الحوافز الجبائية في التشريع الجزائري و دورها في ترقية الاستثمار خارج المحروقات بولايات الجنوب : ولاية أدرار نموذجا

الملخص EN

This article aims to identify the various tax incentives approved by the Algerian legislature in various legal texts, especially in investment and tax laws and annual financial and supplementary laws for investors in general and investors residing in cities of the deep South.

The study aims to upgrade and promote investment and encourage the creation of small and medium enterprises in various sectors and activities outside the hydrocarbon sector.

For the extent of the contribution or non-contribution of these tax incentives in upgraded and enhanced investment in the town of Adrar, and the obstacles to achieving these fiscal incentives to the goals and aspirations that were supposed to be achieved in the field of investment outside the hydrocarbon sector