https://www.ijeponline.org/index.php/journal SCOPUS.COM en-US <p>Allows users to: distribute and copy the article; create extracts, abstracts, and other revised versions, adaptations or derivative works of or from an article (such as a translation); include in a collective work (such as an anthology); and text or data mine the article. These uses are permitted even for commercial purposes, provided the user: gives appropriate credit to the author(s) (with a link to the formal publication through the relevant URL ID); includes a link to the license; indicates if changes were made; and does not represent the author(s) as endorsing the adaptation of the article or modify the article in such a way as to damage the authors' honor or reputation. <strong><a href="https://creativecommons.org/share-your-work/cclicenses/#:~:text=CC%20BY,be%20given%20to%20the%20creator." target="_blank" rel="noopener">CC BY</a> </strong></p> editor@ijeponline.org (Editor-In-Chief) contactus@ijeponline.org (Publisher Assistant) Sun, 03 May 2026 07:46:01 +0000 OJS 3.3.0.6 http://blogs.law.harvard.edu/tech/rss 60 https://www.ijeponline.org/index.php/journal/article/view/1316 <p>This paper examines the role of tax incentives as a strategic policy lever for supporting startup ecosystems and advancing Algeria's transition toward a green economy. Drawing on international experiences from emerging and developed economies, the study analyzes the theoretical foundations, design considerations, and implementation mechanisms of fiscal instruments targeting green entrepreneurship. The analysis reveals that while Algeria has established a nascent startup legal framework and identified green economy priorities, significant gaps persist in the coherence, targeting, and effectiveness of tax incentives. The paper proposes a sequenced reform agenda comprising short-term administrative simplifications and medium-term structural frameworks aligned with sectoral green priorities. Comparative case studies from Egypt, Jordan, Kenya, and Tunisia illustrate design choices relevant to the Algerian context. The findings emphasize that tax incentives alone are insufficient without complementary institutional coordination, monitoring frameworks, and integration with financial ecosystem actors. The study contributes to policy debates on fiscal innovation for sustainable development in resource-dependent economies transitioning toward economic diversification.</p> Benkhamallah Tarek, Benchiheub Sarah, Mahfoud Mabrouk Saadan Copyright (c) 2026 Benkhamallah Tarek, Benchiheub Sarah, Mahfoud Mabrouk Saadan https://creativecommons.org/licenses/by/4.0 https://www.ijeponline.org/index.php/journal/article/view/1316 Sun, 03 May 2026 00:00:00 +0000