مساهمة التحفيزات الضريبية للآليات التمويلية الداعمة في تنمية المؤسسات الصغيرة و المتوسطة الجزائرية

Abstract EN

This study aims to identify the tax incentives as a tool for economic and the resulting application of effects affecting the investment and the small and medium enterprises in particular, as well as an attempt to shed light the tax incentives granted under Supportive funding mechanisms of small and medium enterprises Algerian and how contribute to development of this enterprises The study shows that tax incentives is an Purposeful process can occupy an important place in Upgrade and promotion of small and medium enterprises If appropriate environment to provide factors various economic, political, technical and administrative, Algeria strives to encourage small and medium enterprises by providing tax incentives within the mechanisms ensures the application of the tax incentives procedure to attract those interested in this sector in order to take advantage of various tax incentives, as well as the fiscal privileges granted