جباية المؤسسات الأجنبية غير المستقرة بصورة دائمة في الجزائر : دراسة حالة

الملخص EN

This study aims to demonstrate the importance of the Algerian legislator's adoption of an appropriate incentive strategy for foreign investment by adopting an effective tax policy that conforms with international norms, in order to enhance the confidence of the foreign investor and increase the volume of foreign investments, and also to clarify the legislator's classification of foreign institutions according to their type of residence, to the institutions that carry out their activities on a permanent basis in Algeria, and those that operate on a temporary basis, and to show the legal and regulatory framework for the taxation of foreign enterprises not permanently residing in Algeria.

The study concluded that the Algerian tax system is part of the factors that constitute the appropriate investment climate, and is considered as one of the main determinants of investment decisions, the Algerian tax system is characterized by the instability of its laws, which negatively affects the attraction of foreign investors, and the occurrence of some abuses and mistakes by foreign taxpayers.

The two companies under study committed themselves to respect all obligations and tax declarations imposed on them in Algerian legislation.