Tax Breaks and Investment
DOI:
https://doi.org/10.35246/jols.v37i2.560Keywords:
Investment, Tax Exemptions, Investment LawAbstract
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
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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.
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- 2023-01-04 (2)
- 2022-12-24 (1)
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