مجلة الدراسات القانونية والاقتصادية
Volume 7, Numéro 2, Pages 858-875
2024-12-12
Leasing Practice In Algeria: Current Situation And Constraints
Authors : Ziani Lila . Ziani Farida .
Abstract
Leasing is an original financing technique that enables all types of companies, especially the smallest, to finance their investments and expand their activities without burdening their equity capital. Leasing is one of the financing methods recently introduced in Algeria. The legal framework governing this activity was only put in place in 1996 by Ordinance 96/09 of January 10, 1996. The aim of this article is to provide an overview of the practice of this new financing modality in Algeria, its challenges and the major constraints hindering its development. The results of our study clearly show that the Algerian leasing experience is still in its infancy. Its expansion still requires an attractive technical, legal and fiscal framework. The introduction of healthy competition on the leasing market is also likely to contribute to the expansion of this new investment financing method.
Keywords
Leasing ; leasing market ; constraints ; Algeria
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