التحفيزات الجبائية في الصناعات التقليدية و الحرفية في الجزائر و دورها التنموي في خلق مناصب الشغل

الملخص EN

Handicrafts form an integral part of tourist experience, they represent local traditions and indigenous populations, also a valuable souvenir.

Many countries benefit from handicrafts as a part of the cultural tourism dominated by archaeological and heritage sites, since they provide communities with a source of income and jobs opportunities, such benefit varies though from a country to another.

For Algeria, the handicraft sector is performing at a level far below its potential as a tourism product, This research paper aims to study the subject of traditional and artisanal industries in Algeria, Small and micro-enterprises to which they belong and how the policy of tax incentives applied to their development contributes.