التدابير الضريبية الداعمة للاقتصاد الجزائري في ظل قانون المالية لسنة 2022

Abstract EN

This study aims to identify the tax measures included in the finance law for the year 2022, which aim to support the Algerian economy, to achieve the objectives of the study, many legal articles issued recently by government agencies were extrapolated, where they were classified and analyzed to draw conclusions and make recommendations in light of that.

the results of the study showed that the government, through the finance law of 2022, has taken many tax measures aimed primarily at supporting economic activities, such as aquaculture, tourism and agriculture, and measures to promote investments and national production.

finally, the study suggested the need to strengthen fiscal control and work on detecting fraudulent taxpayers, especially in the field of electronic commerce, to enhance tax revenue.