دور سياسة التحفيز الضريبي في ترقية المؤسسات الصغيرة و المتوسطة في الجزائر

Abstract EN

Small and medium enterprises play a key role in economic development, which calls for the implementation of all measures and policies aimed primarily at supporting and developing them, which can be achieved through the so-called policy of the tax incentive adopted by Algeria through the establishment of a number of tax laws, which included In essence, reducing the tax burden on SMEs in order to encourage investment in this sector.

Despite the efforts exerted by the authorities, the Algerian tax system did not differentiate between the levying of large enterprises and those of small and medium-sized enterprises except within the framework of subsidies.

One of the most reliable institutions in creating wealth is finding new jobs in Algeria.