دور الحوافز الضريبية في تشجيع الاستثمار بالجزائر

Abstract EN

Algeria seeks to diversify its economy by encouraging investment, we find the National Agency for Development of Investments which grants tax incentives to local investors and foreigners, we therefore aim through this research document to know the role of this The agency encourages investment thanks to the tax incentives it grants.

We conclude through this research that the incentives granted by the agency contributed to the increase in the number of investment projects at the local level, except that they did not have a significant impact on foreign direct investment, therefore the state should strive to improve all components of the investment climate, and are not limited to tax incentives only.