الأثار السلبية للسياسة الضريبية على الاستثمار : دراسة مقارنة

الملخص EN

The tax policy may have negative or positive, narrow or expand the extent of the flow of foreign capital to host countries for investment (especially developing countries), and therefore can constitute taxes on foreign investment and an obstacle to the flow of foreign capital to those States or encouraged by incentive to come to it, that is because, in fact, primarily to the criterion for determining the tax base, the type and rate of taxes, and appreciation of the methods of tax collection, and the duration of the exemption, and the stagnation of tax legislation or lack of stability, and punishes its amendments and often used the financial policy, between economic policies, to stimulate and attract the largest possible amount of private investment, whether local or foreign, to use the tools the Convention and/or fiscal instruments, But he could not use fiscal policy in isolation from other economic policies, in order to avoid.