دور التسهيلات الضريبية الممنوحة للصيرفة الاسلامية

Abstract

Banks are one of the basic elements in the economic life of any country as they act as intermediaries in the financial system by playing a key role in payment systems and collecting deposits to provide them in the form of investment or credit to those who need financing. This study aimed to introduce Islamic banking and the specificity of this type of banks compared to conventional banks because there are many differences between them, whether in terms of collecting returns and investments, and they both have a tax system, as the Islamic is different from the conventional, but both are subject to the same tax treatment, with the exception of Islamic banking, which receives some exemptions and privileges, by shedding light on the Algerian Foreign Bank Agency in Beni Saf by presenting the Islamic financing process and the facilities granted to it from the tax side.