THE ROLE OF ORDINARY TAXATION IN DEVELOPING CREATIVE ECONOMY IN ALGERIA

Authors

  • Mohammed Himrane
  • kaoutar Rimouche
  • Abdenour Bournissa

Keywords:

creative industries, Culture, taxation, and endowment benefits.

Abstract

Culture is one of the tools that foster creative industries and artistic activities. In this context, incentives can serve as financial and cultural policy means to develop artistic productions related to reading, writing, translation, publishing...etc. That is why the countries of the world have resorted to adopting fiscal legislation by relying on discounts and incentives as a means to develop cultural industries. In fact, they aim to encourage the flourishing of cultural fields by enacting special legislation by granting tax benefits to artists and producers of art and culture in general. Algeria, which did not remain on the sidelines, went along with this movement and included in its tax legislation many incentives in order to activate the cultural policy.

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- qānwn ālrsm āly rqm ālāāmāl، 2021

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qānwn ālḍrāyb ālmbāšrẗ wālrswm ālmmāṯlẗ ، 2021

Published

2022-07-11

How to Cite

Himrane . م., Rimouche . ك., & Bournissa . ع. (2022). THE ROLE OF ORDINARY TAXATION IN DEVELOPING CREATIVE ECONOMY IN ALGERIA. Revue d’Economie Et De Management, 20(2), 78–91. Retrieved from https://journals.univ-tlemcen.dz/REM/index.php/REM/article/view/539