مساهمة النظام الجبائي الجزائري في دعم تنافسية المؤسسات الصغيرة و المتوسطة بالجزائر : دراسة ميدانية بولاية قسنطينة

الملخص EN

The main objective of this work is to study the role of the Algerian tax system in supporting the competitiveness of small and medium enterprises, through its indicatorsnamely: fiscal pressure, tax incentives and tax risk.The study concluded that there is a statistically significant effect of the Algerian tax system in supporting the competitiveness of the institutions under study, but the effect was only in the tax pressure variables and tax incentives, and the tax risk does not affect the competitiveness of small and medium enterprises