دور آليات السياسة الجبائية في توسيع الاستثمار الصناعي –الجزائر– : دراسة حالة شركة "فاب" لإنتاج تغذية الأنعام الموسعة بالوكالة الوطنية لتطوير الاستثمار شباك ولاية الشلف

الملخص EN

This research paper aims to highlight the importance of industrial investment in the Algerian economy, through its contribution to the gross domestic product As well as in absorbing the labor force by providing permanent and temporary jobs, in addition to its contribution to the promotion of foreign trade outside the hydrocarbon sector, by reducing imports of industrial products as well as providing exports from them, this study also highlights the role played by the fiscal policy mechanism represented in the incentives granted to develop investment in the industrial sector in influencing the investment decision.

Through our study, we concluded that granting tax incentives remains associated with activating supervision during the phases of the investment project, and that it does not remain the only one in the development of industrial investment, but rather is considered as one of the contributing elements in providing the appropriate climate for the development of productive investments.