The Rôle Of Incentives Tax In Encouraging The Tourism Investment In Algeria Case Study Hotel LAVALLE Chlef

Abstract

The aim of this research paper is to show the main tax incentives granted for encouraging the tourism investment in Algeria whether it was about the granted tax incentives under the general system of the various tax laws , or about the granted tax incentives under the investment support agencies under the current system of privileges This intervention also included the study of the hotel’s “la vallée” state as a form of a tourism investment in order to turn this theory into practice by showing the tax incentives that were granted to the investor in form of tax acquittal where during the construction phase of this project or after entering the exploitation phase.

Keywords

• tax privileges
• tourism investment
• tax exemption