Please use this identifier to cite or link to this item: https://dspace.univ-ouargla.dz/jspui/handle/123456789/30784
Title: النظام القانوني للتحفيزات الجبائية في الجزائر
Authors: البوطـــــــــي لـملـم, عبد الغني هتهـــات
Keywords: التهرب الضريبي.
fraude fiscale.
tax evasion.
النظام الضريبي
الوعاء الضريبي
التخفيضات
الاعفاءات
الاستتثمار
التحفيزات الجبائية
tax incentives
investment
exemptions
discounts
fiscal system
tax base
incitations fiscales
exonérations
investissement
remises
système fiscal
assiette fiscale
Issue Date: 2022
Abstract: Summary: Algeria attaches great importance to the strategy of diversifyinginvestment and production areas outside the hydrocarbonssector, through the adoption of comprehensiveeconomicdevelopment plans throughwhichitworks to support and encourage the varioussectors. productive and investment. on the one hand, and to encourage local and foreigninvestors to invest in sectors of economic importance on the other hand, especially in light of the currentcircumstances in which local and international economic conditions are characterized by rapid changes and continuousthatcannegatively affect the sources of income and financialincome of the State Which calls for the need for taxlegislation and the establishment of a legal system of taxincentives capable of supporting the functioning of these institutions in various productive fields, and allowingthem to benefitfromtaxincentivesthat help themreduce the taxburden and allowthem to createmeaningful productive projects and investments, raise the level of their performance and skills to achievedevelopment global and sustainableeconomy.
Summary: Algeria attaches great importance to the strategy of diversifying investment and production areas outside the hydrocarbons sector, through the adoption of comprehensive economic development plans through which it works to support and encourage the various sectors. productive and investment. on the one hand, and to encourage local and foreign investors to invest in sectors of economic importance on the other hand, especially in light of the current circumstances in which local and international economic conditions are characterized by rapid changes and continuous that can negatively affect the sources of income and financial income of the State Which calls for the need for tax legislation and the establishment of a legal system of tax incentives capable of supporting the functioning of these institutions in various productive fields, and allowing them to benefit from tax incentives that help them reduce the tax burden and allow them to create meaningful productive projects and investments, raise the level of their performance and skills to achieve development global and sustainable economy.
Description: جامعة قاصدي مربح ورقلة كلية الحقوق و العلوم السياسية قسم الحقوق
URI: https://dspace.univ-ouargla.dz/jspui/handle/123456789/30784
Appears in Collections:Département de droit - Master

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