الإعفاءات الضريبية للمؤسسات الناشئة : دراسة تحليلية للتجربة الجزائرية

Abstract EN

This study aims to highlight the importance of tax exemptions in supporting start-ups based on their association with the legal environment, being one of the components in entrepreneurial ecosystem.

this study evinces that these exemptions have a significant and direct role, as they are an instrument of assistance that allows these institutions to devote all their resources towards growth and development.

Algeria’s interest in facilitating access to such exemptions for start-ups is evident through the dynamism of issuing relevant legal and regulatory texts, and in seeking to exempt them from taxes that directly affect those institutions' activities.