Guerdouh, Linda

This article examines the effectiveness of the tax incentive system designed to support investment in Algeria. It analyzes the legal framework for tax exemptions, the mechanisms for benefiting from them, and assesses their economic returns. The research reveals that the current incentive system, despite the legislative developments enshrined in the new Investment, still faces challenges related to the clarity of the texts, the effectiveness of the procedures, and the overlapping jurisdictions among different bodies. Added tothis, difficulties related to industrial real estate and the digital gap in processing applications and monitoring the implementation of incentives persist. Finally, the research proposes a set of recommendations aimed at strengthening the effectiveness of tax incentives in attracting investments.