دور التحفيزات الجبائية‎ ‎في تعزيز فرص الاستثمار في الجزائر

‎ Investment is the backbone of economic development and the first responsible for wealth ‎and job creation. The Algerian State has paid special attention to investment since independence ‎in order to encourage projects in investment when necessary, to develop a legal system for ‎investment, improve the tax system as a tool, encourage, stimulate local and foreign investors, ‎and to bring technology money in foreign currency.‎ Algeria has attempted through a range of programs and strategy of the Tribunal by providing tax ‎incentives for investors to invest their money at home and the areas to develop in accordance ‎with the conditions and standards respected by the beneficiaries of those reindeer. These latter ‎can take several forms including tax exemption of taxes, fees or tax low…..etc. All this put a ‎challenge to tax engineering in determining the appropriate form of exemptions and incentives ‎that fit different projects and identify areas and activities where an exemption product and ‎effectively and achieve a real advantage, and at the same time represents the exaggerated cost for ‎the State Treasury.‎