Evaluating the role of tax incentives in attracting foreign direct investments "an analytical and applied study on Iraq"

Due to the importance of foreign direct investment, most countries, whether developed or developing, have tended to open their doors to foreign direct investment, and this type of investment has become an area of competition between countries, and the arena of frantic competition towards attracting more of them. Tax incentives are one of the most important methods used to attract investors, in order to win the largest possible percentage of the total foreign direct investment flows. In order to keep pace with the widespread use of tax incentives globally to attract foreign direct investment, these countries have enacted several pieces of legislation characterized by a huge package of tax incentives. Foreign direct investment plays an important and vital role, due to its contribution to economic development, reducing its burdens, contributing to the generation of savings, contributing to the employment of national labor and reducing unemployment rates, in addition to contributing significantly to increasing the uses of modern technology.