الحوافز الضريبية و تأثيرها في جذب الاستثمار في الجزائر

Abstract EN

Algeria is considered as one of the countries that devote all the necessary powers in order to provide an appropriate environment for investments and to attract investors and their financial capital.

The aim is to adapt the national economy with the requirements of globalization.

Among these efforts, we may mention the incentive taxation which is key criterion to attracting investments.

It helps reduce the costs of completion and exploitation for project of investment.

Algeria has witnessed a series of legitimate texts that regulates the investments as to encourage these investments and eliminate their isolation.

The latter was reinforced by Law No: 16-09 which is issued concerning the investment and the new features of tax advantages.