The role of collection in financing the public treasury and its impact on the public budget and the national economy

  • Nacira Yahaoui University of Boumerdas
Keywords: Tax, general budget, Algerian economy


The treasury is the state’s fund, and it is responsible for financing all the state’s expenditures. That is why it always searches for different sources to provide considered and sufficient revenues. Among the treasury’s important revenues are fiscal resources.
The tax administration imposes taxes and fees on all activities, people and institutions whose proceeds go back to the treasury, as it is a tax in the first place and also contributes to directing economic activity, that is, controlling economic activity on the one hand and encouraging economic agents to increase investment on the other hand.
If we notice the Algerian tax system, we will find that its revenues from taxes and fees have evolved, and this is with the tax reforms that Algeria has adopted. This is why the tax system's outcome has evolved, especially now, as we study the extent of its contribution and its comparison with other tax resources in financing the state’s treasury and its effectiveness in covering state expenditures. We will address the definition of the treasury and the tasks entrusted to it as well as the various sources of its financing and we will analyze the role of the tax system in providing revenue for the treasury and its impact on the national economy


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How to Cite
Yahaoui, N. (2011). The role of collection in financing the public treasury and its impact on the public budget and the national economy. Dirassat Journal Economic Issue, 2(1), 217-254.