التكامل الاقتصادي
Volume 12, Numéro 3, Pages 59-70
2024-09-30

Evaluation Of The Effects Of Tax Incentives Granted To Individual Entrepreneurs: Case Study Within The Tax Administration Of The Wilaya Of Tizi Ouzou



Authors : Bouzid Zohra . Guendouzi Mohammed . Rezki Mohamed .

Abstract

This study examines the influence of tax incentives on the growth of individual entrepreneurship in the Tizi Ouzou region. The purpos is to assess the balance between economic stimulation and pressure on the state budget. The methodology combines a theoretical-regulatory approach to the status of auto-entrepreneur and a quantitative analysis of tax data collected from the local administration. The results reveal a positive correlation between tax incentives and growth in the number of auto-entrepreneurs. However, they also reveal a significant drop in tax revenues, weighing on the state budget. It highlights the need to redefine and adjust tax policies to optimize the balance between support for entrepreneurship and budget stability.

Keywords

Tax benefits ; auto-entrepreneurs ; incentives ; budget ; tax revenue

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