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| Author: | Kamel Allawi AlFatlawi |
| Category: | Financial Management [Edit] |
| Language: | Arabic |
| Publisher: | دار الكتاب الجامعي |
| ISBN: | 9786144522622 |
| Release Date: | 11 Feb 2020 |
| Pages: | 348 |
| Rank: | 395,080 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
اهتم الإقتصاديون والمتخصصون بالمالية العامة Public Finance بتحليل التأثير المتبادل للإنفاق الحكومي والسياسة الضريبية في النشاط الإقتصادي، وركزوا على الكيفية التي تؤدي بها السياسة المالية وظائفها في المجال الإقتصادي متأثرين بالأيديولوجيا التي يعتنقونها حول العلاقة بين الأفراد والمؤسسات من جهة والدولة ومؤسسات الحكم من جهة أخرى.
وتقدم النظرية الإقتصادية نقطة الشروع بتحليل تأثير السياسات العامة في الحياة الإقتصادية والإجتماعية وغيرها لأنَّها تقدم طريقة التفكير المنطقية حول العوامل التي تؤثر بقوة في سلوك المعنيين بتلك السياسات.
مع ذلك ما تزال مسائل المالية العامة وقضاياها شديدة التعقيد وتتطلب خبرة واسعة لرصد آثار الإنفاق العام والضرائب في الإقتصاد، فقد أدى نمو دور الدولة وإتساع مجالاته إلى تزايد تأثير النشاط المالي لها (النفقات والإيرادات العامة) في المتغيرات الإقتصادية والإجتماعية، وأصبحت الموازنة العامة تمثل أداة رئيسة لتوجيه تلك المتغيرات نحو ضمان تحقيق أهداف السياسات العامة.
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