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Financial and Fiscal incentives as a mechanism to encourage tourism investment in Algeria

Author

Listed:
  • Belkacem BELKADI

    (University of Boumerdes, Algeria)

  • Mohamed BOUABIDA

    (University of Boumerdes, Algeria)

  • Lamine BELKADI

    (University of Algiers 3 (Algeria))

Abstract

أمام تراجع مداخيل قطاع المحروقات في الآونة الأخيرة قامت السلطات الجزائرية بالبحث عن بدائل أخرى لتنويع مصادر الثروة وتعظيم الإيرادات الوطنية، ولعل من بين هذه البدائل نجد الاهتمام بالاستثمار في قطاع السياحة، خاصة وأن البيئة الجزائرية ملائمة لذلك بحكم شكل تضاريسها وتراثها الثقافي والتاريخي إضافة إلى الإمكانيات التي تملكها.وفي هذا الإطار تم مراجعة وتعديل النصوص التشريعية المتعلقة بالاستثمار واتخاذ تدابير تحفيزية حديثة لأجل زيادة تشجيعه، ويعد القانون رقم 16-09 المؤرخ في 3 أوت 2016 من أحدث القوانين المتعلقة بترقية الاستثمار في البيئة الجزائرية. تهدف هذه الورقة البحثية لتحديد أهم الحوافز الجبائية والمالية التي تمنحها الدولة الجزائرية لغرض تشجيع الاستثمار في القطاع السياحي وذلك وفقا لأحدث التعديلات القانونية الصادرة. The Algerian authorities are looking for other alternatives to diversify sources of wealth and maximize national revenues. Perhaps one of these alternatives is the interest in investing in the tourism sector, especially since the Algerian environment is appropriate because of its topography, cultural and historical heritage, It has reviewed and amended legislative provisions on investment and introduced modern incentive measures to further encourage it. Law 16-09 of 3 August 2016 is one of the most recent laws on the promotion of investment in the Algerian environment. This paper aims to identify the most important fiscal and financial incentives granted by the Algerian state for the purpose of encouraging investment in the tourism sector according to the latest legal amendments issued.

Suggested Citation

Handle: RePEc:bjm:ijep00:v:2:y:2019:i:01:id:234
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