Tax Breaks and Investment

Authors

  • dr. Seba Farouk Kuder University of Baghdad - College of Political Science

DOI:

https://doi.org/10.35246/jols.v37i2.560

Keywords:

Investment, Tax Exemptions, Investment Law

Abstract

Iraq alerts to the fact that it is necessary to keep pace with globalization and the need to attract foreign investment, in the hope that it will find a solution or it will be possible for it to control its economic problems, the most important of which is the problem of unemployment. incentives such as tax breaks.

  So it is necessary to study those exemptions and study their role in encouraging foreign investment in Iraq.

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References

The Holy Quran

Books

i. Janabi, Taher. 2018. Public Finance and Financial Legislation. Beirut: Without a publishing house.

ii. Hajj, Tariq. 1999. Public Finance. Amman: Dar Al-Safa Publishing and Distribution.

iii. Al--Dakhil, Ahmed Khalaf Hussein. 2019. Public Finance from a Legal Perspective. Lebanon: Without a publishing house.

iv. al--Samarrai, Duraid Mahmoud. 2006. Foreign Investment, Obstacles and Legal Guarantees. Beirut: Without a publishing house.

v. Shaw and Lawrence, Shaven. 2009. The Mathematics of Finance and Investment. Translated by Ibrahim Mahmoud and Muhammad Tawfiq Al-Balkini. Saudi Arabia: Dar Al-Marikh Publishing House.

vi. Shawara, Faisal Mahmoud. 2008. Investment in the Stock Exchange Theoretical and scientific foundations with an entranc A proposal to evaluate the market prices of common shares. Amman Stock Exchange: Wael Publishing House.

vii. Al-Ta'an, Hatem Fares. 2006. Investment goals and motives. Without a publishing house.

viii. Afattah, Uday. 2004. Tax accounting according to the amended Jordanian Income Tax Law No. 25 of 2001. Amman: Without a publishing house.

ix. Al-Omari, Hisham Muhammad Safwat. 1986. Fiscal Economics and Fiscal Policy. Baghdad: Issam Press.k

x. Al-Kaabi, Jabbar Muhammad Ali. 2008. Tax Legislation in Iraq. Iraq: Dar Al-Sajjad for printing.

xi. Moustafa Ibrahim . 1989. The Intermediate Lexicon. Istanbul: Dar Al Dawa for printing.

xii. Mustafa, Samir Abdullah. 2017. Indirect foreign investment in the Iraqi stock market. Without a publishing house.

xiii. Matar, Muhammad. 2009. Investment Management Theoretical and Applied Framework. Amman: Dar Wael for publishing and distribution.

xiv. Musa, Shaqiri. 2012. Investment Management. Amman: Dar Al Masirah for Publishing and Distribution.

Research, Letters and Theses:

i. Al-Baaj, Qasim Muhammad Abdullah and Al-Karaawi, Najm Abdul Aliwi. 2014. The role of tax breaks in encouraging

ii. and attract foreign investment. Journal of Baghdad College of Economic Sciences / University, No. 40.

iii. Gouda, Ali and Hassan, Rahman and Hamid, Lotfi. 2004. Free zones and their role in encouraging and developing Arab economies, with special reference to Jordan. Journal of the College of Administration and Economics / University of Baghdad, No. 34.

iv. Khudair, Hala Sami and Ahmed, conciliator. 2010. Foreign investment and its impact on the economic environment. Journal of the College of Administration and Economics / University of Mosul, No. 80.

v. Al-Rubaie, Khudair Abboud. 2004. "The Impact of Foreign Direct Investment on Some Economic Sectors and the Gross Domestic Product (An Analytical Study - Standard in Some Asian Countries for the Period from 1985-2004)". Master Thesis., University of Kufa / College of Administration and Economics.

vi. Al-Saeedi, Saad Obeid. 2012. The Impact of Foreign Direct Investment on Development in Iraq. Journal of the College of Political Science / Al-Mustansiriya University, No. 34.

vii. Kattawi, Mais Yas Ibrahim. 2017. "Tax exemptions and their impact on achieving tax objectives." PhD thesis, An-Najah National University/ College of Graduate Studies.

viii. Al-Mahayni, Muhammad Khaled. 2006. "Income Taxes and International Accounting Standards (Applied Case in the Republic of Yemen)". PhD thesis, Damascus University/Faculty of Economics.

Laws

i. Iraqi Income Tax Law of 1982, No. 113. Iraqi Gazettes, 2917, 12_27-1982.

ii. Iraqi Investment Law of 2006, No. 13. Al Waqa'a Al-Iraqia 4031, 17_1_2007.

Internet:

i. Wikipedia Net. 2022. "Tax Exemption". March 1, 2022.

https://en.m.wikipedia.arg

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Published

2022-12-24 — Updated on 2023-01-04

Versions

How to Cite

Kuder, Seba. (2022) 2023. “Tax Breaks and Investment”. Journal of Legal Sciences 37 (2): 571-88. https://doi.org/10.35246/jols.v37i2.560.

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