المستخلص: |
This research paper aims to highlight the key concepts related to start-ups, explaining the mechanisms for their establishment, particularly in light of the state’s contribution through the provision of fiscal incentives as an attractive framework. The study found that these exemptions play a crucial and direct role, serving as a facilitating tool that allows these companies to dedicate all their resources to growth and development. Additionally, in its efforts to encourage and direct investment, increase capital, and shift towards local production, Algeria has simplified various procedures for establishing these companies, which, in turn, contribute significantly to the national economy. To achieve these objectives, the state has implemented a set of policies, clearly reflected in the issuance of relevant legal and regulatory texts, and has pursued efforts to exempt start-ups from taxes that directly affect them.
|