The Impact of Fiscal Policy on Investment Development in Algeria 2020–2025

Abstract

This study aims to highlight the role of tax policy in promoting investment in Algeria based on the most important legislation in tax policy and investment law since 2020, by addressing the theoretical aspects of both tax policy and investment, and analyzing investment statistics issued by the Ministry of Industry during the period 2020-2025, where we relied on the descriptive analytical approach for the most important statistics collected. The study concluded that the Algerian state has strived to provide an investment climate based on Law 22-18, while providing facilities in the field of tax policy that keeps pace with investment, as legislation has dared to provide tax exemptions in all their forms