Strategic Studies of Jurisprudence and Law

Strategic Studies of Jurisprudence and Law

The Impact of Iran's Tax System on Foreign Direct Investment with Emphasis on Tax Transparency

Document Type : .

Authors
Hooman Heydari
Fathollah Rahimi
Esmaeil shahsavandi
Department of International Law, North Tehran Branch, Islamic Azad University, Tehran, Iran.
10.22034/ejs.2023.357644.1281
Abstract
Background and Aim: Foreign direct investment is an Essential topic for countries and one of the factors that affecting the economic growth of the country and a source of income for the host country through taxation. in principle, the foreign investor with the idea of earning more profit and less cost, evaluates the aspects of the matter and if this issue is realized (attained), he will invest.
Materials and Methods: This research is of theoretical type and the research method is descriptive-analytical and the method of data collection is library and has been done by referring to documents, books and articles.
Findings: the transparency of the tax laws of the host country and in coordination with the investment is an important component in attracting foreign capital for the economical boom of the country and an efficient and effective channel for collecting taxes and providing public revenue.
Ethical Considerations: In order to organize this research, while observing the authenticity of the texts, honesty and fidelity have been observed.
Conclusion: this article by infering in the tax procedure and analogy in the relevant regulations and by combining concepts, rules and subject analysis, it concluded that the reform of the tax system is one of the tools to encourage foreign investment in Iran for economic prosperity and subsequent development of tax sources.
Keywords
Investment
Transparency
Global Indicators
Corruption
Encouraging and Supporting Foreign Investment
Tax System
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Strategic Studies of Jurisprudence and Law
Volume 4, Issue 4 - Serial Number 15
Studies of economic jurisprudence
Winter 2023
Pages 267-286