مدخل تحليلي لتأثير الضغط الضريبي الإجمالي على الاستثمار الأجنبي الوارد : دراسة حالة الجزائر للفترة 1990-2020

الملخص EN

This study aimed to highlight the impact of the total tax pressure in Algeria on the foreign investment inside the country during the period 1990 / 2020.

that the tax pressure in Algeria ranges between 1% and 9%, and therefore the development in the flow of inward foreign investment is subject to other factors, given the relative stability in tax pressure on the one hand and the fluctuating change in the flow of foreign investment on the other hand.

these factors need studies dealing with various aspects in order to understand the reason for this fluctuation in foreign investment entering Algeria.

the correlation coefficient between the two variables is close to zero, despite the appearance of the inverse relationship between them.