الخلاصة:
Adopting the market economy by Algeria as an engine for economic reforms has prompted it to create a favourable climate for investment, as it definitely realizes the importance thereof in attaining significant advancement in the economic field. Besides, we find that the tax represents one of the tools and means that it used to influence the decision of investors, which was employed through exploiting its stimulating nature to influence and push the economic agents to invest in the desired sectors and regions in accordance with the advancement plan. In virtue of which, tax policy has imposed its importance, the reason of which Algeria endeavoured to reform it in many of legislative stations thereof, all the way through various laws issued that included many tax incentives with
rates that encourage investment, either national or foreign. Moreover, and in order to support the State’s tax policy, it created investment promotion entities and agencies, for the purpose of materializing the tax incentive policy so as to direct and encourage investment, and activate its various manifestations on the ground, accordingly. In fact of matter, it has shown to be certain that the tax policy is governed by a set of determinants and constituents on which it is built, which may form success or failure to the same in attracting investment, the fact of which is planned to achieve by the Algerian legislator.
