مجلة دراسات جبائية
Volume 13, Numéro 1, Pages 22-45
2024-07-15

Fiscal Incentives As A Mechanism To Support Agricultural Investments In Algeria 2013 - 2022

Authors : Amour Nabil . Djema Batoul .

Abstract

Tax incentives are recognized as a crucial mechanism for fostering investment within the agricultural sector. This study will delve into the role of existing fiscal strategies, including tax reliefs and deductions, in drawing further investment into agriculture and advancing its development. It aims to assess the efficacy of these fiscal measures and identify disparities between their current application and potential initiatives that could promote growth and sustainability within the nation's agricultural framework. The research intends to explore methods by which agricultural investments in Algeria might be amplified through these fiscal incentives. The results showed that tax incentives and concessions alone were not sufficient to fully enhance this sector. Exclusive reliance on tax policies did not achieve the desired results compared to the investment provided. They indicate the necessity of reconsidering tax incentive strategies and strengthening them with additional methods to push the wheel of agricultural investment towards sustainable development.

Keywords

Agricultural investment, tax, exemption and tax incentive