التحفزيات الجبائية والجمركية للمستثمرين في الجزائر

Abstract

This study aims to identify the tax and customs incentives granted to investors in Algeria, as they constitute one of the most important legal and economic mechanisms adopted by the State to encourage investment and attract both domestic and foreign capital. The study examines the legal framework governing these incentives and highlights the tax exemptions and customs advantages granted during the implementation and operation phases of investment projects. It also discusses the role of these incentives in improving the business climate and promoting economic development, while identifying the main challenges that may limit their effectiveness and proposing recommendations to enhance their efficiency and achieve their intended objectives