Main Article Content
Abstract
Algeria has introduced a tax system reform, using many tax incentives under investment laws to influence and guide investment decisions, both in terms of sectoral and geographical. This study examines the most important tax incentives provided by Investment Law No. 09/16, dated 3/09/2016, and how these incentives affected the development of local investment in Algeria. This study concluded that there is dominance in the number of investments in the transport sector, followed by industry, construction, agriculture, and tourism; the telecommunications and trade sector rank last. In addition to the concentration of most investment projects in the north compared to the south, which is still witnessing a decline in investment projects heading to it.
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References
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