دور السياسة الجبائية في جذب الاستثمار الأجنبي المباشر : حالة الجزائر و تونس

الملخص EN

The subject of foreign direct investment is considers one of the most important in economic studies, as an alternative to foreign borrowing, it plays an important role in creating wealth and accelerates growth and economic transformation It allows the transfer of technology and reduces unemployment by providing jobs as well as to improve the business climate and makes it more competitive, and for this reason and many others, all nations is to strive to bring in FDI.

Both Tunisia and Algeria are among the countries which are generally convinced by the importance of attracting foreign investment, and therefore the governments of the two countries have worked since the nineties of the last century to improve the business climate, and raise attention to fiscal policy, through a better use of policy guarantees and incentives of the tax, in order to attract FDI.