دور الامتيازات الجبائية في دعم الاستثمار السياحي

Abstract

The study aims to highlight the role of tax policy in guiding, supporting and promoting investment in the tourism sector and prioritizing its development this has led the government to seek suitable mechanisms to support and develop it including tax incentives that have a significant role in funding investment projects. The study relied on a descriptive approach to describe the conceptual framework of tax incentive and tourism investment. dditionally, an analytical approach was employed to analyze the relationship between tax incentives and tourism investment and their impact on it. The study reached several results; the most important of which is that the grain privileges lea to the creation of new energies in the economic market tourism investment is one of the important and effective mechanisms in tourism and the tourism. Were the direct relationship between nvestment and collection showed when aver the grain benefits stimulated investment, and this was mentioned thought our study of the National Fund for Unemployment Insurance and the National Agency for youth mployment, it is a vivid example of what privileges have achieved in terms of increasing economic development