BUDGETARY REFORM IN ALGERIA UNDER THE ORGANIC LAW NO. 18-15: TOWARDS A RESULTS-ORIENTED FINANCIAL GOVERNANCE

This paper examines the dynamics of budgetary reform in Algeria following the adoption of Organic Law No. 18-15 on Finance Laws, which represents a cornerstone in the modernization of public financial management. The study aims to analyze the transition from a resource-based budgeting system to a results-oriented framework, emphasizing efficiency, transparency, and accountability. Through a conceptual and analytical approach, the paper highlights how this reform seeks to enhance fiscal discipline, performance-based management, and the alignment of budgetary practices with international standards such as the OECD framework for performance budgeting. The findings suggest that while the organic law provides a robust legal foundation for reform, its effective implementation remains constrained by administrative inertia, institutional rigidity, and limited digital integration. The study concludes with policy recommendations for deepening fiscal governance through capacity building, digitalization, and performance evaluation mechanisms.