الامتيازات الجبائية كمدخل لتحقيق التنويع الإنتاجي بالجزائر

Abstract EN

Algeria has recently paid great attention to the strategy of diversifying the productive base of the national economy outside the hydrocarbons sector through the adoption of comprehensive economic development plans through which it supports and promotes various productive and investment sectors.

It also focuses on export promotion policy outside the hydrocarbons sector And to eliminate the dependence of oil to the global markets, especially that more than 95% of their exports depends on oil, and these strategies included some of the facilities and tax advantages granted to enterprises to expand and develop their activity on the one hand and to encourage the investor And especially the current circumstances in which the local and international economic environment is characterized by rapid and continuous changes that may negatively affect our sources of income and our national financial revenues.

Which necessitates the existence of penal legislation that affects the functioning of these institutions in various productive fields, and enables them to benefit from tax concessions that help them to reduce the tax burden and enable them to develop significant productive capacities and raise the level of their efficiency and efficiency to achieve development A comprehensive and sustainable Tsadah for the homeland, and because most of the problems in developing countries are structural problems essentially related to the failure of the main productive sectors, despite its potential and vast resources, which must be motivated by various methods