دور السياسة الجبائية في تحفيز الاستثمار الأجنبي المباشر في الجزائر

Abstract EN

This study aims at showing the relationship between fiscal policy and foreign direct investment and indicating the type of taxes that are most influential on attracting, supporting, promoting foreign direct investment.

The study concluded that the tax on corporate profits is inversely related to foreign direct investment in Algeria.

, As shown by the weak link between foreign direct investment (FDI) and value added (VAT), as the latter does not attract and stimulate foreign direct investment (FDI), due to its high rates as compared to the international norm.