دراسة تحليلية للإعفاءات الجبائية في ظل قانون المالية لسنة 2015

Abstract EN

This article attempts to shed light on the finance law 2015, focusing on the most important tax privileges guaranteed by this law, through the Impose of new taxes, raise and doubling some other, and that with the enactment of new procedures which emphasizes the need of investment especially in the manufacturing which aimed to encourage productive investment and diversification of the national economy ,In addition this law includes a number of tax concessions for economic institutions and new measures to facilitate tax collection from company, In order to expand the taxable amount a new procedure has been developed for each young taxpayer who have a turnover which does not exceed 30 million dinars, where they are subject to flat tax with double rate consolidated by their activities on; And this in addition to other privileges fiscal no less important than such exemptions, which are all aimed at the development of the Algerian national economy.