دور الإصلاح الضريبي في تحفيز الاستثمار الأجنبي المباشر في جنوب أفريقيا خلال الفترة 1994-2010

الملخص EN

The study aims to analyze the tax system and tax structure in South Africa, as well as the determinants of foreign direct investment and methods of activating tax incentives to increase foreign direct investment flows to South Africa, using the inductive approach to analyze the data used about tax revenues, especially corporate tax, as one of the most important tax incentives tools.

the study started from the hypothesis that there is a positive effect of tax incentives on the flows of foreign direct investment to South Africa.

the study concluded that South Africa needs to reconsider its application of tax rates, given that the current procedures do not achieve the target effect with regard to foreign direct investment, and the solution may be to combine tax incentives and tax rates that provide the necessary advantages to improve the flows of foreign direct investment that the country needs.

openness, political stability, financial development, financial incentives and infrastructure are also important factors on which the flow of foreign direct investment in South Africa depends.

the study recommends to work on developing, strengthening and modernizing the infrastructure of the economy because of its positive impact on attracting foreign direct investment flows in South Africa.

as well as re-examining the structure of financial and tax incentives for local and foreign investors, as they are insufficient in attracting foreign direct investment, and rationalizing them by linking them to economic priorities and investment decisions that serve development goals.