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Tax is an important financial resource that the state depends on in all its economic, political,
and social fields. Nevertheless, the role of the tax is highlighted in raising tax revenues and influencing
economic variables, such as savings, consumption, investment, and employment. The tax was taken as
an important tool to stimulate investment in industrial projects because of this activity's important role
in raising the efficiency of economic development and reviving the national economy, as many industrial
investment laws were enacted and the most important thing included was exempting industrial projects
from all taxes and fees (5-10) years, and an exemption Profits from income tax for a period of 5 years
starting from the year in which
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