التحفيزات الجبائية كإستراتيجية لتحقيق أبعاد التنمية المستدامة مع الإشارة إلى حالة الجزائر

الملخص EN

The tax reform adopted in Algeria in the early 1990s has been dynamic through successive finance laws, which each time includes new procedures and measures, particularly which concerning the benefits and the privileges that are not only intended to achieve economic development, but also social and environmental incentives, in addition to these expected benefits for the development of various economic sectors, such as agriculture, industry and tourism, the state has allocated a set of stimulus measures aimed at to improve the social and cultural conditions of the population.

In order to reduce youth unemployment, the sector of small and medium-sized enterprises SME created in the framework of the youth employment support schemes benefited from other advantages both at the beginning of the project and during the exploitation phase, the southern and interne regions have benefited also from financial facilities measures.

The Algerian State seeks through these measures to encourage the establishment of the principles of sustainable development, based on economic, social and environmental aspects.