أثر التحفيز الجبائي على تحسين الأداء المالي للمؤسسات الصغيرة و المتوسطة بالجزائر : دراسة ميدانية

الملخص EN

This study aims to determine the contribution of fiscal stimulus policy pursued by the State through the various procedures, legislative and regulatory acts to improve the financial performance of small and medium-size enterprises through a field study included a group of enterprises (200 enterprises) in Some states of the country.

The most important results show that tax stimulus have a role in improving financial performance throughout tax savings resulting from the stimulus, and that various entities which is having a relationship to the stimulus granting have a role in its activation to improve financial performance.