واقع الحوكمة الجبائية لسياسة الإنفاق الجبائي في الجزائر

This Research examines tax expenditure as One of the main Tax Policies Tools used By Governments to stimulate some Priority Activities, in addition to the Role of Tax Governance in Rationalizing the Use of this Policy, and to Achieve Transparency and Accountability on the Tax Expenditure Size, and the Mechanisms for its monitoring and implementation. The study is based on the Model of the Organization of Economic Cooperation and Development in Tax Expenditure Governance and Management, and the Reality of this Governance in Algeria.