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L’impact des Incitations Fiscales sur L’investissement en Algérie (1995 - 2016)

العنوان بلغة أخرى: The Impact of Tax Incentives for Investment in Algeria (1995 - 2016)
المصدر: مجلة إقتصاديات شمال إفريقيا
الناشر: جامعة حسيبة بن بو علي بالشلف - مخبر العولمة واقتصاديات شمال إفريقيا
المؤلف الرئيسي: Zaid, Hizia (Author)
مؤلفين آخرين: Taibi, Hamza (Co-Author)
المجلد/العدد: ع20
محكمة: نعم
الدولة: الجزائر
التاريخ الميلادي: 2019
الصفحات: 73 - 85
DOI: 10.33858/0470-000-020-028
ISSN: 1112-6132
رقم MD: 976667
نوع المحتوى: بحوث ومقالات
اللغة: الفرنسية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Tax Incentives | Tax Benefits | Tax Expenditures | Investment
رابط المحتوى:
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المستخلص: Economies strongly rely on hydrocarbons, like Algeria; often present the economic diversification as an essential dimension of their policies of development considering the investment as the most important way to reach this goal. As such, Algeria estimated necessary to resort to the numerous instruments that aim to promoting investments as one of its instruments which it found important is the tax incentives. The theme elaborated centered on the problematic of tax incentives and their impacts on the investment by putting the focus on the role of investment and the taxation in the economy of the country. The study executed shows us that the tax incentives are not a dominant element in the promotion of investment what us led us to confirm that we have to contribute these tax reforms with other reforms to reply in an effective way for goals to support the investments and so to achieve the goals concerning the diversification of the Algerian economy.

ISSN: 1112-6132