The Contribution of Tax Incentive Policy to Promoting Investment in Algeria "An Analytical Study on the Impact of Tax Incentives on the Investment Landscape (2002–2026)"

Abstract

This study aims to examine the policy of fiscal incentives—including its objectives and its role in attracting investors and promoting investment—and to highlight the contribution of this policy to investment promotion in Algeria during the 2002–2026 period. This is achieved by analysing the legislative framework governing the fiscal incentive system within Algerian investment law and assessing its impact on the investment landscape and indicators in Algeria.

The study concluded that the policy of generous tax incentives and benefits—embodied in successive investment laws in Algeria during the period under review—failed to achieve its objectives of promoting investment. This failure is attributed to other factors related to the investment climate, necessitating greater efforts by the state to correct the imbalances that have distorted the investment climate.