L’impact des incitations fiscales sur l’investissement en Algérie 1995-2016

Abstract EN

Economies strongly rely on hydrocarbons, like Algeria: often present the economic diversification as an essential dimension of their policies of development considering the investment as the most important way to reach this goal.

As such, Algeria estimated necessary to resort to the numerous instruments that aim to promoting investments as one of its instruments winch it found important is die tax incentives.

The dieme elaborated centered on die problematic of tax incentives and their impacts on the investment by putting die focus on the role of investment and the taxation in die economy of die country.

Hie study executed shows us that die tax incentives are not a dominant element in die promotion of investment what us led us to confirm diat we have to contribute diese tax refonns widi odier reforms to reply in an effective way for goals to support die investments and so to achieve die goals concerning die diversification of the Algerian economy.