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Copyright reserved
The book cannot be previewed or downloaded in order to preserve the copyright of the author and publishing house
Not available digitally or on paper through the Noor Library, it is for rating and review
Author: | Khalil Muhammad AlDamour |
Category: | Public Funds Law [Edit] |
Language: | Arabic |
Publisher: | دار الثقافة والنشر والتوزيع |
ISBN: | 139789957160487 |
Release Date: | 01 Jan 2005 |
Pages: | 411 |
Rank: | 248,844 No 1 most popular |
Short link: | Copy |
More books like this book |
تنبع أهمية هذا الكتاب من كونه الرافد الذي يرفد الباحث بكل الأنظمة والتعليمات الصادرة عن الضريبة الدخل والتعديلات التي طرأت عليها من سنة 1954 ولغاية 2004 الفائدة الأخرى لهذا الكتاب تكمن في تمكين الدارسين والباحثين الجادين من عمل الدراسات المقارنة في مجال الأنظمة والتعليمات الصادرة عن الضريبة الدخل وبداية جرى توضيح بعض المفاهيم أو بيان مصادر الدخل والتي تأتي من طرق متعددة كالرواتب والأجور والعلاوات والمكافآت، والفوائد والعملات مشيرا في الوقت نفسه إلى المؤسسات والدوائر المعفاة من هذا القانون ثم تطرق إلى بيان شرائح الضريبة وفئاتها وقد أشار إلى محكمة الاستئناف والتمييز والتي تختص بالنظر في أي استئناف يقدم للطعن في القرارات التقديرية وإعادة النظر في التقرير كما تناول الجرائم والعقوبات التي تقضي بمعاقبة كل من تهرب أو ساعد أو حرض غيره على التهرب من دفع تلك الضريبة إذ يعرض نفسه للمساءلة القانونية وبالتالي للعقوبة.
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