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Book Scientific And Practical Principles In Tax Accounting And Its Applications In Jordan

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Scientific And Practical Principles In Tax Accounting And Its Applications In Jordan
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Scientific And Practical Principles In Tax Accounting And Its Applications In Jordan

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Category: Taxes And Tax Systems [Edit]
Language: Arabic
Publisher:  دار الحامد للنشر والتوزيع
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Rank: 369,052 No 1 most popular
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منذ أن وجد الانسان على شكل مجتمع، وأخذت الدولة بالظهور، فامت السلطات العامة بالبحث عن إيرادات تسد بها نفقاتها العامة، حيث تعتبر الإيرادات الينابيع التي تستقي منها الدوله الأموال اللازمة لسد نفقاتها العامة ومع ازدياد المهام الملقاه على عاتق الدولة في تحقيق الأمن والدفاع والصحة والتعليم وتوجيه النشاط الإقتصادي، كان لا بد من تأمين الإيرادات اللازمة لتغطية هذه النفقات ولقد تطور مفهوم الإيرادات مع تطور الدولةن والمحاسبة الضريبية ليست غاية في حد ذاتها بل هي وسيلة فعّالة في خدمة النظام المالي للدولة والنظام المحاسبي للأشخاص. فهي تساعد الدوائر المالية في تحديد الإيرادات الحقيقية للمكلفين وفقا للتشريع المالي المطبق مع الاستعانة بالقواعد والمفاهيم والأسس والمبادئ المحاسبية المتعارف عليها.

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