أثر الامتيازات الممنوحة من طرف الدولة عن طريق أجهزة الدعم في الحد من البطالة

Résumé: This study aims to try to highlight the effectiveness of tax incentives approved by the Algerian legislator within the efforts made by the state through support programs and devices programmed within the state's general policy, based on a major question: “While the features of the employment policy adopted by the financial support agencies in Algeria are: What are the effects of the tax privileges granted on reducing unemployment?” To answer it, we set a number of assumptions, the most important of which was that the tax concessions effectively contributed to the youth’s turnout for support agencies to establish small and medium enterprises and thus create new and productive job opportunities, and that the National Insurance Fund for Unemployment contributed to reducing unemployment by containing groups that were deprived of other services in promoting employment. We adopted the descriptive, analytical and statistical methods, so we divided the study into two chapters, one theoretical and the other (a case study). As for the theoretical ones, we dealt with general concepts about unemployment, employment policies in Algeria, programs and bodies of support and accompaniment agencies in Algeria and the tax privileges granted by them, then we gave an overview about Previous studies on unemployment and tax incentives, and we compared them to our current study. As for the second chapter, we devoted it to a case study of a sample of the support agencies, namely the National Unemployment Insurance Fund (CNAC), by introducing it and its structures, and we presented statistics on its activities, facilities and tax incentives granted by it and their effectiveness in reducing unemployment. The study found that these fiscal incentives are effective in creating job positions in the National Unemployment Insurance Fund, but they do not live up to aspirations, and therefore the tax incentives policy needs a systematic and rational study to reduce unemployment, which young people are the most affected by, especially graduates of universities and training institutes. At the same time, not to harm the national economy.

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