文章基本信息

标题：Identifying the Effect of Direct Tax Exemption in Attracting Private Investment in Industrial Sections in Industrial Towns
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作者：Mohammad Sadeghi Sayyah ; Hamid Jamshidi
期刊名称：Mediterranean Journal of Social Sciences
电子版ISSN：2039-2117
出版年度：2016
卷号：7
期号：4
页码：669-675
DOI：10.5901/mjss.2016.v7n4p669
出版社：Mediterranean Center of Social and Educational Research (MCSER)
摘要：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.
关键词：tax exemption;the law of direct taxes;time covering of tax exemption;location area of tax exemption;the resource of tax exemption