الجاذبية الضريبية كألية لتحفيز و استقطاب الاستثمار بالجزائر : الفترة 2002-2018 أنموذجا

Abstract EN

The study aims to clarify and highlight the role of fiscal attractiveness in stimulating and attracting investment in Algeria, which represents one of the basic components of total demand, and the guarantor of providing jobs and producing the goods and services that the community needs, and this has a variety of effects on the national economy as a whole, so he demanded governments to manage the activity investment and provide the appropriate conditions and remove the obstacles that hinder it in order to achieve economic and social benefits at the macroeconomic level, and on the other hand, tax attractiveness has a role in increasing investment, which leads to increased tax revenue.

consequently, the study concluded that tax has an impact on the economic field by encouraging investment, hence, the relationship between taxation and investment is a reciprocal relationship, since there is no expansion of investment unless there is a stimulating tax system.