Tax privileges and quasi-tax privileges for the cultural and tourism sectors as an entry point to encourage investment in cultural tourism in Algeria: an analytical study

الملخص EN

The aim of this research is to clarify the contribution of tax privileges and quasi-tax privileges, such as reductions and exemptions granted to the cultural sector, aimed at promoting this sector and encouraging investment in cultural tourism.

This includes examining the various details of the amendments that have affected the tax law and studying their effectiveness in developing and encouraging tourism investment.

One of the findings of the research is that the state of cultural tourism in Algeria is an integral part of tourism as a whole, despite the cultural qualifications it possesses and the incentives granted for investment in the cultural sector, such as tax privileges and quasi-tax privileges.