Prepared by:

Mr. Muhammad Nasser       Prof. Dr. Abdul Aziz Al-Daghim       Dr. Yasser Al-Hussein

Abstract

The study aimed to examine the effect of tax cuts on attracting and developing investments in northern Syria. To conduct this study, the researcher employed a descriptive analytical method to analyze the economic conditions related to investment attraction in unstable regions similar to northern Syria. The researcher also relied on field studies to collect preliminary data though a questionnaire and asking questions to the respondents. The study reached several conclusions, the most significant of which is that tax cuts have a direct positive effect on the investment environment and investments in general, regardless of their scale. The relationship between tax cuts and investment growth is directly proportional: as tax exemptions increase, so does investment.

Keywords: Investment, financing, small projects, feasibility, risk, guarantee, insurance, investment environment, tax.

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A quarterly peer-reviewed scientific journal, issued in Arabic by a university in the liberated areas, the subject of scientific research and academic studies in various disciplines, in which the conditions of scientific research are applied in briefing and investigation and the methodology and steps of scientific research.

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