JEFMS Journal

ABSTRACT:

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

KEYWORDS:

life insurance, taxation, benefits.
JEL Classification: G22, K34, H22.

REFERENCES:

Works and Theses:
1) Bougarne, N. (2010) “Evaluation of the performance of insurance companies”, IFID Tunis, 2010.

2) El habbouli, H. (2015) “The life insurance contract in comparative Franco-Moroccan law”, doctoral thesis, University of Rennes 1.

3) Oubaziz, S. (2012) "Institutional reforms in the insurance sector, case of the insurance industry in Algeria", Magister thesis, University of Tiziouzou.

4) Tafiani, M (1985). “Place of insurance in a centralized economy; the Algerian experience ”doctoral thesis of State, Lyon 3.
Articles
1) Benarbia, M. (2011). "The prospects for the development of the insurance industry in Algeria and the reforms necessary to promote its competitive capacities"

2) Lanctôt, S (2001). “The Insurance Interest in Life and Health Insurance: A Comparative Law Study”.

3) Plassard, E and Vox, L (2014) “Insurance of damages and insurance of persons”, Legal article published on 02/27/2014,, legal forum.
Legal documents:
1) Ordinance 95-07 of January 25, 1995 relating to insurance and its implementing texts

2) Law N ° 06-04 of February 20, 2006.

3) Law n ° 83/11 of 2/7/83 relating to social insurance and law 83-12 relating to retirement

4) Article 4 of the LFC law for 2006 amending article 8 of the LF 2006).

5) Executive Decree No. 02-293 of September 10, 2002 amending and supplementing Executive Decree No. 95-338 of October 30, 1995.

6) Circular of the DGIN ° O2 of April 6, 2008.
Web Sites:
http// :www.amana.dz,http://www.tala-assurances.dz/, http://www.axa.dz/, www.cardifeldjazair.dz, www.macirvie.dz www.caarama.dz, www.cna.dz
Various documents:
Mabrouk,H, (2006). “ Code Algérien des assurances”, Edition Houma, Alger.
Example:
Ministry of Agriculture, (1982).Conference for the Development of Agriculture.Mimeographed document, Algiers.