In Algeria, the most important sources of government revenue have been oil and gas royalties.
The current Algerian tax system consists of 2 regimes the real fixed regime. This distinction issued from the reform implemented in 2007 when the taxation was revised. The main incentive to review the taxes was that after the 2000s energy crisis, taxes became the main resource of national income. That is why the incentive to work on its effectivity and to optimize it appeared in government.
The fixed regime relies on the single fixed tax (the main change and innovation made by this reform) and the real regime consist of different taxes levied on taxpayer.
From the historical point of view the Algerian tax system seems to be inspired by its former coloniser- France. Actually as a whole system it looks to be the reproduction of the French base by implementing different modalities of taxation