دور الامتيازات الجبائية لترقية ودعم المقاولة الذاتية والمشاريع الناشئة في الجزائر

سالم عطية, آمنة; بن نذير, نصر الدين

مجلة الإبداع
Volume 15, Numéro 2, Pages 122-138
2025-07-09

دور الامتيازات الجبائية لترقية ودعم المقاولة الذاتية والمشاريع الناشئة في الجزائر

الكاتب : سالم عطية آمنة . بن نذير نصر الدين .

الملخص

Our study objective is to highlight the importance of tax incentives in promoting and assisting self-employed entrepreneurs and start-ups, particularly after the Algerian state adopted these two as a model for promoting the national economy with the aim of reducing the unemployment rate, creating an economic recovery, and increasing productivity, creativity, and innovation. The research findings concluded that the focus on the tax aspect of these systems, through the facilities provided, encourages entrepreneurship and the establishment of start-ups due to the ease of procedures and the reduced burdens. This provides an incentive to establish companies with new ideas. The tax privileges granted to these groups are not limited to reducing the tax burden, but also result in liquidity savings and the implementation of the concept of tax expenditures based on the self-employed or start-up system, which enables the continuity and development of projects.