التحفيزات الجبائية كآلية لدعم المؤسسات الناشئة في الجزائر

Abstract EN

The research aims to identify the most important fiscal incentives contained in the Finance Law 2021 which the Algerian State has granted in the context of supporting and promoting start-ups and their advancement, The study found a range of results, including exempting enterprises bearing the label "startup" from tax on professional activities and from tax on gross income or from corporate profit tax for a period of four years with an additional year in case of renewal, and exempting the equipment to be acquired from the value-added taxs and applying a 5% rate on customs duty if imported