الإصلاحات الضريبية و إشكالية جذب و تشجيع الاستثمار الأجنبي المباشر في الجزائر

الملخص EN

This study addressed the problem of the efficacy of tax reforms in attracting and encouraging foreign direct investment in Algeria, by examining the reality of tax reforms in Algeria, both in terms of the reasons that called for them, or the goals that they sought to achieve, while presenting the most important results, in addition to clarifying The theoretical framework for foreign direct investment in terms of its definition, importance and objectives, and mentioned the most important qualifications and conditions for its promotion in Algeria, in addition to highlighting the most important efforts made by the Algerian state that would provide the appropriate conditions for attracting and promoting foreign direct investment within it, from fiscal incentives, and establishing agencies, enacting laws related to the promotion and development of investment, and signing a number of international agreements in this regard, Finally, this study touched on the reality of foreign direct investment in Algeria and its evaluation, by revealing the most important difficulties and obstacles that prevent its recruitment and promotion, and offering some suggestions that would contribute to overcoming these obstacles.