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- Title
مساهمة النظام الجبائي الج ا زئري في دعم تنافسية المؤسسات الصغيرة والمتوسطة بالج ا زئر-د ا رسة ميدانية بولاية قسنطينة-
- Authors
نظيرة قلادي; لأمين وليد طالب
- Abstract
The main objective of this work is to study the role of the Algerian tax system in supporting the competitiveness of small and medium enterprises, through its indicatorsnamely: fiscal pressure, tax incentives and tax risk. The study concluded that there is a statistically significant effect of the Algerian tax system in supporting the competitiveness of the institutions under study, but the effect was only in the tax pressure variables and tax incentives, and the tax risk does not affect the competitiveness of small and medium enterprises.
- Publication
Economic Researcher Review, 2018, Vol 6, Issue 10, p321
- ISSN
2335-1748
- Publication type
Article