The development of financial legislation in Algeria

Abstract

         The study of The development of financial legislation in Algeria, revolves around tracing the interest of the Algerian legislator in organizing financial laws, starting from the first years of independence, through the various constitutions and legal texts that contributed to framing the field, especially Law No. 84-17 relating to financial laws, Then came the issuance of Organic Law N° 18-15 on finance laws, which represented a qualitative shift in the framework of public finances in the country, based on a multi-year budget and programs linked to objectives that allow for the evaluation and monitoring of performance.

    The objective of this study is to examine the evolution of legal rules governing the financial sector in Algeria, and to identify the various circumstances that contributed to their formulation.

    This research results in an induction and understanding of the significant influence of political, economic, and even international conditions on the formulation and formulation of legal texts regulating state finances.