عناصر مشابهة
Determinants of Tax Incentives and the Effect of Corporate Tax Rate on the Foreign Direct Investment: Empirical Analysis of Iraqi Government Tax Policy with Comparison to KRG’s Regulations
| المصدر: | مجلة جامعة جيهان أربيل للعلوم الإنسانية والاجتماعية |
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| الناشر: |
جامعة جيهان أربيل
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| المؤلف الرئيسي: | |
| مؤلفين آخرين: | |
| المجلد/العدد: | مج6, ع1 |
| محكمة: | نعم |
| الدولة: | العراق |
| التاريخ الميلادي: | 2022 |
| الصفحات: | 92 - 96 |
| ISSN: | 2709-8648 |
| رقم MD: | 1431026 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | English |
| قواعد المعلومات: | EduSearch HumanIndex |
| مواضيع: | |
| رابط المحتوى: |
| المستخلص: | Corporate tax incentives are granted by governments to encourage foreign direct investment FDI. While, the tax policy in Iraq varies for both domestic and foreign investments, the Iraqi government offers tax holidays between 3 and 10 years to attract foreign investors to do their desirable investment. The objective of this research is to analyze how the Iraqi’s corporate tax rate affects FDI and study the comparison between Iraqi and KRG tax policies. The data are annual observation of Iraqi tax rate which is the net percentage of profit and FDI net percentage of GDP. The time-series data from 2005 to 2019 were employed. Three distinct sorts of tests are engaged in this research, the first stage unit root test is conducted to determine the stationary of the data, second, Johansen cointegration test was used to find cointegration between variables, and finally, the Granger causation test is used to determine causality among variables over the period. The finding result shows that the tax rate and FDI are cointegrated and have a long-run relationship. Particularly, foreign direct investment is impacted by changes in the tax rate, while fluctuation in the number of FDI has not any influence on the tax rate. |
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