أحکام الاستثمار السیاحی -دراسة مقارنة-

القسم: RESEARCH
منشور
Aug 4, 2025
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197-238

الملخص

بالرغم من أهمية الاستثمار السياحي في تعظيم واردات الدول التي تمتلك مقومات وجوده ومنها العراق (الذي يتميز بتنوع مصادر السياحة فيه وقد تعزز دور هذا القطاع بعد إدراج مناطق الأهوار في جنوب العراق ضمن مناطق التراث العالمي عام (2016 )، فهو معين لا ينضب إذا ما أحسن استغلاله من خلال ما يحققه من موارد وعائدات اقتصادية كبيرة، فقد أغفل المشرع العراقي وغيره من التشريعات الأخرى ومنها التشريعات محل المقارنة تنظيم أحكامه في تشريع خاص، مما يعني الرجوع إلى الأحكام العامة المنظمة للاستثمار والتشريعات الخاصة بالعمل السياحي، البحث في أحكام الاستثمار السياحي من حيث الحقوق الناشئة عنه والالتزامات المترتبة على عاتق المستثمر السياحي هو ما سنتناوله في هذا البحث، والذي توصلنا فيه إلى جملة من النتائج ولعل أبرزها القصور التشريعي في أحكام الاستثمار السياحي بالرغم من الحاجة العملية لوجودها، وما تركه هذا القصور من معوقات ومصاعب أدى الى تأخر الاستثمارات السياحية، الأمر الذي دفعنا إلى دعوة المشرع العراقي لإصدار تنظيم قانوني خاص بالاستثمار السياحي.

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