دور التحفيزات الضريبية في دعم المؤسسات الصغيرة و المتوسطة في الجزائر خلال الفترة 2001-2016

الملخص EN

this research paper tries to show the role that such fiscal reforms played in supporting the sector of SMEs.

Also, it sheds the light upon the privileges and fiscal subsidies that this sector.

This occurred in the period stretching from order 03/11 in 2001, and 06-08 order, ending up with the law 16-09 in 2016 concerning investment promotion.

this study concluded that the extension of the policy tax benefits issued to the SMEs, as part of the reform is not the essential element for developing this sector but there are other variables that contribute to the development economic