Annales de l’université d’Alger
Volume 39, Numéro 2, Pages 130-143
2025-06-05

Tax Expenditures As An Investment Recovery Instrument: The Case Of Algeria



Authors : Tidjane Nesrine .

Abstract

As part of the implementation of a fiscal policy intended to stimulate investments, public authorities have mobilized the tax instrument to promote the launch of investment projects in addition to the creation of employment through tax expenditures resulting from tax exemptions. However, the use of taxation as a means of encouraging investment is difficult to implement in practice as it requires the application of strict legal and financial guidelines for the legitimate, rational, and efficient use of budgetary expenditures. This study highlights tax expenditures under common tax law as well as the analysis of the compatibility of tax exemptions with the fundamental principles governing the proper legal and financial use of the tax instrument.

Keywords

Tax ; expenditures ; investment ; public ; finance ; equity

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