دور التحفيزات الجبائية في دعم المؤسسات الناشئة في الجزائر: دراسة حالة مؤسسة وصفتي الطبية

الملخص EN

The purpose of this study is to determine the role of fiscal incentives in supporting emerging enterprises, taking the Wasfati Foundation as a case study.

Considering emerging enterprises as a modern strategy to getrid of oil dependency through the use of tax incentives; so that it can achieve development goals, We use the descriptive and analytical approach.

The study concluded that the Algerian legislator gives importance to emerging enterprises by establishing egal and legislative frameworks represented in tax exemptions.

It also concluded that the role of these tax incentives directed at emerging enterprisesis to reduce the tax burden by preserving the liquidity of the enterprise.