ولهي, بوعلام2018-10-162018-10-1620091112-8984http://dspace.univ-msila.dz:8080//xmlui/handle/123456789/5936This study focuses on the problem of rational use to upgrade the usability of the petroleum taxes efficiency in order to achieve sustainable development in Algeria, through the following points: 1-Conceptual framework for petroleum taxes. (Components - bases) 2-The financial significance of petroleum taxes. 3-The rational exploitation of petroleum taxes to upgrade its efficiency and usability. 4- The current and future challenges.Article