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Book Economic Analysis Of Tax Law And Built Real Estate

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Economic Analysis Of Tax Law And Built Real Estate
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Economic Analysis Of Tax Law And Built Real Estate

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Category: Taxes And Tax Systems [Edit]
Language: Arabic
Publisher:  منشورات الحلبي الحقوقية
ISBN: 9789953524931
Release Date:
Pages: 126
Rank: 617,311 No 1 most popular
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إن الزيادة الواضحة في حجم النفقات العامة بصورة مطردة، يتطلب ضرورة تنمية موارد الدولة المختلفة لمواجهة هذه الزيادة في حجم النفقات، واهم صور موارد الدولة على الإطلاق الضرائب، ولذلك كان لا بد من زيادة الإيرادات الضريبية لتتمشى مع التنمية الإقتصادية في كافة الجوانب الإقتصادية.

وإن حجم الإستثمارات العقارية قد ارتفع في السنوات الأخيرة، ومن ثم كان من اللازم أن يحدث زيادة في حصيلة الضرائب العقارية لتتمشى مع الزيادة في حركة العمران العقاري على المستوى ككل.

ولهذا جاء اهتمامنا بدراسة قانون الضرائب على العقارات المبنية الجديد لنتبين ما قرره من أحكام جديدة تهدف إلى زيادة الحصيلة الضريبية من جهة، ومراعاة أحكام العدالة الضريبية والتيسير على صغار المكلفين من جهة أخرى.

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