Tax Concession In Life Insurance In Algeria

The Algerian insurance market remains under-exploited. In 2019, it generated a turnover of 152,148billion DA, which 14.118MDA (9.27%) in life insurance. penetration (turnover / GDP) is about 0.68% against 2.14% Tunisia and 3.88% Morocco world average 6.09%. Also, the density (CA Population), Algeria, 28 $ head 75$/ 127$ 682 head. purpose this study to show impact tax system on development latter. For that, we started by presenting insurance, its organization, structure, ranking, detect difficulties weaknesses latter, particularly branch people reasons for his delay. Next, have presented efforts made public authorities breaks promote shortcomings related application these measures, cited Tunisian example, finally, tried give recommendations better exploit reliefs.