فعالية الحوافز الضريبية لتشجيع الاستثمار السياحي في الجزائر

Abstract EN

The subject of the study deals with tax incentives to encourage tourism investment in Algeria, where tourism is a humanitarian activity and social phenomenon and one of the most important economic activities in our time, which is of great importance in many countries of the world.

Among these are Algeria, which has shown great interest in tourism, which is reflected in providing an environment conducive to investment in tourism through the enactment of a number of legal and regulatory provisions, in addition to the need to provide a tax in order to encourage investment in general and tourism investment in particular as one of the most important factors contributing In achieving economic development.