دور الحوافز الضريبية في جذب الاستثمار الأجنبي المباشر : قراءة في قانون الاستثمار 22-18-2022

الملخص EN

This study aims to highlight the importance of tax incentives that came in the investment law No.

18-22 dated July 24, 2022, approved by the Algerian government, seeks to attract more foreign investment to Algeria.

despite its economic, energy and geographical advantages, it is the least attractive country for foreign investment in its African and foreign surroundings, with the aim of putting an end to this weakness in the country.

the performance of the Algerian economy in the matter of investment attractiveness, the new investment law tried to answer the concerns and questions of those wishing to access and invest in the Algerian economy, as the new investment law included incentive systems for investors.