The role of tax exemptions in stimulating and promoting economic sectors in Algeria-A statistical and econometric study for the period extending between 2001 using 2021 and ARDL

Abstract

This study aims to know the role of fiscal incentives in increasing the volume of economic investments for various sectors through tax  exemptions and incentives in accordance with the investment laws applied in Algeria since 1993 to the present day, through the  establishment of various investment-supportive agencies directed towards investment projects in order to create positions Employment,  new value surpluses, and then expanding the tax bases to increase the state's resources. The study concluded that the fiscal incentives  policy in Algeria is insufficient in order to achieve the aforementioned goals. Because the investment climate in Algeria is not suitable for  that, depending on econometric methods.