الحوافز الضريبية : تحليل من منظور اقتصادي إسلامي

Abstract EN

This research aims to identify tax incentives, and their economic effects, in addition to analyze them from an Islamic perspective.

The research was based on the descriptive and inductive approach.

The research found that tax incentives have a clear effect on tax revenue, which can be explained by the Laffer curve.

Tax incentives positively affect investment, on the other hand, tax incentives can support development strategies followed.

As for the term tax incentives, it can be explained through other Islamic state revenues.

The study found that there are incentives related to the tax rate (percentage) or amount, like tax exemption, and the discriminatory tax treatment, delays or accelerate or by installments or reply and there are incentives related to tax or Zakat pool like discounted cost and accelerated depreciation, and the deportation of losses.

The incentives in Islamic economics have general and special rules.

Among the most important rules of the imposition of tax incentives proportionality between the proceeds of tax incentives and economic effects.