التحفيزات الضريبية كأداة لجلب الاستثمار الأجنبي المباشر في التشريع الجزائري

Abstract EN

There is no doubt that world countries are nowadays competing to attract foreign investment by introducing to its laws more advantages and facilities .

Most of these include advantages in taxes that play an important role as a tool of pushing economical and social development forward.

Algeria as many other countries has adopted these encouraging policy by the law 16-09 concerning the promotion of investment.