دور التحفيزات الجبائية في توفير مناصب شغل بالجزائر خلال الفترة (1993-2015)‎

Abstract EN

Most countries resort to the policy of fiscal stimulus to provide the right atmosphere for investment in order to achieve economic development.

Algeria, like other developing countries, recognized the importance of the SME sector and gave it Great interest.

The importance of SME in the Algerian economy has been highlighted by its impact on many economic variables, such as job creation After the fiscal reform of 1992, Algeria granted several tax incentives to the SME, especially during the construction period and during the period of exploitation, which allows the provision and maintenance of jobs