تأثير الضريبة على تحفيز الاستثمار في التشريع الجزائري

Abstract EN

This study aims in the first place to highlight the relationship between tax and investment and the role of each in achieving economic development.

Tax is one of the most important economic tools for influencing economic activities, especially those related to investment.

Countries at this stage must remove the various tax obstacles that stand in the way of Investment, then at a later stage, the latter is granted various forms of incentives and tax benefits such as exemptions, cuts, discriminatory rates, depreciation and posting of losses, etc., which play an important role in creating the appropriate climate for investment projects to take place and finance Here and directing them according to achieve the objectives of the host countries, and as far as different and varied need for States to external resources and differing internal conditions and circumstances lead to different patterns of policies and transactions tax for direct investments using the components of the tax incentives mentioned above.

The legislator has decided on a number of incentives and tax benefits for both direct national and foreign investments through what is included in the provisions of Law 16-09 and its regulatory texts, and through international agreements, whether bilateral or multilateral