النظام القانوني للجباية البترولية في الجزائر

The legal system for the collection of petroleum in Algeria

الملخص

This study aims to present the legal system of petroleum taxes In Algeria, since the first commercial discovery of oil in 1953, the effective date of desert petroleum law down to the current period known as reforms period after the issuance of law 05-07 amended and completed by order 10-06.

Each time, changes were applied relative to prevailing conditions which committed the Algerian legislator to adapt with each situation using total and partial amendments.