التحفيزات الجبائية المقررة لجذب الاستثمار على ضوء التشريع الجزائري : قراءة في قانون الاستثمار الجديد 22-18

Abstract EN

Tax incentives and exemptions are among the most important activating and contributing means to building this economic system, which actually enshrines economic freedom and supports the trend towards a market economy system, as the latter and what it includes reduces a number of financial burdens on the investor.

and it burdens him on the one hand, and on the other hand it contributes to saving and investment alike, and it also contributes to economic growth by bringing in the foreign investor and what he brings with him in terms of capital flows.

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therefore, fiscal stimulus has become an effective means in directing and controlling economic activity, and this is evident in the enactment of the investment-hosting country in a number of stimulating laws in specific and specific fields, either by exempting or reducing taxes and at certain periods, which are in the interest of investors by in order to facilitate the establishment of projects in all comfort, and the determination and devotion of these incentives and financial privileges to access the world of business and finance, would activate the various mechanisms encouraging investment, including : the tax incentives established in the tax legislation or in the law related to the promotion of investment.