كلية العلوم الإقتصادية، التجارية وعلوم التسيير

Lectures in the Corporate Taxation (Business Taxation) Module Intended for Third-Year Students — Monetary and Financial Economics Introduction: Taxation is essential for the State, given the substantial revenues it generates for the Public Treasury. Tax is one of the oldest and most important sources; its role has grown with the increase in public revenues, and the concept of tax has evolved alongside the changing concept of the State — from the minimal State (the guardian State), whose functions were limited to defence, security, and the administration of justice, to the interventionist State involved in economic life with the aim of achieving economic and social equilibrium. Consequently, taxation acquired a social and economic role in addition to its traditional financial role as the most important source of revenue, and taxes came to be used to address financial crises. Most countries share the principle of intervening in economic life through the levying and collection of taxes and duties in accordance with the applied tax policy; however, this intervention varies from one country to another, in line with the prevailing economic and social conditions in each country. The Algerian tax system has undergone several reforms amid global economic changes, which affected its effectiveness given its reliance on hydrocarbon revenues as the main source of revenue to cover public expenditure. In this context, Algeria has directed its main attention towards ordinary taxation through tax reforms and changes implemented from 1991 to the present day, with the aim, on the one hand, of broadening the tax base and generating additional financial resources, and on the other hand, of achieving social justice and eliminating social disparities. This handbook has been prepared to enable students to understand the corporate taxation (Business Taxation) module. Through its content, students will be able to grasp all the fundamental concepts of taxation and the main distinctions between tax and similar terms such as duties, royalties, and quasi-customs levies, etc. It also aims, on the one hand, to identify the most important tax assessment regimes under Algerian tax legislation, and on the other hand, to study the tax framework of the principal taxes and duties to which the corporation is subject, along with its obligations towards the tax administration authorities.