دور سياسة الجذب الضريبي في تشجيع الاستثمار مع الإشارة لتجربة الجزائر و المغرب

الملخص EN

The Importance of defining and delaminating the effect of tax policy attraction is noticed on encouraging invest met in Algeria, because this country insert many reforms and laws which aims on promoting the investment.

This study includes three important chapters, the first chapter aims at giving some definitions which have a relation with tax policy attraction; however, the second chapter includes a comparison study between tax concessions given from both Algeria and morocco; The third chapter is about the evaluating to the effect of tax policy attraction on the local and foreign investment in Algeria and morocco.

This study ends to a result, that tax concessions is not effective in attracting the foreign investor, and What matters investor is the climate encourage investment.

and the bureaucratic and transparent.