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| Titre : | أثر التحفيزات الجبائية على الأداء المالي للمؤسسات : -دراسة ميدانية- | | Type de document : | texte imprimé | | Auteurs : | سمية حاج عزام, Auteur ; محمد حمر العين, Directeur de thèse | | Editeur : | كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر | | Année de publication : | 2025 | | ISBN/ISSN/EAN : | TH1542 | | Langues : | Arabe | | Tags : | Tax incentive Financial performance Liquidity Indebtedness Profitability Economic institution. | | Résumé : | This study aimed to identify the impact of tax incentives on the financial performance of economic institutions in Algeria, through tax exemptions, tax reductions, and other tax incentive methods granted under tax and investment laws. The study used a questionnaire on a sample of 104 economic institutions benefiting from tax incentives, and a case study of an institution benefiting from tax incentives under the National Agency for Investment Development (ANDI) for the period from 2019 to 2023, Based on the descriptive analytical approach.
Through the questionnaire, the study found a statistically significant positive relationship between tax incentives and financial liquidity, indebtedness, and profitability in economic institutions. These incentives contribute to reducing financial burdens, which enhances cash flows, reduces the need for borrowing, and increases profits. A case study of an institution benefiting from ANDI incentives showed that it achieved tax savings that helped reduce its tax burden. However, the institution's financial performance indicators, including liquidity, profitability, and debt, showed that the positive impact of tax incentives was limited. Accordingly, the study concluded that tax incentives, despite their importance, are not sufficient alone to improve financial performance.
Rather, they must be supported by effective management and efficient use of resources by the institution to achieve the desired results. | | En ligne : | https://drive.google.com/file/d/12uL-dvl4uZfzAK584r9xRiScPCz43QtQ/view?usp=drive [...] |
أثر التحفيزات الجبائية على الأداء المالي للمؤسسات : -دراسة ميدانية- [texte imprimé] / سمية حاج عزام, Auteur ; محمد حمر العين, Directeur de thèse . - [S.l.] : كلية العلوم الاقتصادية والتجارية وعلوم التسيير جامعة فرحات عباس سطيف1 الجزائر, 2025. ISSN : TH1542 Langues : Arabe | Tags : | Tax incentive Financial performance Liquidity Indebtedness Profitability Economic institution. | | Résumé : | This study aimed to identify the impact of tax incentives on the financial performance of economic institutions in Algeria, through tax exemptions, tax reductions, and other tax incentive methods granted under tax and investment laws. The study used a questionnaire on a sample of 104 economic institutions benefiting from tax incentives, and a case study of an institution benefiting from tax incentives under the National Agency for Investment Development (ANDI) for the period from 2019 to 2023, Based on the descriptive analytical approach.
Through the questionnaire, the study found a statistically significant positive relationship between tax incentives and financial liquidity, indebtedness, and profitability in economic institutions. These incentives contribute to reducing financial burdens, which enhances cash flows, reduces the need for borrowing, and increases profits. A case study of an institution benefiting from ANDI incentives showed that it achieved tax savings that helped reduce its tax burden. However, the institution's financial performance indicators, including liquidity, profitability, and debt, showed that the positive impact of tax incentives was limited. Accordingly, the study concluded that tax incentives, despite their importance, are not sufficient alone to improve financial performance.
Rather, they must be supported by effective management and efficient use of resources by the institution to achieve the desired results. | | En ligne : | https://drive.google.com/file/d/12uL-dvl4uZfzAK584r9xRiScPCz43QtQ/view?usp=drive [...] |
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