The impact of taxpolicy on investmentencouraging in smallenterprises in Algeria

Authors

  • mourad makhloufi University of Biskra
  • abderezzak benzaoui University of Biskra

Keywords:

tax, taxpolicy, tax stimulus, investment, smallenterprises

Abstract

In thisstudy, weaim to clarify the impact of taxpolicy on investmentencouraging in smallenterprises in Algeria. Also, to analyze the relationshipbetweentax stimulus policy and investment in smallenterprises in Algeria.

Weconcludedthattaxpolicyplays a main role in encouraginginvestment in smallenterprises. Wherethereis a positive relationshipbetweentax stimulus and investment in smallenterprises in Algeria, sothisresultagreedwith the economictheory. 

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Published

06/30/2022

Issue

Vol. 7 No. 01 (2022)

Section

Articles

License

Copyright (c) 2022 مراد مخلوفي، عبد الرزاق بن الزاوي

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.