الإعفاء الضريبي كأحد آليات تشجيع الاستثمارالمحلي : ولاية بسكرة نموذجا

الملخص EN

Algeria has sought to expand the localinvestment by putting them to the legal framework and institutional aims to be involved in supporting the economic development and the most important mechanisms that have resorted to it are tax exemptions granted under the investment laws as one of the most important tax gravity mechanisms by introducing amendments to the tax system and the granting of a group of privileges under the laws in order to motivate and encouragelocal investment.

The aim of this study to highlight the necessity and inevitability of activating the role and contribution of tax exemptions as one of the effective mechanisms to support local investment as the optimal and strategic alternatives effective to achieve economic development for the post-oil and a view that has been doing a field study on the state of Biskra and recognize the contribution of tax exemptions in support local investment supported by the National Agency for Investment Development