المؤسسات المسيرة للحوافز الجبائية للمؤسسات الصغيرة والمتوسطة بالجزائر

الملخص EN

This study aims to know the institutions that manage the tax incentives for small and medium enterprises in Algeria, and we relied in this study on the descriptive analytical method.

the study concluded that fiscal stimulus has several tools that it uses to perform its role appropriately.

the Algerian government has worked to support small and medium enterprises by providing them to several government agencies that play an active role in the development of small and medium enterprises.