دور التدابير الجبائية لاعتماد صيغة عقود التمويل الإيجاري : دراسة حالة مؤسسة سيفام Sifem مقاولة أشغال البناء

Abstract EN

This research paper aims to highlight the most important tax measures in the framework of the rental financing formula in Algeria, whether it is related to tax privileges granted within the framework of the public system within the various tax laws or those granted in the context of encouraging and assisting economic operators to adopt this type of financing formulas.

This research paper also included a case study of the Sivam Company in Chlef as one of the forms of investments in order to drop the theoretical study on the practical side, showing the contribution of fiscal procedures to accompanying lease financing contracts by highlighting the tax amounts that the investor benefited from in the form of tax exemptions, whether during the project completion stage or after engage in exploitation.

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