الامتيازات الضريبية كمصدر لتحفيز الاستثمار الأجنبي المباشر و توجيهه : دراسة حالة الجزائر

الملخص EN

I›ve had to change international trade rules and liberalization under the World Trade Organization a key role in opening a new era of foreign direct investment and give it the importance of markets was once within national borders time but now it has become integrated through international trade and global expansion of the activities of multinational companies also increased contrast role foreign direct investment in the global economy, however, has been focused in industrialized countries and also in developing countries that have democratic systems and systems of free markets apply, and is worth mentioning that all the prevailing phenomena indicate the existence of a strong integration between trade and foreign direct investment, not to mention the international pattern today and international actors New from international organizations and institutions, it took impose programs and economic policies must on developing countries to follow and the formulation of economic policy in the light of those programs and policies, so it is an urgent need to examine every step in the formulation of economic policy because it will draw the country's future later Among these policies, we find tax policy by making attractions more than other countries in order to attract the largest volume of foreign investments and this is what we are trying to answer it in this proposal, through knowledge of tax incentives and direct impact on foreign investment flows to Algeria and compare them with those in Tunisia, Morocco and draw conclusions.