Halep eased through 6-3, 6-0 against the Russian, in a second round match lasting just 71 minutes. She received a bye in the first round.
The Romanian raced to a 5-1 lead in the first set before Makarova, the world number 36, showed some defiance by breaking Halep's serve and threatening a comeback.
Halep, who hit 13 winners, rallied and then stormed through the second set without losing a game.
Doha represents Halep's return since last months heartbreaking loss in the Australian final as she has been nursing an ankle injury.
The injury forced her out of Romania's Fed Cup tie with Canada last weekend.
The woman who beat her in Melbourne and also claimed Halep's world number one ranking at the same time, Caroline Wozniacki, is on court later on Wednesday.
Halep has the possibility of reclaiming the world's top ranking this week if she reaches at least the quarter-finals and goes one round further than Wozniacki.
Also through to the third round is Petra Kvitova.
The Czech star battled back from a set down to beat Polands Agnieszka Radwanska 6-7 (3/7), 6-3, 6-4.
"I have no idea, first of all, how I turned it around. I felt pretty exhausted," said double Wimbledon champion Kvitova.
"Not like physically but most like mentally.
"Its pretty tiring all these matches. But you know, on the other hand, Im very proud of myself that I won it.
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