69 -51 ‫ ص‬،(2019 ‫( )مارس‬01) :‫ العـــدد‬/ (04) ‫المجلد‬ ‫مجلـة اقتصاديات االعمال والتجارة‬



  
 
  
 
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Tax reforms as a means of creating a climate of investment in economic institutions

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Ahmed BENKHALIFA Yazid TAGRARET Sihem KERDOUDI
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Benkhalifa_ahmed@gmail.com Yazidtagraret400504@gmail.com Kerdoudisihem@yahoo.fr

2019E03E30 :0 .

 2019E02E17 :/% ( .
 2019E01E06 :&" .


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Abstract :
The aim of this paper is to show how to create an investment climate based on fiscal reforms،
which are to give the various facilities، the privileges and guarantees to support investments،
to participate in the local development process، to reduce foreign borrowing ،Which they
affected on the confidence of the investor and they work to encourage and motivate him to
invest his money in one country without another
We found that fiscal reforms has a major role in promoting investment، which remains the
most important element in bringing in various investments، through its advantages and its
facilities that will encourage investors to invest in the projects they wish.

Keywords: Investment climate، tax ،fiscal motivations، fiscal reform.

__________________________________________
Yazidtagraret400504@gmail.com :‫ اإليميل‬،‫ يزيد تقرارت‬:‫المؤلف المرسل‬
 

  
 
  
 
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