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

Author

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  • Karima Seraa

    (University of Oran 2 Mohamed ben Ahmed, Oran (Algeria))

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.

Suggested Citation

  • Karima Seraa, 2019. "The Role of Fiscal Incentives in Supporting Local Investment Opportunities in Algeria during the Period 2002-2016," Management & Economics Research Journal, Faculty of Economics, Commercial and Management Sciences, Ziane Achour University of Djelfa, vol. 1(1), pages 78-96, March.
    • Handle: RePEc:alv:journl:v:1:y:2019:i:1:p:78-96
    DOI: 10.48100/merj.v1i1.14
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    More about this item

    Keywords

    Investment; Domestic Investment; Tax Incentive;
    All these keywords.

    JEL classification:

    • H54 - Public Economics - - National Government Expenditures and Related Policies - - - Infrastructures
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development

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