مجلة العلوم القانونية والاجتماعية
Volume 10, Numéro 4, Pages 192-207
2025-12-01
The Role Of Tax Stimulus Policy In Promoting Investment In Algeria: A Reading 0f The 22/18 Law
Authors : Belhadj Nacéra .
Abstract
Abstract : Any country's investment laws are not created arbitrarily; rather, they are the result of a thorough analysis of the political, economic, and social atmosphere of the nation as well as a critical review of earlier legislation. The objective is to create strategies to safeguard prospective investments and guarantee the attraction of new ones. These are accomplished by offering assurances that draw in investors, particularly international ones. For this reason, Algerian lawmakers work to do this by enacting certain incentives through later investment-related legislation. Since tax benefits are the primary factor influencing investment decisions, particularly in light of the recently passed 22/18 investment law, this includes tax inducements that promote both domestic and foreign investment. Hence, we endeavouredto raise the following question in this paper: To what extent is the tax inducement effective in encouraging investment in Algeria under the new 22/18Law?
Keywords
Investment promotion ; 22/18 Law ; tax stimulus ; inducement regulations
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