محمدجواد پاکدل مقدم

  audi Arabia has long been recognized as one of the world's largest oil producers, and the country has derived most of its income from oil exports. This oil-centered economic model has brought challenges over time, including vulnerability to global oil price fluctuations and limitations on growth in other economic sectors. In response to these challenges and with the goal of reducing this one-sided dependency, Saudi Arabia introduced Vision ۲۰۳۰, a set of economic and legal reforms aimed at sustainable economic development and diversifying the country’s revenue sources. One of the key pillars of this plan is attracting foreign investment and creating an attractive environment for international investors. Extensive reforms in domestic laws and regulations have been implemented to facilitate foreign investment, transitioning the economy from being oil-focused to a more diversified, multi-sector economy. In this regard, one of the most important tools Saudi Arabia has used to achieve these goals is special economic zones. The first special economic zone was established in ۲۰۰۵, but to fulfill the goals of Vision ۲۰۳۰ and turn Saudi Arabia into a major hub for international investment and trade, four new special economic zones were introduced in ۲۰۲۳. These zones aim to attract foreign investors by offering tax exemptions, investment incentives, and facilitating regulations, paving the way for the development of various economic sectors. The main objective of this thesis is to analyze and examine the impact of legal reforms and the creation of special economic zones in facilitating and attracting foreign investment in Saudi Arabia, with a focus on the role of these zones in achieving the goals of Vision ۲۰۳۰.