دور التحفيز الضريبي في تهيئة و إصلاح بيئة أعمال المشروعات الصغيرة و المتوسطة

Author

الحواس، زواق

Source

المؤتمر العلمي الدولي الثامن استراتيجيات بيئة الأعمال المعاصرة : رؤى و أفكار متجددة 29-30 نيسان (أبريل) 2014.

Publisher

Philadelphia University Faculty of Administrative and Financial Sciences

Publication Date

2014-04-30

Country of Publication

Jordan

No. of Pages

29

Main Subjects

Economics & Business Administration

Topics

• Financial policy
• Work environment
• Small enterprises
• Algeria
• Small projects

English Abstract

This study attempts to shed light on the role of tax policy through the adoption of incentives in creating a Business environment that is able to attract small and medium businesses and ensure the continuity of its activity , on the grounds that these projects have become the locomotive of the economy of most countries in the world , accounting for a large proportion of companies in most countries , as well as increase its contribution to the economic and social development , and the gross domestic product and value-added and job creation , and increase its contribution to the social and economic welfare of the communities in a sustainable manner And based on the fact that the state is responsible for the preparation and implementation of policies to achieve these objectives there is a need to take measures to assist in the provision of business environment appropriate for these projects , and the stimulus is one of the leading tools that would reform the business environment , because the tax is one of the biggest obstacles facing investment projects , it is also one of the most important indicators to assess Business environment.

The study is based on a review of the Algerian experience, which relies heavily on incentives for the creation of a business environment attractive to small and medium businesses, and try to assess the success of this policy is to create a suitable environment to raise the number of small and medium enterprises in order to increase its contribution to the rehabilitation of the Algerian economy, and putting it in the path of growth sustainable.

Data Type

Conference Papers

Record ID

BIM-765318

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