سياسة التحفيز الجبائي كآلية لترقية الاستثمار في الجزائر

الملخص EN

This study aims to identify the policy of fiscal stimulus and its objectives in attracting and promoting investments, as well as to address the various fiscal privileges and to determine the conditions of effectiveness and factors affecting the latter and the role of these incentives in the promotion of investment.

and finally the mechanisms approved for fiscal stimulus in Algeria.

the study concluded that attracting investment and benefiting from its advantages will not be done simply and easily, there are considerations and procedures that need to be taken into consideration, the effective fiscal stimulus policy is one of the most important methods of attracting and promoting investment.