دور التحفيزات الجبائية في تشجيع الاستثمار السياحي في الجزائر : دراسة حالة فندق لافالي بالشلف

Other Title(s)

The rôle of incentives tax in encouraging the tourism investment In Algeria : case study Hotel Lavalle Chlef

Joint Authors

سماعين، عيسى
بوزيان، كريم

Source

مجلة الاجتهاد للدراسات القانونية و الاقتصادية : مجلة دولية، علمية، أكاديمية، محكمة، متخصصة، سداسية و مفهرسة و مصنفة

Publisher

University Center Amine Lokal Hadj Moussa Agg Akhamouk-of Tamanrasset Law and Political Sciences Institute

Publication Date

2019-06-30

Country of Publication

Algeria

No. of Pages

23

Main Subjects

Economy and Commerce

Topics

• Economic conditions
• Taxes
• Case studies
• Tourism
• Algeria
• Twenty-first century
• Economic aspects
• Lavallee Hotel

English Abstract

The aim of this research paper is to show the main tax incentives granted for encouraging the tourism investment in Algeria whether it was about the granted tax incentives under the general system of the various tax laws , or about the granted tax incentives under the investment support agencies under the current system of privileges This intervention also included the study of the hotel’s “la vallée” state as a form of a tourism investment in order to turn this theory into practice by showing the tax incentives that were granted to the investor in form of tax acquittal where during the construction phase of this project or after entering the exploitation phase

Data Type

Conference Papers

Record ID

BIM-883587

• APA
• MLA
• AMA