تأثير الجباية على استدامة المؤسسات الصغيرة والمتوسطة في الجزائر

Abstract

The objective of This study was to examine the impact of the tax system on the sustainability of Small and medium-sized enterprises (SMEs) in Algeria , This was achieved by analyzing the suitability of the implemented tax systems to the nature of these enterprises and exploring the various tax incentives provided by the state to support this vital sector. To delve deeper into the subject, a descriptive approach was adopted, supported by a case study of an enterprise operating in the field of household waste recycling in the Ain Témouchent province , the study yielded several findings, most notably that the complexity and rigidity of the tax system, along with inconsistencies in the applied tax regimes and complicated administrative procedures, are key factors that affect the stability and performance of SMEs and hinder their continuity. Furthermore, the availability of tax incentives contributes to reducing financial burdens and enhancing the prospects for sustainability.