تحليل واقع السياسة المالية و إجراءاتها المتعلقة بالاستثمار الأجنبي المباشر في غانا خلال الفترة (2000-2018)‎

الملخص EN

The study aims to analyze the reality of the financial policy, procedures and financial and tax incentives that Ghana has adopted to attract foreign direct investment, and uses the inductive approach to analyze the data used on both public revenues and expenditures.

The public, as the most important tools of fiscal policy.

The study started from two hypotheses, the first of which is - Ghana's fiscal policy affects foreign direct investment through its tools represented in tax policy and the policy agreement, and secondly, Ghana has taken a set of fiscal policy measures that have contributed to increasing foreign direct investment flows.

The study found the effectiveness of fiscal policy through one of its tools, which is public spending without the effectiveness of public and tax revenues in attracting foreign direct investment to Ghana, and international indicators issued by studied international institutions confirmed the existence of an indirect effect of the fiscal policy in support of the determinants of the other investment environment affecting the Attracting foreign direct investment, after shedding light on the presentation and analysis of the volume of foreign direct investment flows in Ghana, then stating the type of fiscal policy followed in Ghana, analyzing its tools (government public spending and public revenues), and finally evaluating the financial policy applied to foreign direct investment in light of Some recognized indicators issued by international bodies and institutions in the field of assessing the determinants of foreign direct investment.

The study recommends reconsidering the study of the financial and tax incentives structure for local and foreign investors, as they are insufficient in attracting foreign direct investment, and strengthening and modernizing the infrastructure of the economy because of their positive impact in attracting foreign direct investment inflows