تأثير السياسة الجبائية على حجم الاستثمار المحلي

Abstract

This study aims to highlight the relationship between tax policy and local investment, and to demonstrate the importance and role of tax incentives in attracting and encouraging local investments as a significant economic alternative. It also seeks to shed light on the role of the Algerian Investment Promotion Agency (AAPI) in promoting and supporting local investment in general, and in Mila Province in particular.The study is framed by the following research question: "How can the tax incentives granted by the Algerian Investment Promotion Agency (AAPI) contribute to the development of local investment in Mila Province?"The study is based on several hypotheses, including: That tax policy contributes to directing investments toward specific regions;  That the Algerian Investment Promotion Agency (AAPI) plays a role in supporting investment projects in Mila;  And that there are still obstacles limiting the effectiveness of the tax policy.The study reached several conclusions, the most important of which is that tax policy plays a positive role in guiding investments toward specific areas. It also found that Mila Province has significant potential, but the actual volume of investment remains below the desired level.