Identifying the Effect of Direct Tax Exemption in Attracting Private Investment in Industrial Sections in Industrial Towns

Mohammad Sadeghi Sayyah, Hamid Jamshidi

Abstract


The main purpose of doing this research is to investigate the effect of tax exemption the topic of provision 132 of the law of direct taxes on increasing in investment in private sector in industry (industrial towns). For this reason, three factors of time covering of tax exemption, limitation of location area to take advantage of tax exemption and the effect of calculated resource of exemption in increasing the investment in private sector in industry was also investigated. The research method was survey and the needed data were gathered through questionnaire. The research sample included 96 observations and the method of testing the hypotheses was through comparing the means of single sample society. The results of data analysis showed that tax exemption of provision 132 laws of direct taxes and its factors including time covering, location area and the resource of calculating tax exemption has a meaningful effect on increasing the attraction of private investors in industrial towns.

DOI: 10.5901/mjss.2016.v7n4p669


Full Text: PDF

Licenza Creative Commons
This work is licensed under Creative Commons Attribution 3.0 License.

Mediterranean Journal of Social Sciences ISSN 2039-9340(Print) ISSN 2039-2117(Online)

Copyright © MCSER-Mediterranean Center of Social and Educational Research

To make sure that you can receive messages from us, please add the 'mcser.org' domain to your e-mail 'safe list'. If you do not receive e-mail in your 'inbox', check your 'bulk mail' or 'junk mail' folders..