Identify and evaluate the impact of tax incentives on investment in South Khorasan Province

One of the major factory in improvement and receiving a favorable investment in every area, is identifying investment potentials of the area and creating the conditions for the correct use of the facilities that are available. The main objective of this study was to investigate the impact of tax incentives on investment in Southern Khorasan Province. The research method is descriptive - survey. Two hypotheses were put forward to realize the objectives of the study , and data were collected using a questionnaire. SPSS software was used for data analysis. The univariant t test statistical method was used to investigate the hypotheses. The results of this study indicate that there is a significant relationship between tax incentives and investment in the region in other words, investors are agree with such incentives and consider them necessary. But incentives alone are not enough and a long-term investment requires opportunities and additional support.