دور النظام الضريبي في تعزيز البصمة الثقافية

الملخص EN

Z1The interest of researchers, and international Organizations, has increased in the sustainable economy and the purple economy especially in recent years, as the latter is based on the need to use culture to contribute the dimensions of sustainable development, from here the importance of the cultural footprint in the economy being appeared, we discussed the role that the tax system plays in reinforcement the cultural footprint.

The results of the study show that the Algerian tax system could not positively influence the reinforcement of the cultural footprint, through the current legislation or through the tax priority collection that the tax system granted to some cultural sides without others.