摘要
Given the insufficiency of financial resources,all countries,particularly developing countries,must seek an adequate financial package to ensure economic growth and financing for their development.Faced with a steady decline in oil and gas revenues since 2014,Algeria has adopted a set of measures aimed at diversify-ing its economy so as to reduce its dependence on hydrocarbons,by undertaking budgetary and tax reform to support this new economic vision.These efforts have been consolidated by the establishment of an information exchange system and an international tax cooperation mechanism.Indeed,Algeria’s accession to the Belt and Road Initiative Tax Administration Cooperation Mechanism(BRITACOM)in 2019 and the Global Forum on Transparency and Exchange of Information for Tax Purposes in 2021,testifies to its desire for international cooperation for better mobilization of tax resources.
