الضزائب وأثارٍا على التينية الإقتصادية في محلية عطبرة في الفترة ما بين (2013-2016)

Abstract

The study dealt with taxation and its impact on economic development in Atbara. The problem addressed by the study is whether taxes affected the economic development in Atbara and whether taxes are directed to local development purposes. The aim of the research is to identify the role and effects of taxation in financing the economic development process and the proper tax direction to contribute more to the local development process A number of hypotheses were identified, the most important of which is the tax of the important resources in the local, and the research was based on descriptive analytic theory and deductive approach, in addition to the survey method through personal interview and observation. The research found the most important results of the taxes have a significant impact on investment in the local Atbara through the facilities and exemptions provided by the tax office in Atbara to investors and in providing information on the opportunities and areas and priorities of investment in the local tax effect on savings through a set of exemptions for some goods And services and age exemptions for salary and wage taxes, while the impact of taxes on production appears in the implementation of production and industrial development in the local. The study aims at encouraging local production by reducing taxes on exports, encouraging investment by providing information on investment opportunities and priorities in Atbara, encouraging investment in Atbara by means of further measures and facilities in the industrial and service sectors. And agricultural.