دور التحفيزات الجبائية في تعزيز فرص الاستثمار في الجزائر

Abstract EN

Investment is the backbone of economic development and the first responsible for wealth and job creation.

The Algerian State has paid special attention to investment since independence in order to encourage projects in investment when necessary, to develop a legal system for investment, improve the tax system as a tool, encourage, stimulate local and foreign investors, and to bring technology money in foreign currency.

Algeria has attempted through a range of programs and strategy of the Tribunal by providing tax incentives for investors to invest their money at home and the areas to develop in accordance with the conditions and standards respected by the beneficiaries of those reindeer.

These latter can take several forms including tax exemption of taxes, fees or tax low…..etc.

All this put a challenge to tax engineering in determining the appropriate form of exemptions and incentives that fit different projects and identify areas and activities where an exemption product and effectively and achieve a real advantage, and at the same time represents the exaggerated cost for the State Treasury.