submitted on 2024-10-29, 09:15 and posted on 2024-10-30, 08:47authored byFatima Abdulrahman W. M. Al-Taweel
Tax incentives are a common practice in the world designed to encourage and attract foreign investors to invest in a country by reducing the tax payment or to be exempt, these incentives have a vast positive impact economically, such as enhancing productivity and economic growth. However, nowadays, the negative impact is increasing day by day, tax base erosion is one of these negative impacts. Managing those incentives properly and having an efficient legal and administrative framework might be challenging. Internationally, there is an emerging agreement on the need to address the potential disadvantages of tax incentives for investment. The question that arises concerning tax incentives for investments in the State of Qatar relates to the governance of these tax incentives to investigate actions taken by the State of Qatar or in the State of Qatar about tax incentives for investment.