الفهرس 
الفصل التمهيدييوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 164 |  |  |
| | | from | 164 | | |
المستخلص
In this study, we examined the role of tax incentives in attracting investment in developing countries. Given the importance of development for developing countries, Since the end of the Second World War, a large number of them have started to wake up from a deep hibernation towards economic and social development, but then there were obstacles encountered. The most important of them: insufficient capital required to finance the required investment in order to achieve high growth rates of national income; Which showed the necessity of seeking foreign capital in addition to national capital, and from here countries found that investment is an important means of financing to contribute to achieving their goals towards economic development, and where investment is one of the variables governing the development of the national economy, it is one of the main pillars that the Iraqi economy seeks To rely on it in addition to oil revenues and exit from the narrow rentier economy, so that developing countries - including Iraq - can attract and encourage investment, they must know what motivates these investments to flow to them, as well as identify what hinders their flow and work to remove these obstacles or At least reduce its intensity.