From the perspective of local collection in the Algerian tax system: What does it mean to abandon the professional activity tax (PAT) and create a local solidarity tax (LST) in accordance with the tax measures of the Finance Law of 2024?

Abstract

In this study, we discuss an important fiscal measure included in the Finance Law of 2024, represented by the abolition of the professional activity tax (PAT), and the introduction of a local solidarity tax (LST). The study aims to clarify the important role of the state in working to achieve economic and social goals by supporting investment. Based on improving the business climate of the economic enterprise, when the latter operates in an environment with a light tax burden. It relied on the descriptive approach to present various concepts and the analytical method to clarify the desired goals. The study concluded that the aforementioned fiscal measure aims to support investment and the national economy.