This study examines the impact of tax incentive policies on attracting foreign investment, with the aim of analyzing their effectiveness and determining factors. A qualitative methodology was used based on documentary analysis of research and analysis of government policies. The results reveal the importance of political and economic stability, coordination between public and private sectors, economic diversification, transparency in the implementation of fiscal policies and international cooperation as key factors in improving the attractiveness of foreign investment. These findings highlight the need for well-designed fiscal policies tailored to the specific conditions of each country to promote greater foreign investment and stimulate economic growth.
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Yamileth Arteaga-Alcívar (2024) studied this question.
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