النظام الجبائي المطبق على الإستثمار في الجزائر دراسة الواجبات الجبائية والإمتيازات وفق قانون ترقية الإستثمار والقوانين الجبائية

Abstract

This study aimed to shed light on the tax system applied to investment, considering that the tax is an important tool used by the state in achieving a set of economic goals that can be achieved by encouraging investment and promoting through a number of tools, the most important of which is fiscal incentive, and through this research we tried to know the role it plays The policy of fiscal stimulus in encouraging investment in Algeria, with the knowledge of the various agencies and agencies active in this field, the most prominent of which is the National Agency for the Promotion of Investment ANDI Through our applied study that took place at the Tax Directorate and based on the documents submitted, we concluded that benefiting from the fiscal stimulus goes through two stages, the stage of achievement and the stage of exploitation, and from it it was concluded that tax concessions play an important role in attracting investments, whether local or foreign.