Main Article Content

Abstract

Algeria has introduced a reform of the tax system, using many tax incentives under investment laws to influence and guide investment decisions, both in terms of sectoral and geographical The objective of this study is to examine the most important tax incentives provided by the Investment Law No. 09/16 dated 3/09/2016, and how these incentives affected the development of the local investment in Algeria. This study concluded that there is dominance in the number of investments in the sector Transportation followed by industry, construction, agriculture and tourism. The telecommunications and trade sector is the last and most investment projects are concentrated in the north, in the south, which is still witnessing a decline in the direction of investment projects


JEL classification: H54, E62, O23

Keywords

Investment domestic investment tax incentives

Article Details