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| Author: | جمال صبحي القعقور |
| Category: | Taxes And Tax Systems [Edit] |
| Language: | Arabic |
| Publisher: | منشورات الحلبي الحقوقية |
| ISBN: | 9786144018989 |
| Release Date: | 20 Jul 2017 |
| Pages: | 78 |
| Rank: | 804,910 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
يتضمن الكتاب مجموعة من المقالات الإقتصاديَّة والضريبية التي نشرت للمؤلف بشكل أساسي في جريدة النهار ومجلة الإقتصاد والأعمال وذلك خلال الفترة من العام 2002 ولغاية العام 2013.
وتعتبر هذه المقالات مرجعاً قانونياً مهماً للخبراء المحاسبين والمحامين والقانونيين المهتمين بمعرفة مقارنات قانونية تساعد على تحديد بعض المفاهيم الضريبية وتكشف ثغرات بعض النصوص والتطبيقات والممارسات.
يتناول الكتاب بأسلوب علمي وقانوني مبسَّط واقع الأنظمة والقوانين الضريبيَّة وبطرح حلولاً مالية وضريبيَّة تساعد على النهوض بالإقتصاد الوطني، كما يناقش الكتاب كافة الموازنات ومشاريع الموازنات التي طرحت خلال هذه الفترة ويقدِّم مجموعة إقتراحات وبدائل قانونيِّة تساعد على تطبيق العدالة الضريبيَّة ولا تؤدِّي إلى مزيد من الإنكماش والتراجع الإقتصادي، بالإضافة إلى عرض ومناقشة كافة البنود الضريبية التي طرحت في مشاريع الموازنات.
يتناول الكتاب ثغرات قانون الضريبية على القيمة المضافة وثغرات وإقتراحات بخصوص قانون الأوفشور الجديد وبعض ثغرات التصميم المحاسبي العام، كما يعرض مقارنة قانونية لمفهوم الأجير ومقترحات وملاحظات حول مشروع قانون ضريبة الدخل الجديد.
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