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| Author: | Abd Al-Basit Ali Jassim AlZubaidi |
| Category: | Taxes And Tax Systems [Edit] |
| Language: | Arabic |
| Publisher: | دار الحامد للنشر والتوزيع |
| ISBN: | 9789957323097 |
| Release Date: | 01 Jan 2008 |
| Pages: | 415 |
| Rank: | 295,718 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
تعد الضريبة على الدخل من أهم الضرائب المباشرة التي تتخذ من الدخل وعاء لها، ونظراً لأهمية هذه الضريبة فقد أولت جميع التشريعات الضريبية عناية خاصة بها، ولهذا فقد احتلت هذه الضريبة مكاناً مرموقاً في التشريعات الضريبية الحديثة نظراً لما تحدثه من آثار مالية وإقتصادية وإجتماعية سواء على الدولة أم على الأفراد.
لبلوغ ما تقدم تتوزع مادة البحث العلمي على بابين يسبقهما فصل تمهيدي وكما يأتي: الفصل التمهيدي: ماهية وعاء ضريبة الدخل، الباب الأول: الدراسة النظرية لوعاء ضريبة الدخل ويضم أربعة فصول هي: الفصل الأول: طبيعة الدخل الخاضع للضريبة، الفصل الثاني: تحديد وعاء ضريبة الدخل من حيث الموضوع، الفصل الثالث: تحديد وعاء ضريبة الدخل من حيث الأشخاص، الفصل الرابع: تحديد وعاء ضريبة الدخل من حيث المكان والزمان.
الباب الثاني: الدراسة العملية لوعاء ضريبة الدخل ويشمل أربعة فصول: الفصل الأول: الدخل الناتج عن العمل، الفصل الثاني: الدخل المتأتي من رأس المال، الفصل الثالث: الدخل المتأتي من العمل ورأس المال، الفصل الرابع: الدخول غير الدورية، وانتهى الكتاب بخاتمة تتضمن أهم الإستنتاجات التي خرجت بها الدراسة والمقترحات التي تمثل إسهاماً متواضعاً في البحث العلمي.
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