علاقة ترقية المقاولاتية بالتحفيز الضريبي في ظل نشاط الوكالة الوطنية لتطوير الاستثمار

Abstract EN

The institutional sector is the main engine for the advancement of economic and social development.

Algeria, like other countries, has adopted many measures aimed at supporting the establishment of institutions and the establishment of a culture of entrepreneurship, where significant funds have been allocated to ensure its success.

This paper addresses some of the policies adopted to support entrepreneurship.

Granted by the institutions established to support and assist them to play their role in achieving economic development among these devices, we find the National Agency for Investment Development.

The methodology used is descriptive based on the analysis of some elements of this research.

Othe findings of the paper show that Algeria has provided legal provisions governing and regulating the general environment of entrepreneurship, including tax and investment incentives, but that is not enough.