مجلة الرسالة للدراسات والبحوث الإنسانية
Volume 11, Numéro 2, Pages 130-146
2026-06-07

The Impact Of Tax Incentives On Enhancing Algerian Startups -case Study Of Algerian Startups-

Authors : Gherzouli Imane . Hamida Rabeh .

Abstract

Abstract: This study aims to measure the impact of tax incentives on enhancing Algerian startups through three main dimensions: revenue growth, employment growth, and market continuity. Data were collected via a questionnaire distributed to a sample of 34 startups and analyzed statistically using SPSS version 25, employing a simple linear regression model to assess the impact. The findings reveal a statistically significant effect of tax incentives on revenue growth, market continuity, and the overall strengthening of startups. However, the study found no statistically significant impact of tax incentives on employment growth. This research highlights the importance of tax incentives as an effective tool to support startups and enhance their sustainability in the Algerian market

Keywords

Tax Incentives, Startups, Algeria, Startup Enhancement, Revenue Growth, Market Continuity, Business Sustainability.