The Role of Fiscal Incentives in Supporting Local Investment Opportunities in Algeria during the Period 2002-2016

Karima Seraa ()
Additional contact information
Karima Seraa: University of Oran 2 Mohamed ben Ahmed, Oran (Algeria)

Management & Economics Research Journal, 2019, vol. 1, issue 1, 78-96

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 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 transport sector followed by industry, construction, agriculture, and tourism, as for the telecommunications and trade sector, they 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.

Keywords: Investment; Domestic Investment; Tax Incentive (search for similar items in EconPapers)
JEL-codes: E62 H54 O23 (search for similar items in EconPapers)
Date: 2019
References: Add references at CitEc
Citations:

Downloads: (external link)
https://mer-j.com/merj/index.php/merj/article/view/14 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:alv:journl:v:1:y:2019:i:1:p:78-96

DOI: 10.48100/merj.v1i1.14

Access Statistics for this article

Management & Economics Research Journal is currently edited by Mohammed Benmoussa

More articles in Management & Economics Research Journal from Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa Contact information at EDIRC.
Bibliographic data for series maintained by Chihab Ilimi ().