مدى فعالية الحوافز المتعلقة بالاستثمار في ظل التطور التشريعي بالجزائر

Abstract EN

Investment Law No.

16-09 of 03/08/2016 on the promotion of investment comes from numerous tax and tax incentives to encourage foreign direct investment outside the hydrocarbon sector.

The Algerian legislator was eager to develop tax and tax incentives for investment in general and divided them into two parts: the common benefits of all exploitable investments and the second part, the special benefits of the interest on investments of importance.

particular to the national economy.

This advantage applies to domestic and foreign economic agents to support investment.

Guarantees to investors that the amendment or amendment of the Investment Law does not affect investments made in respect of rights and benefits without the investor's express request, which creates confidence in the investor, be it national or foreign.

However, this study requires a comparison between the previous investment laws, including Decree 93-12, the privileges they contain (taxes and duties) and the Investment Ordinance 01-03, which is distinguished between two phase application of tax incentives; The period of completion of the investment and the period of operation.

Therefore, we refer to order 06-08 modified to order 01- -09 and the 1603 and tax incentives in terms of investments up to the law on recent investments incentives that follow previous laws, and this study allows us to know the amount of knowledge The relationship between the various tax incentives and the attraction of foreign direct investment in Algeria.