التحفيزات الجبائية وأثرها على الاستثمار المحلي

Abstract

This study aims at showing the tax incentives and their impact on local investment. The study of transport and construction works in the Wilayat of Adrar for the period 2008-2016. Depending on the National Agency for Investment Development as one of the actors in this area in order to clarify the impact of the tax on domestic investment. Tax incentives play an important role in encouraging investment, as well as granting concessions, which positively affects the local investor, and the State seeks to activate the role of institutions and grant them various fiscal facilities in order to promote the economy and activate its role in the economic reality