أثر السياسة الضريبية على تشجيع الإستثمار في المؤسسات المصغرة في الجزائر

الملخص EN

In thisstudy, weaim to clarify the impact of taxpolicy on investment encouraging in smalle nterprises in Algeria Using the Auto Regressive Distributed Lag models (ARDL) methodology during the time period (2001-2016(We concluded that tax policy plays a main role in encouraging investment in small enterprises.

Wher ethereis a positive relation ship between tax stimulus and investment in smalle nterprises in Algeria, so this result agreed with the economic theory.