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

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