التسهيلات الضريبية الممنوحة للصيرفة الإسلامية في الجزائر

Tax facilities provided to Islamic Banking in Algeria

الملخص

This research aims to show the tax facilities represented by tax neutrality, privileges and advantages provided to Islamic banking in Algeria, in light of the great awareness of the authorities in this field, which are mentioned in the various tax laws, which mainly aim to reduce the cost of operations carried out by Islamic banks and its windows, particularly that many of their operations are represented in buying an asset and reselling it after getting its ownership for a short period.

The research results revealed that many of these facilities are beneficial for both the Islamic bank and the customer, with regard to what are taxes and fees, but there are some contract-specific (or two contracts in Murabaha) expenses  that the customer bears alone and is supposed to be shared with the bank as stipulated in the Sharia standards of AAOIFI, in order for Islamic banking operations to be carried out in a better way, and therefore it requires intervention from the Central Bank (Bank of Algeria) to share these expenses between the bank and the customer in order to ensure the justice in bearing this type of expenses