M. Saadia Hilal Hassan Al-Tamimi   Prof. Kazem Saad Abdul-Reda Al-Araji   Prof. Kazem Ahmed Al-Battat 

Abstract

It is known that the investing is based directly and close on the environment that have featured by stability of political, economic and social, through a policy group and laws and regulations that affect in investor’s confidence and convince him to orientation his investments to a country without the other, but it notes that the investment environment in Iraq is not suited in spite of legislation the Amended Investment Law, number 13 for year 2006 and its including many  exemptions and incentives for investment projects, and that because the country suffering from lack of security and political stability and the deterioration of infrastructure and the deterioration of economic conditions and the spread of the phenomenon of financial and administrative corruption in addition to other factors . so the research found the necessity to create a favorable investment environment and stimulating through Some of the suggestions  to the advancement of the investment environment in Iraq

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