مجلة البحوث القانونية و الاقتصادية
Volume 9, Numéro 3, Pages 107-120
2026-09-12
Fiscal Policy In The Field Of Foreign Investment Between Economic Attraction And The Protection Of The Public Treasury
Authors : Atig Asma .
Abstract
Abstract: This study examines how fiscal policy can balance the attraction of foreign direct investment with the sustainability of public financial resources. It argues that excessive reliance on tax incentives may weaken the tax base and create budgetary pressures if not linked to measurable economic outcomes. Using an analytical-comparative approach, the study assesses the effectiveness of tax incentives in attracting high-quality investment while preserving tax justice and economic efficiency. It concludes that fiscal incentives should be selective, transparent, and performance-based, focusing on value-added creation, technology transfer, and job creation, within a stable legislative and institutional framework.
Keywords
fiscal policy ; foreign direct investment ; tax incentives ; financial equilibrium.
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