فعالية التحفيز الضريبي في تنمية المشاريع المقاولاتية : دراسة مقارنة بين تونس و الجزائر

الملخص EN

Entrepreneurship is considered as one of the main business fields to which many countries pay attention increasingly, as it becomes the most outstanding source of economic and social development.

Algeria, like other countries, has adopted an important strategy by making laws related to a bunch of tax motivations and economic privileges for young people desiring to start their own entrepreneurship by creating, on one hand, organisms to boost, promote small and medium sized enterprises and, on the other hand, awarding, tax reductions and exemptions.