أثر الضريبة على أرباح الشركات على تدفق الاستثمار الأجنبي المباشر : دراسة حالة الجزائر خلال الفترة 1992-2014

الملخص EN

research paper examines the relationship between the tax on corporate profits and foreign direct investment flows rates in Algeria during the period 1992-2014.

We have adopted the standard in our study on EVIEWS program in order to know the impact of IBS on the FDI, and already was the result of the study there is an inverse relationship between them.

As a result the corporate income tax is considered a tool of motivational tools to bring and attract foreign investors, as flows resulting from foreign direct investment size is considered an important source of external funding sources for the host country