دور الحوافز الجبائية في التشجيع على الاستثمار السياحي في الجزائر

الملخص EN

The present study focused on the very important issue that deals about the way how Algerian State's incentives have worked since it has begun implementing its new strategy by promulgating the Law 03-01.

Are included in this strategy, tourism development, tourist expansion areas, and the use of beaches for tourism.

After an analysis of the different potentialities of the sector, the study led to recommendation that the tourism sector should receive more attention from decision-makers.

And one of the main levers that may be used to achieve the targeted objectives is present in the area of taxes through incentive measures.

keywords: Development of Algerian tourism sector; investment in tourism; tax incentives; national plans; territorial planning.