أثر التحفيزات الجبائية على الاستثمارات الوطنية في الجزائر : دراسة قياسية 1995-2017

الملخص EN

The aim of this stady is to address the fiscal stimulus policy and to demonstrate its impact on national investment.

This is based of the ARDL model for estimating the relationship between tax incentives and investment at the national level.

Taxation plays an important role in influencing On investment as the increase in taxes leads to the reduction of investment, and therefore the use of taxes as a tool to encourage and direct investment by granting privileges and incentives of tax cuts and exemptions In general, despite the implementation of these measures, the results remained very modest compared to the expected results, as indicated by the results of the investments made and granted by the various bodies concerned