مساهمة سياسة التحفيز الجبائي لتنمية الاستثمار في القطاع الصناعي-الجزائر : دراسة حالة "شركة التلواز لصناعة المصبرات بالشلف"

الملخص EN

This research paper aims to show the sector of investment in the industrial field in Algeria by focusing on the role of fiscal incentives as a element for tempting industrial investment by examining the extent to which fiscal stimulus policy contributes to encouraging industrial investment, and the study also included the case of the “tuloise company of canning industry” in Chlef during Period: 2015-2017 "as beneficiaries of the advantages of the National Investment Development Agency.

This study also found The tax exemptions that the investor has benefited may lead to the expansion of this type of investment in the future and it will contribute positively on balance of payments and the development the economic aspect and the fiscal stimulus policy is not the only element in growing investment in the industrial sector without the intervention of other factors that may have importance