Digital Economy Taxation In Algeria

Abstract

he rapid expansion of the digital economy is reshaping global trade and value creation, challenging taxation systems designed for traditional markets. This study explores how Algeria can adapt its fiscal framework to digital transformations through a theoretical and interpretative approach. It analyzes international efforts— especially the OECD’s Pillar One and Pillar Two frameworks—and compares them with Algeria’s fiscal and institutional realities. The findings reveal structural gaps in Algeria’s current tax system and suggest reform strategies toward a national model of digital taxation that promotes fairness, boosts revenues, and enhances the country’s integration into the global digital economy.