أثر التنافسية الجبائية المشروعة في جذب الإستثمار الأجنبي المباشر : دراسة حالة الجزائر

الملخص EN

In light of the changes taking place at the level of the global economy, and in a new system known as globalization, most countries seek to attract the largest possible amount of financial flows, especially foreign investments, using a number of means, the most important of which is taxation due to its impact on the investor's decision on the one hand, as well as its importance in On the other hand, he is attracted to her.

however, the once of an international legal framework that frames and regulates collection, especially after the emergence and spread of some phenomena, such as fiscal fraud, fiscal evasion, and fiscal competitiveness with both its harmful fiscal competitiveness and harmless fiscal competitiveness.

especially for what the latter is doing to the national economy, especially in attracting foreign direct investment.