دراسة تحليلية للتحفيزات الجبائية في الجزائر خلال الفترة 2000-2021

Abstract EN

This study aimed to analyze the development of tax incentives in Algeria during the period 2000-2021.

We note that in the context of the profound reforms that affected the national economy, tax spending was included in the annexes of the financial laws due to its strategic importance, as its value in 2024 reached 49 thousand billion dinars, an increase of 110,487.% for the year 2023.

In our research, we relied on deductive and inductive approaches using the tools of description, analysis and measurement.

The results also demonstrated the serious start of adopting a policy of fiscal incentives as a mechanism for economic guidance and achieving specific goals in the field of economic and social policies and according to the principle of externalities to achieve long-term development.