الحوافز الجبائية و المالية كألية لتشجيع لاستثمار السياحي في الجزائر

الملخص EN

The Algerian authorities are looking for other alternatives to diversify sources of wealth and maximize national revenues.

Perhaps one of these alternatives is the interest in investing in the tourism sector, especially since the Algerian environment is appropriate because of its topography, cultural and historical heritage, It has reviewed and amended legislative provisions on investment and introduced modern incentive measures to further encourage it.

Law 16-09 of 3 August 2016 is one of the most recent laws on the promotion of investment in the Algerian environment.

This paper aims to identify the most important fiscal and financial incentives granted by the Algerian state for the purpose of encouraging investment in the tourism sector according to the latest legal amendments issued.