الاعفاءات الضريبية وأثرها على تشجيع قرار الاستثمار في الشركات المسجلة لدى هيئة تشجيع الاستثمار "دراسة تحليلية على الشركات الاردنية" The Tax Exemptions and Their Impact on Promoting Investment Decision in the Registered Companies within the Investment Agency “Empirical Study in Jordanian companies”

الجماعين, مجد ياسين (2016) الاعفاءات الضريبية وأثرها على تشجيع قرار الاستثمار في الشركات المسجلة لدى هيئة تشجيع الاستثمار "دراسة تحليلية على الشركات الاردنية" The Tax Exemptions and Their Impact on Promoting Investment Decision in the Registered Companies within the Investment Agency “Empirical Study in Jordanian companies”. Masters thesis, جامعة الشرق الاوسط.

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Abstract

The study aimed to investigate the impact of Tax Exemptions (income tax، sales tax and customs duties) on the Investment decision in the Jordanian industrial public shareholders companies that registered within investment agency, the companies were chosen as a sample of the study randomly from the companies of the study population , that represent (10%) percentage as sample that represents the population and achieved selection sample criteria that is tax exemptions percentages and values provide a full years without losing any of the surveyed years , it was used the descriptive analytical , to emphasis the impact of the tax exemptions from income tax , sales tax and customs duties and their impact on investment decision , according to investment promotion Act No. 30 of 2014 ,the study found that the effectiveness and capability of income tax exemptions according to investment promotion act No.30 of 2014, and their impact on the Return on investment (ROI), where as a result of granting these exemptions that reducing the tax expenses which increasing the return on investment by maximizing the profit or minimizing the loss , There is an impact of the sales tax exemptions on buying the raw material which used in production process according to the investment promotion Act No. 30 of 2014 , thereby lowering the production costs and thus increase the size of the ن return on investment (ROI) , It also reached that there is an effect of customs duties exemptions on the machinery and equipment involved in the production process which takes exemptions from the full fee which leads to reduce costs Investment, thus increasing the return on investment and the investement income as well , And the results showed that the volume of exemptions granted to industrial companies showing the size of governmental support for this important and vital sector, which have a positive reflect on the investment decision in these companies. The study recommended the need of providing a tax exemption because of their importance on a long run, the tax exemptions considered as great attraction of the investments, and other difficulties that prevent investors to benefit from them, and providing the investment agency with qualified Human resources to be able to plan and ensure the success of the project and their sustainability. Key words: Tax Exemptions ,Promoting Investment Decision Registered Companies , Investment Agency

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