دور السياسة الضريبية في تشجيع الاستثمار الأجنبي المباشر في الجزائر خلال الفترة (2010-2019)‎

الملخص EN

This study is aiming to highlight the foreign investment and the tax policy in Algeria by making a relation between them, specially that the Algerian government wasn't well aware of the foreign investment, there fore it was mandatory to review the tax policy which is considered as one of the key factor in controlling the investors and prevent any gaps, as well as encouraging countries to invest.

We have concluded that the taxing policy has several means that controls creating a good investing environment, such as tax rate, Tax exemptionand tax stimulus