أثر الضرائب على تدفقات الإستثمار الاجنبي المباشر (دراسة قياسية 1997-2023)

Abstract

This study aims to analyze and measure the impact of taxation on Foreign Direct Investment (FDI) inflows in Algeria. It adopts a descriptive approach to examine the theoretical framework and concepts related to FDI, alongside an analytical methodology using the ARDL multiple regression model to assess the relationship between variables. Data were processed using the EViews 12 statistical software over the period from 1997to 2023. The study relies on two key indicators to measure the tax effect: the Tax Burden Index and the Tax Competitiveness Index. The results indicate a positive and significant impact of the Tax Competitiveness Index on FDI inflows, suggesting that an efficient tax system contributes to attracting foreign investments. Conversely, the Tax Burden Index showed a negative effect, implying that higher tax costs represent a significant barrier to FDI inflows