Investigating the Impact of Tax Exemptions on the Growth and Development of Free Trade Zones (Case Study: Chabahar Free Trade Zone)

Taxes are the most important source of financing government expenditures. To promote economic growth, the government has created free trade zones that can provide economic facilities to those areas by providing special facilities. One of the most important features of free zones is tax exemptions and customs discounts. The purpose of these exemptions is to create safe and developed areas for economic activities that have the ability to attract high domestic and foreign capital and are able to create employment and economic development. Therefore, the purpose of this study is to investigate the impact of tax exemptions on the growth and development of free trade zones in the period 1399. The statistical population of the study includes all companies and booths located in Chabahar Free Trade Zone, which were selected based on Cochran's formula of a sample of 303 companies and the sampling method is random. This research is applied in terms of purpose and descriptive-correlational in terms of data collection. The method of data collection is field and survey and a researcher-made questionnaire was used to collect research data and Cronbach's alpha value of the questionnaire was 0/951. In the next step, using SPSS software, Klomogorov-Smirnov tests and simple regression were performed on the research hypotheses. The results showed that there is a positive and significant relationship between tax exemptions and variables of growth and development of free trade zones, the entry of companies and the level of employment.