توظيف المزايا الضريبية في توجيه الاستثمار الأجنبي نحو المناطق الخاصة

الملخص EN

The tax reforms devoted to improving the investment sector have known several legislative changes to embody the state project in achieving economic development, particularly at the level of special regions, by employing tax benefits in directing foreign investments towards private areas.

This research paper aims to determine the extent of the success of the tax advantages in directing foreign investments towards the private areas.

The most important findings are that the tax benefits aim to attract this foreign investment, besides, it has a great role in drawing the state's economic plan, and it is effective in attracting investments of all kinds, especially in the private areas which suffer from marginalization and lack of development methods.