مساهمة الامتيازات الجبائية في تحقيق الأمن القانوني للاستثمار

Abstract EN

This research aims to show the role of advantages fiscal in the achievement of the legal security of investment, especially since the Algerian legislator has included several tax benefits, whether for the national or foreign investor, to provide a enabling investment climate, and to ensure an increase in the total output of local products and exports, increasing the state’s imports and reducing its expenditures through the budget payments, and from it the development of economic and social development.

and the plurality of legislation regulating advantages fiscal between investment laws and finance laws, and their lack of comprehensiveness in a unified law, as well as the restrictions and obstacles imposed on investment projects in Algeria resulted from it the instability of the legal rules, and these advantages became insufficient as an attractive factor for investors, which led to their live to establish their projects feared for their economic interests and legal positions, which negatively affected the investment and the decline of the domestic economy.