دراسة تحليلية في الاعفاءات الضريبية المشجعة للاستثمار الصناعي في العراق

Abstract

Promoting economic development and stimulating investment is mainly associated with upgrading tax laws and providing incentives that would contribute to attracting and flowing local or foreign capital into the country, as the investment decision is based on tax exemptions that can lead to a reduction in production costs and thus An increase in the volume of return on investment, in addition to providing a wide area of ​​suitable climate for investment.

      Therefore, this study aimed to clarify the tax exemptions contained in the various investment laws, through an analytical and descriptive study of the industrial investment laws, the investment laws of the federal government and the investment laws in the Kurdistan Region, as the scope of the study in Iraq was determined as a model.