Mechanisms for rationalizing tax incentives to Investment promotion in Algeria

Abstract

The study aims to highlight the importance of the tax incentive system approved by Algeria, within the framework of investment mechanisms and laws, especially Investment Law 22-18, in attracting investment capital, due to its great ability to influence investor behavior, in addition to evaluating and analyzing the cost of these incentives, and their repercussions on attracting investment projects, enhancing tax revenues, reducing reliance on rentier financing for the public treasury, and moving towards investment financing.

     The study concluded with a set of results, including those related to the shortcomings that characterized the tax incentives used in Algeria to promote investment, and the need to work on rationalizing them with regulatory and legal controls, enabling them to provide an appropriate investment climate to attract investment projects, by adopting mechanisms that make them effective and homogeneous, and capable of achieving the expected goals. The study presented a set of proposals in this regard.