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The role of tax policies in facilitating tax accounting procedures to encourage investments | ||
| Tikrit Journal For Administration & Economics Sciences | ||
| Article 1, Volume 2, Issue 42, 2018, Pages 46-67 | ||
| Abstract | ||
| The investments are of great importance in the economies of all countries, especially after the economic openness and globalization that the world is going through. This is more important through the tax policies of the developing countries because of the economic and social advantages of these countries, the investments have several economic and social benefits, It faces many difficulties and faces opposition from those who consider investments is the control of capital on the economic joints in those countries. Thus, these countries lose control over their economic potential. Therefore, they need to develop the tax policies and mechanisms necessary to encourage the aim of proposing a strategy to develop a tax system. The main results of the research are the weaknesses and shortcomings in the performance of tax policies with their main dimensions of the prevailing laws and regulations In light of the results, there is a set of recommendations, the most important of which is the need to develop tax policies through the application of strategies that are appropriate to the environment surrounding them and the development of tax policies to lead to the development of tax accounting and access to Development of investment activities. The research aims to benefit the material and social society through the use of the tax system in the promotion of investment and development and increase, whether those local investments or investments flowing from outside the country. The research included four topics, the first of which is the presentation of research methodology, The second topic deals with clarifying the theoretical concepts used in the research, such as the tax accounting system and its relation to investment. The third topic is the applied side to test the hypotheses and analyze the results. Finally, the fourth topic contains the conclusions and recommendations. | ||
| Keywords | ||
| Taxation; Tax Policy; Investment; Investment Promotion; Investment Authority | ||
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