أثر الحوافز و التشريعات الضريبية على الاستثمار : دراسة على ضرائب الدخل في ليبيا

Abstract EN

This study aims to provide a comprehensive explanation of the role of income and sales tax to contribute to encouraging investment in Libya.

As well as clarifying the role of income and sales tax as one of the important economic tools used by the state in directing economic development.

And the extent of the possibility of encouraging the attraction, foreign investments and the stability of local investments.

The study concluded that this type of tax constitutes a strategic dimension in the investment decision to make the decision to invest or re-invest, also, the investor finds incentives and procedures related to income and sales tax as a basic criterion for making an investment decision or expanding the current investment.

Likewise, the study found that the income tax has an effect in determining the size of savings and also has a fundamental role in raising the prices of products, and then affects the characteristics of economic conditions, which is reflected in the investment environment, which in turn affects the national economy.

Also, the continuous update and amendment of income tax legislation makes it more flexible and in line with the requirements of creating a competitive environment for investment