Ayyed Jasim Abbood 2026. Evaluation System of Tax Exemptions and Its Impact on Local Investments: An Applied Study at the Iraqi General Tax Authority for the Period 2015–2024. International Journal on Economics, Finance and Sustainable Development. 8, 1 (Mar. 2026), 329–339. DOI:https://doi.org/10.31149/ijefsd.v8i1.5612.