مساهمة التحفيزات الجبائية في المدخلات الضريبية من خلال الدعم الموجه للاستثمار في القطاع السياحي : دراسة حالة فندق الونشريسي الشلف

Abstract EN

This paper aims to highlight the tax incentives granted to bring and encourage tourism investment in Algeria, It also shows the contribution of these investments to tax input all of this weather rated to the tax incentives granted in the public system within the different tax laws or the tax incentives granted under the investment support organization with in the system of privileges and the taxes collected the public treasury benefit.

This etude also included a study of the Hotel Alwancharis's case that located in chlef as a sort of tourism investment in order to drop the theoretical study on the practical side, through projecting the amounts of tax benefited by the investor in the form of tax exemptions either during project construction or after the entry in exploitation, value of the taxes collected and the employment positions that have been hired against the revenues that the stat gave up.