مكانة الوكالة الوطنية لتطوير الاستثمار في تشجيع الاستثمار في الجزائر باستخدام التحفيزات الجبائية

الملخص EN

Since the investment has been the mainstay of economic development and the primary responsibility for the creation of wealth and job creation, the Algerian state has given special attention to investment to encourage investment projects since independence.

It was necessary to develop the legal system of investment and improve the tax system to be a tool to encourage and stimulate domestic and foreign investors.

To bring technology and money in hard currency, Algeria has tried through a series of programs to prepare a court strategy by granting tax incentives to investors in order to entice them to invest their money in the homeland and in areas to be developed , As per the terms and conditions of the beneficiaries of these incentives, and tax incentives may take several forms, including exemption from taxes and fees or the application of low tax rates ...

Etc.

This has posed a challenge to the tax engineering in determining the appropriate form of exemptions and incentives that fit The various projects and the identification of areas and activities in which the exemption is productive and effective and achieves a real advantage, and at the same time does not represent an excessive cost for the State Treasury.