الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية)
There are several phenomena's that attract foreign companies to divert its destination of investment from one country to another that is less flourishing economically. What attracts these companies is the tax incentives offered by these countries. These tax incentives in the general context or...
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| id |
my-usim-ddms-12972 |
|---|---|
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uketd_dc |
| institution |
Universiti Sains Islam Malaysia |
| collection |
USIM Institutional Repository |
| language |
other |
| topic |
Tax incentives--Libya Taxation--Libya Investment |
| spellingShingle |
Tax incentives--Libya Taxation--Libya Investment Umiema - H - Emhemed Abdu Jawad الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| description |
There are several phenomena's that attract foreign companies to divert its destination of investment from one country to another that is less flourishing economically. What attracts these companies is the tax incentives offered by these countries. These tax incentives in the general context or investment laws on a more specified level pose an attractive option to foreign companies. The problem in the search is the relationship between tax incentives and foreign companies and their interaction with each other. Therefore a link will be established in this study between the Libyan laws relating to taxation and investments and what incentives do these laws provide to forging companies fi-om one perspective. On the other hand the second perspective to link is
the Islamic sharia law taxes which are composed of some money sources, in addition to looking more closely to the extent of impact of the offered tax incentives in relation to the set goals. The study based on both inductive and analytical method isindispensable comparative approachwhenneed to arises. The most important results;These are that foreign companies from the sharia law perspective are more protective of the government than from the Positivism laws. This resulted that these foreign companies should be managed by a Muslim. That action is based on the fact that a business manager should have previous knowledge of the governing sharia laws that the contracts should obey and to reject any contracts that don't satisfy the laws. Sharia laws have always taken the lead of Positivism laws in providing counter measures to insure that taxes are collected. That's through insuring that foreign investment obey the sharia law and forbid these companies from breaking the laws. On the other hand we find what concerns Libyan laws is the tax incentive which is an early indicator to early action of investment in any country. According to the World Investment Report issued in 201 1 that examined the direct investment index of foreign companies in Arab countries, pointed out that Libya has seen a rise of investment flows of more than 40% in 2010 which reach $ 3.8 billion, in comparison to 2005 direct investments of foreign companies was the proportion of foreign flows investment of $ 1 billion. Thus, it is clear that the rise in the flow of foreign investment company's index was the product of Law No. 5. The proof of the success was the number of attracted foreign companies that invested in Libya in 2010. This flow attraction was short-term due to the political crisis that Libya was going through since the beginning of 2012, which resulted in a decline of investments by foreign companies. |
| format |
Thesis |
| author |
Umiema - H - Emhemed Abdu Jawad |
| author_facet |
Umiema - H - Emhemed Abdu Jawad |
| author_sort |
Umiema - H - Emhemed Abdu Jawad |
| title |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| title_short |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| title_full |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| title_fullStr |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| title_full_unstemmed |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| title_sort |
الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) |
| granting_institution |
Universiti Sains Islam Malaysia |
