التحفيز الجبائي كآلية لدعم الاستثمار في القطاع الفلاحي-الجزائر: دراسة حالة المستثمرة الفلاحية بن دريس جمال الشلف

الملخص EN

This research paper aims to highlight the position of the agricultural sector in the Algerian economy, both in terms of its contribution to the gross domestic product, as well as its role in absorbing labor by providing permanent and temporary jobs, in addition to its importance in promoting foreign trade outside the hydrocarbon sector by reducing food imports.as well as encouraging exports in order to reduce the food gap while providing the food needs of citizens.

this research paper also dealt with a review of the most important fiscal incentives granted to encourage the agricultural sector in Algeria, whether in the public system or the differential system through the bodies created by the state analysis tool of the theoretical aspect.

we also used the inductive approach in the practical aspect by studying the agricultural investor, ben Driss Jamal, in Sobha Boukadir, in the state of Chlef, by highlighting the tax amounts that the investor benefited from in the form of tax exemptions, whether during the project completion stage or after examining the entry into exploitation.