The Contribution of Tax Incentives to Promoting Investment in Algeria

Abstract

This study aims to highlight the role of tax incentives and support and accompaniment structures in encouraging investment in Algeria. To achieve this goal, we decided to establish this research paper through the theoretical framework of tax incentives under Investment Law 22/18. Then, we address a case study of a limited liability company (Sarl Tub Max) as a model of institutions that benefited from fiscal incentives within the framework of the Algerian Agency for the Promotion of Investment (AAPI), with an analytical study of investment indicators at the level of the decentralized single window of the province of Bordj Bou Arreridj. The study concludes that the tax incentive policy has had a positive impact on registering a significant number of investment projects and contributing to the creation of new job positions. However, it has not yet lived up to achieving the state's strategic objectives, particularly in attracting foreign investment