فاعلية الاليات الضريبية في توطين الاستثمار

Abstract

There is no doubt that the tax treatment has an impact on investment, which is to attract foreign projects to work in the host countries in the event of persistent economic, social and security factors, or alienate them from resorting to investment in these countries in the absence of any of these factors, and we sought in this study to Explain the extent to which the tax treatment can reach in attracting foreign projects to work in the investment environment of the host countries, through some forms of treatment within the limits of this study, whether it is a tax rate or tax exemption (tax leave), as well as the use of an accelerated depreciation system for fixed assets and water The losses of these projects are transmitted to the following years, regardless of the number of years to which the losses will be transferred, and this study has reached within the framework of the comparison countries, namely, Iraq, Egypt and the United States of America that the legislator must balance between granting these incentives and the revenues that can be The state treasury inspects it because of these incentives, along with the stability of the rest of the other factors, as granting more incentives and encouragements to foreign projects in light of economic, social and security instability does not lead to attracting the foreign project to work in the host country, but rather leads to more waste of any Births the general budget from taxes like that is happening in Iraq, which is the economy of rentier economies dependent on the resources of oil revenues, making it vulnerable to economic fluctuations.