The relationship between the investment budget expenditures and corporate profits and its reflection on the corporate tax proceeds for the years from 2008 - 2014

Abstract

The investment budget expenditures are one of the main factors in the economic growth of any country, and its impact on various economic activities, including the activities of companies operating in various sectors that increase corporate profits, which are considered among the most important incomes subject to tax accounting, and that this growth leads to an increase in corporate profits and thus It reflects positively on tax revenues, due to the economic growth it witnessed Taxes are considered one of the important tributaries in financing public expenditures, in addition to being one of the tools of economic policy through which economic stability is achieved, as well as a tool used by countries in directing investment. It was based on the hypothesis that does the increase in the investment budget expenditures affect the profits of companies, to what extent can it affect the corporate tax proceeds