دور الإنفاق الجبائي في تطور القطاع الخاص : دراسة حالة الجزائر خلال الفترة 1999–2014

الملخص EN

Based on the important role played by the private sector in moving of the development process, the Algerian state worked to support the growth and the development of this sector, by reducing the investment costs.

Since the taxes constitute an important part of the investment costs, the investment and the taxes laws contained several incentives fiscal in favor of encouraging the private sector to invest and expand.

The aim of this paper is to clarify the effectiveness of taxes policy to support the growth and development of the private sector in Algeria during the period 1999-2014.