النظام الجبائي التحفيزي للاستثمارات - حالة الجزائر-

Abstract

This study aims to analyze the incentive tax system aimed at supporting and encouraging investments, by applying the theoretical aspect to the reality of the Algerian situation. To achieve this goal, information extracted from Algerian tax legislation and laws was relied upon, in addition to data drawn from previous relevant studies. It was found that the legal procedures and regulatory mechanisms adopted in this area still need further updating and adaptation to the requirements of an effective and attractive investment environment, in addition to the need to enhance transparency and simplify administrative procedures. The study also reached a set of conclusions, the most important of which is the existence of a gap between legal texts and actual implementation on the ground, and the existence of a disparity in the granting of tax concessions between economic sectors. It also revealed that the effectiveness of tax incentives has not yet comprehensively achieved the desired goals, as was concluded after analyzing indicators and ratios related to the volume of investments compared to the incentives provided.