فعالية الحوافز الضريبية في تطوير الاستثمار : حالة الجزائر خلال الفترة 2010-2018

الملخص EN

In this study, we will try to determine the effectiveness of tax incentives in the development of investment through disussing the nature of these incentives adopted by the public authorities during the previous years, which consisted mainly of temporary tax exemptions and reductions.

Then we will stand on the development of investement in Algeria, as we will try to evaluate the tax system in general basing on a set of indicators that enable us to judge the effectiveness of tax incentives in making this system more suitable for doing business.