دور السياسة الجبائية في استقطاب الاستثمار الأجنبي المباشر مع الإشارة إلى حالة الجزائر

Abstract EN

Foreign investment is an investment that takes place outside the borders of the state.

This is in pursuit of a set of economic, political and financial objectives.

We have tried through this paper to highlight the role of tax policy in attracting foreign direct investment to Algeria through fiscal stimulus and various tax benefits.

We concluded that Algeria's efforts were substantial compared to the results of these efforts.