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my-usim-ddms-129722024-05-29T20:02:25Z الحوافز الضريبية في القانون الليبي وأثرها في جذب استثمار الشركات الأجنبية (دراسة على ضؤ الشريعة الإسلامية) Umiema - H - Emhemed Abdu Jawad There are several phenomena's that attract foreign companies to divert its destination of investment from one country to another that is less flourishing economically. What attracts these companies is the tax incentives offered by these countries. These tax incentives in the general context or investment laws on a more specified level pose an attractive option to foreign companies. The problem in the search is the relationship between tax incentives and foreign companies and their interaction with each other. Therefore a link will be established in this study between the Libyan laws relating to taxation and investments and what incentives do these laws provide to forging companies fi-om one perspective. On the other hand the second perspective to link is the Islamic sharia law taxes which are composed of some money sources, in addition to looking more closely to the extent of impact of the offered tax incentives in relation to the set goals. The study based on both inductive and analytical method isindispensable comparative approachwhenneed to arises. The most important results;These are that foreign companies from the sharia law perspective are more protective of the government than from the Positivism laws. This resulted that these foreign companies should be managed by a Muslim. That action is based on the fact that a business manager should have previous knowledge of the governing sharia laws that the contracts should obey and to reject any contracts that don't satisfy the laws. Sharia laws have always taken the lead of Positivism laws in providing counter measures to insure that taxes are collected. That's through insuring that foreign investment obey the sharia law and forbid these companies from breaking the laws. On the other hand we find what concerns Libyan laws is the tax incentive which is an early indicator to early action of investment in any country. According to the World Investment Report issued in 201 1 that examined the direct investment index of foreign companies in Arab countries, pointed out that Libya has seen a rise of investment flows of more than 40% in 2010 which reach $ 3.8 billion, in comparison to 2005 direct investments of foreign companies was the proportion of foreign flows investment of $ 1 billion. Thus, it is clear that the rise in the flow of foreign investment company's index was the product of Law No. 5. The proof of the success was the number of attracted foreign companies that invested in Libya in 2010. This flow attraction was short-term due to the political crisis that Libya was going through since the beginning of 2012, which resulted in a decline of investments by foreign companies. Universiti Sains Islam Malaysia 2016-03 Thesis other https://oarep.usim.edu.my/handle/123456789/12972 https://oarep.usim.edu.my/bitstreams/f0734372-77c7-4732-8596-14eff9eb6652/download 8a4605be74aa9ea9d79846c1fba20a33 https://oarep.usim.edu.my/bitstreams/168d5377-a0c1-4a54-8c5d-462c582fdc82/download 1eb05074ff2a409bf125150118fd884e https://oarep.usim.edu.my/bitstreams/a19bc3d9-5519-4287-8758-3971eba1d2e4/download d7e92925a3ad1177eacb7ab25e691aa9 https://oarep.usim.edu.my/bitstreams/f01b1c74-dad1-4c6b-b1b6-8ab33e5e972c/download 539efd21cc2babe88c62fa68ffd08dfe https://oarep.usim.edu.my/bitstreams/99ba47ca-721c-4538-8c52-51dada0969b4/download 6205c86cafc6a10bf78343aede6e3cc3 https://oarep.usim.edu.my/bitstreams/48abba14-e1a1-4338-9b29-e2c5129a46aa/download 7162c2e64f7cf62fd55364512056d753 https://oarep.usim.edu.my/bitstreams/a857317d-b644-4265-861d-2896a45e0648/download 31d8f03714bbaf8c3b96639e70b5b2eb https://oarep.usim.edu.my/bitstreams/02543c6e-b5ed-40e3-9aac-5d8c57543305/download 52e7880e312456baa7c7ed0dce7d4260 https://oarep.usim.edu.my/bitstreams/f6da46d7-3484-4d6d-bf3e-e0e0f625f359/download eaa024ce23e75a1059ff8152442fd4ec https://oarep.usim.edu.my/bitstreams/4d9bff9b-4a1e-42ba-a3c4-83e57f3f69ca/download b1789a7be55998d1f6a1c2326a93c94b https://oarep.usim.edu.my/bitstreams/7a7f1ce7-24a4-48cb-ac77-7272348379b1/download 48a18093d95701b141ae3c1d96062a66 https://oarep.usim.edu.my/bitstreams/3eea0de3-a46d-453f-8464-503894604e83/download 68b329da9893e34099c7d8ad5cb9c940 https://oarep.usim.edu.my/bitstreams/88a5e617-75c7-4925-827f-c25f61176cc9/download 429079e52f342c49301a02e207bfde06 https://oarep.usim.edu.my/bitstreams/749419aa-e9e0-4a18-b691-65a71912b197/download 24d68299ae13852334a122ea657bbaaa https://oarep.usim.edu.my/bitstreams/be2cf3ec-bfa3-4110-a84a-d25c825b25c7/download 12e043953cadc5683745a10a5ed85d37 https://oarep.usim.edu.my/bitstreams/c2fe422d-a511-419b-a7de-426d18ad1a6f/download 11356dc174f5490538e645a4f909e252 https://oarep.usim.edu.my/bitstreams/92bed36b-7b25-4421-99f2-c5902907cc50/download 4cd8a303e123f0d6276cf3716359a9b0 https://oarep.usim.edu.my/bitstreams/7c6bf2d7-93e6-4a0b-9c8b-7f500578946b/download 0ead97509bb43526a158e84c540d1c3e https://oarep.usim.edu.my/bitstreams/1b5079ef-6400-48af-8def-e604c6a4cd53/download 82cb4069a222e4c0dd5616b30fbf2f9b https://oarep.usim.edu.my/bitstreams/6ac9f52e-9530-48fd-ac6c-2e626c07da77/download 8d1b69dd9bdc9df4a8073c7a8193c7af https://oarep.usim.edu.my/bitstreams/a5b0ca4b-1721-407c-b3a8-d3b014eb8c44/download 359c989e7470416468f7ad84d3dda8c9 Tax incentives--Libya Taxation--Libya Investment |