Tax Incentives Granted to Foreign Direct Investments

Abstract

Since the tax has become an important role and is one of the important means used by the state to direct economic life, and has a direct impact on the economics of the investment project and its returns, this makes the tax an important factor in the investment climate of the host country for investment, which means that the tax can be an obstacle or An incentive to invest in the state, and by (tax incentives granted to foreign direct investment) we rely on tax incentives such as: tax exemptions, carry-over of losses, depreciation system...... and other tax incentives, as a way to attract foreign direct investment to the host country.

The importance of this study lies in its handling to demonstrate the effectiveness of tax incentives in encouraging foreign direct investment, and the research plan included three sections. Tax incentives and their effectiveness, with a conclusion in which we mention the most important results of the research and recommendations.