مکانة الجبایة العادیة فی تمویل المیزانیة العامة للدولة فی الجزائر

The fluctuations in the prices of fuels have negatively impacted the profitability of petroleum collection,which contributed to the decline in public revenues of the state, this prompted the state to resort to a severalreforms on the tax system, most notably the 1992 reform, by entering amendments and new strategies to makereforms more effective and effective, as well as to increase the profitability of regular collection in order not tofocus on petroleum collection as the first source of revenue.where the state must take into account the role of regular collection by reviewing its tax policy, thusachieving the process of replacing the petroleum collection by the regular collection.