الآليات القانونية المستحدثة لإزالة العراقيل الجبائية التي تواجه المؤسسات الناشئة في الجزائر

Abstract EN

Taxation is an effective element that affects economic operators’ lives, it constitutes a major obstacle, and stands in Start-Ups’ way threatening them with extinction because of their fragility, few means and juvenility.

Therefore, the Algerian legislator surrounds them with a privileges’ package that contributes to removing tax obstacles which bloc them, enhancing their accompaniment, and supporting their investment projects, through amendments’ series included to the tax system imposed on them.

Which urges to shed light on the fiscal mechanisms established to support these institutions, and to highlight their contribution extent to removing the barriers that obstruct their success, by describing and analyzing them.