دور التحفيزات و التسهيلات الجبائية في تنمية و إنعاش قطاع السياحة بالجزائر

Abstract EN

This research paper aims to highlight the extent of the contribution levy to revitalizing the tourism sector through the tax facilities and incentives applied to tourism activities, where the most important concepts related to the topic were reviewed, the reality of the tax policy pursued to develop this sector in Algeria, and the reference with the analysis For some tourist potentials.

Where the study concluded that the policy of tax facilities and incentives adopted contributed to revitalizing the tourism sector.

However, it did not meet the desired aspirations for several reasons, especially bureaucracy, slow and complicated administrative procedures, and a lack of qualified human resources.