship existing between
entrepreneurial culture and the entrepreneurial spirit among students of the Master’s 2, Department
of Management Sciences, at the University of Khemis Miliana. This study was applied to a sample
of 181 individuals, using the descriptive analytical approach and statistical tools to analyze and
process the main study item, which is the questionnaire.
The study achieved a set of results, the most important of which is the existence of a high level
of entrepreneurial culture and entrepreneurial spirit among the study sample members, and the
existence of an interactive relationship (impact and influence) between entrepreneurial culture and
entrepreneurial spirit. However, the degree of influence of entrepreneurial culture on the
entrepreneurial spirit is greater than the degree of influence of the entrepreneurial spirit on
entrepreneurial culture.
University; Entrepreneurship; Entrepreneurial Culture; Entrepreneurial
Spirit

The Impact of Fintech on Financial Inclusion in North Africa

Brahim SELKA — 2024-12-31

Our study analyze the influence of Fintech on financial inclusion in nations located in
North Africa (Algeria, Tunisia, and Morocco) between 2004 and 2022. Employing the Method of
Moments Quantile Regression (MM-QR) framework, we analyze the relationship between Fintech
adoption (proxied by ATMs per 100,000 adults) and financial inclusion (represented by branches
of commercial banks for every 100,000 adults), incorporating control variables like fixed telephone
subscriptions and primary school enrollment. The results of our study indicate a clear and
statistically significant positive correlation between Fintech and financial inclusion. The coefficient
for Fintech exhibits a decreasing trend across quantiles, in areas where there is little availability to
conventional banking services. Additionally, fixed telephone subscriptions display a significant
impact on financial inclusion in middle quantiles and remains insignificant for all other quantile.
Conversely, primary school enrollment demonstrates a positive and increasing association across
all levels of quantiles, highlighting its crucial role in fostering financial literacy and inclusion.

Sources of Funding Startups in Algeria

Khedidja ATTIA — 2024-12-31

This study aims to shed light on startup funding sources in Algeria. To achieve the
study's objective, we employed a descriptive-analytical approach in presenting the general legal
and regulatory framework for startups in Algeria and the most significant financial and tax
privileges that the Algerian government has dedicated to the growth and progress of this sector. We
analyzed the possible sources that startup owners can use to finance their companies at all stages of
growth. These sources are primarily based on various types of investment capital, including venture
capital, angel investment, and collective investment. Additionally, we discussed the organization of
national and international competitions in partnership with several sectors. Algerian startups also
have opportunities to participate in international competitions and programs that help them obtain
financial support.
Keywords: Finance; Startups; Venture Capital; Programs; Competitions; Loans

Factors Influencing Economic Growth in Algeria

Karima HABIB — 2024-12-31

This study examines the factors of economic growth in Algeria, and highlights the
impact of Private Credit, government spending, and trade openness on the Algerian economy. The
research aims to analyze and estimate the impact of the mentioned factors on the economic growth
in Algeria using the ARDL model. Annual data were collected for the period from [1980] to
[2022], and analyzed using the ARDL model to estimate the relationship between private credit,
government spending, trade openness, and economic growth. The results indicate that the negative
impact of credit provided to the private sector on economic growth due to the failure of the
Algerian banking system to support the private sector, while the increase in liquid liabilities
indicates the inefficiency of channeling financial resources and the reluctance of banks to provide
loans. While government spending negatively affects economic growth despite increased spending,
finally, the opening of trade promotes growth but makes the Algerian economy hostage to
fluctuations in oil prices. Based on these results, it is recommended to strengthening the economic
environment: improving laws for property rights and anti-corruption, promoting investment in
education and information technology, developing banks and financial infrastructure to promote
financial inclusion and enhance confidence in the banking system.

Forecasting Financial Markets Indicators

Fatah LEGOUGUI — 2024-12-31

This study aims to estimate the Dubai Financial Market index during the time period
from 03 January 2022 to 31 January 2024 in order to predict the future values of the index, as the
method of random time series conditional on the Heteroskedasticity of error variations was used.
The results of the study showed that the index is predictable in the short term, and the best model
that can represent observations is the model ARIMA (1,1,1) – GARCH (1,1).

The Impact of Social Responsibility on Improving Human Resource Performance

Boubaker REZIGAT — 2025-12-07

This study aims to identify the impact of social responsibility on improving the
performance of human resources in Algerian economic companies, considering that the human
resource is considered the most important element towards which the company must fulfill its
social responsibility. A questionnaire was prepared to address the issue of the study, which is the
extent of the commitment of the studied company to its social responsibility towards its employees,
namely training, industrial security, provision of material conditions and their relationship with
worker performance, 90 questionnaires were distributed to the workers of Hodna M'sila Company.
80 questionnaires were returned for analysis, and through the results obtained, it was found that
Hodna M'sila Company is working to create appropriate conditions and comfortable conditions for
its employees, in order to improve the level of performance, and all these measures remain within
the limits and possibilities of the company's financial and human resources.

Determinants of Taxation in Algeria

Ouarda FEKRACHE — 2024-12-31

In this study, we analyze the impact of macroeconomic variables on direct tax revenues
in Algeria, which are considered determinants of taxation, using data, we study empirically during
the period 2004-2022.Each of the effects of six variables are GDP, public spending, unemployment
rates, savings, investment and inflation rates using multiple regression rates method, Calculation of
explanatory variables and dummy variable. In conclusion, the analysis confirmed in first model that
the strongest correlation is between direct tax revenues and direct investments and unemployment
rate, and there is a negative correlation between GDP and direct tax, this explains that the
development in GDP is in sectors that do not produce direct tax base, which is the hydrocarbon
sector, which means that Algeria is still in the stage of dependence on this sector. The study also
found that taxes are influenced by economic factors to varying degrees.
In this study, we analyze the impact of macroeconomic variables on direct tax revenues
in Algeria, which are considered determinants of taxation, using data, we study empirically during
the period 2004-2022.Each of the effects of six variables are GDP, public spending, unemployment
rates, savings, investment and inflation rates using multiple regression rates method, Calculation of
explanatory variables and dummy variable. In conclusion, the analysis confirmed in first model that
the strongest correlation is between direct tax revenues and direct investments and unemployment
rate, and there is a negative correlation between GDP and direct tax, this explains that the
development in GDP is in sectors that do not produce direct tax base, which is the hydrocarbon
sector, which means that Algeria is still in the stage of dependence on this sector. The study also
found that taxes are influenced by economic factors to varying degrees.
Keywords: Tax; Determinants of Taxation; Macroeconomic Variables; Algeria