مساهمة التسيير الجبائي في تعزيز تنافسية المؤسسات الاقتصادية : دراسة ميدانية بولاية البليدة

الملخص EN

The purpose of this study is to find out the extent of the contribution of tax planning and its various tools, represented by tax choice and fiscal incentives, of Blida province in enhancing the competitiveness in the economic institution, through a field study.

For this purpose, the questionnaire was adopted as a tool for sample of study community whose size was 25 out of 35 individuals.

Through this study, it was concluded that tax planning is practiced differently in the sample institution, and all of its tools affect the competitiveness of economic institutions.