نظرة شاملة على مستجدات النظام الضريبي في ظل الأزمة النفطية و مقارنتها بما نتج عن الإصلاحات الضريبية السابقة لتشجيع الاستثمار

الملخص EN

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Varying degree of the impact of tax reform from period to period, where the state is usually resorted to reform either to stimulate a particular sector or activity or in order to address some of the crises and balance the state budget.

Among the reforms, we find those aimed at attracting and encouraging investment, whether in the form of expansion of activity or new investment.

Through this paper we will try to highlight the extended efficacy of the tax reform policy in creating an attractive environment for investment and expansion activity by comparing the resulting wast reforms lasted from independence until the year 2016-2020 for the development of investment by analyzing the statistics submitted by the National Agency for Investment Development of years 2002-2016 in addition to compare the success of earlier reforms in private sector development.