نظرة في القواعد الناظمة للحوافز الضريبية للاستثمار في الأردن

Abstract EN

Generally, all countries will try and encourage economic growth by providing the right economic environment for investor.

Tax incentives legislations are considered one of the most used tools that can encourage foreign and local investors to bring in and inject the required cash to any economy.

Jordan, like any country, has its own set of tax incentives legislation to help grow its own economy.

In this article these tax incentives legislations will be looked at and scrutinised, as some of these legislations do contradicts others within the Jordanian law.

These contradictions within the Jordanian tax legislations come from the following factors: 1) Lack of clarity in definition of “investment”.

2) Many sources of incentives legislations, that are not conducted or referenced by a single legislative body.

This is clearer when looking at the Jordanian income and investors tax legislations.

3) Lack of legislative synchronising body that overlooks these legislations.

All the above points lead negatively on the Jordanian economy and its growth.

This study came out to the conclusion that all the Jordanian tax incentive legislations should be centralised or centrally controlled by a single legislative body that controls these sets of law and make sure that they don’t contradicts each other.

Also, the tax incentive legislations should be directly related to the growth of the economy that these investments bring.