The role of tax exemptions contained in Libyan tax legislation in encouraging investment to support and promote sustainable development in Libya

Abstract

The main aim of current study is reflected in its modernity, and the role of exemptions, privileges, and tax incentives to encourage investment in Libya in order to support sustainable development, to reach accurate results about the effectiveness of incentives, exemptions, privileges, and investment guarantees in the State of Libya. To achieve the objectives of the study, the descriptive analytical approach was used by referring to books, scientific periodicals, theses, and theses as secondary sources of data. The study using a set of statistical methods represented in the frequency distributions and the percentage of data description, the arithmetic mean to know or determine the level of response of the individuals participating in the study, the standard deviation to find out the level of dispersion of answers, T-test to find out the statistical significance of the arithmetic mean