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| Author: | AlMorsi Alsayed Hijazi |
| Category: | Taxes And Tax Systems [Edit] |
| Language: | Arabic |
| Publisher: | الدار الجامعية |
| Release Date: | 01 Dec 2001 |
| Pages: | 378 |
| Rank: | 242,602 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
هذا كتاب في النظم الضريبية بين النظرية والتطبيق، تلك النظم التي تعدّ من الظواهر الاجتماعية المعاصرة الهامة، وتدرس هنا ليس في إطار أحكامها الشريعية، وإنما في ضوء واقعها الاقتصادي والاجتماعي والسياسي أيضاً، ولذا يحتوي هذا المؤلف على دراسة الإطار النظري للنظم الضريبية فيعرض لمكونات هذه النظم، وعلاقتها بالسياسات الضريبية، وتأثير الواقع الاقتصادي والاجتماعي والسياسي عليها قبل أن يوضح دور السياسة الضريبية في تحقيق أهداف المجتمع الاقتصادية والاجتماعية. ثم يتناول بالشرح والتحليل القانون الضريبي من حي نشأته وذاتيته المستقلة عن القوانين الأخرى العامة والخاصة، ونطاق تطبيقه المكاني والزمني. وأخيراً يتناول الكتاب دراسة وتحليل بعض النظم الضريبية القائمة فيعرض لك من النظامين الضريبيين الأمريكي والمصري. فيناقش أهم الضرائب في كل من النظامين والجوانب الفنية المتعلقة بكل ضريبة، وذلك في إطار منهج متسق، يبدأ بتحديد نطاق الضريبة ثم يناقش كيفية تحديد الوعاء وربط وتحصيل الضريبة، قبل أن يعرض لأهم السمات المميزة لكل منها وذلك كله من أجل الوصول إلى مدى علاقة كل منها في تحقيق الأهداف الاقتصادية والاجتماعية لمجتمعاتها.
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