Value Added Tax: A Comparative Study Of Global Tax Systems
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Book Value Added Tax A Comparative Study Of Global Tax Systems
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
Value Added Tax: A Comparative Study Of Global Tax Systems
| Author: | Khaled Abd Al Alim Alsayed Awad |
| Category: | Taxes And Tax Systems [Edit] |
| Language: | Arabic |
| Publisher: | إيتراك للنشر والتوزيع |
| ISBN: | 978977383123 |
| Release Date: | 01 Jan 2008 |
| Pages: | 538 |
| Rank: | 296,149 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
على الرغم من أن الضريبة على القيمة المضافة Value Added Tax تحتل أهمية كبيرة في الهيكل الضريبي لمعظم دول العالم على اختلاف نظمها الاقتصادية إلا أنها لم تحظى باهتمام كبير للتعريف بها، ويرجع ذلك إلى فرضها تحت أسماء وأوصاف متعددة وغير واضحة طبقًا للمرحلة التي يتم تحصيلها عندها سواء كان ذلك عند مرحلة الإنتاج كضريبة إنتاج Excis Tax أو عند المبيعات كضريبة مبيعات Sales Tax أو عند المشتريات كضريبة مشتريات Purchases Tax أو باعتبارها كضريبة على القيمة المضافة Value Added Tax.
وبما أن القيمة المضافة من وجهة نظر فقهاء الضرائب عبارة عن ضريبة تفرض على الإنتاج في كافة مراحله وتتمثل في الزيادة في قيمة الإنتاج في كل مرحلة من مراحل الإنتاج وهي ضريبة تفرض على قيمة مساهمة المشروع في العملية الإنتاجية، وعلى ضوء هذا يتناول هذا الكتاب ماهية الضريبة على القيمة المضافة وكذلك خصائص تلك الضريبة.
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Not available digitally or on paper through the Noor Library, it is for rating and review
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