دور التحفيز الجبائي في دعم و تشجيع المقاولاتية في التشريع الجزائري

الملخص EN

The present research work aims at revealing the interest that the Algerian legislator has offered to entrepreneurial thinking, in the light of comparative legislations.

For this, it has placed several mechanisms to encourage and support it, especially among young people because of their intense human energy of rich potential and creative thinking.

Since taxation is one of the most important obstacles to the entrepreneurial spirit among project holders, the Algerian legislator has adopted a fiscal policy based on precise norms likely to encourage investment on the one hand and to guide entrepreneurs in the realization of their projects on the other hand.

Through this study, we will try to address the fiscal policy adopted by the Algerian legislator to support and encourage entrepreneurial thinking