دور السياسة الجبائية في تشجيع المؤسسات الصغيرة و المتوسطة في الجزائر : دراسة تحليلية للفترة 2000-2014

الملخص EN

This paper aims to highlight the role of small and medium enterprises in the Algerian economy, especially after their sector has witnessed great attention amongst the overall political orientations of the government since 2000, due to its developmental role in order to free the economy from the dependence on hydrocarbons.

Its importance is reflected in the funds allocated for its financing and promotion, in addition to the successive reforms of investment laws that are consistent with the prevailing conditions.

In addition to that, many privileges and facilities have been granted to small and medium enterprises, that even several agencies have been established to finance such enterprises, accompany them and enable them to benefit from various tax and semi-tax exemptions, which is the main axis of this research paper.