التنظیم الفنی لضریبة المبیعات -دراسة مقارنة

القسم: RESEARCH
إصدار
مجلد 24 عدد 78 (2022): المجلد 24 العدد 78
منشور
Mar 1, 2022
##editor.issues.pages##
287-334

الملخص

المستخلص                                                تعد ضریبة المبیعات من الضرائب الغیر المباشرة  والمهمة بوصفها موردا مهما لرفد الخزانة العامة  بالموارد المالیة .وتم فرض هذه الضریبة فی العراق لأول مرة فی عام 1997على الخدمات التی تقدمها المطاعم وفنادق الدرجة الاولى والممتازة فقط لحین ان قام المشرع العراقی بتوسیع وعاء ها عندما قام بفرضها على العدید من  السلع والخدمات الاخرى بموجب موازنة 2015 والموازنات اللاحقة  ای انه لم ینظم الاحکام الخاصة بها فی قانون مستقل   فضلا على انه احال بخصوص ذلک الى قانون ضریبة الدخل رقم 113 لسنة 1982المعدل النافذ لذلک یتطلب الامر وجوب قیام المشرع العراقی بتنظیم الاحکام الخاصة بها فی قانون مستقل.

المراجع

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  40. - The Federal General Budget Law of the Republic of Iraq for the fiscal year 2018, published in the Iraqi gazette, No. 4485, 2/4/2018, as well as general budgets for the years (2016-2020).
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  42. Egyptian executive regulations:
  43. Egyptian Laws:
  44. Eighth- Electronic Sites:
  45. Fifth- Books:
  46. First- Laws:
  47. Fourth- Official letters:
  48. Iraqi instructions:
  49. Iraqi Laws:
  50. Jordanian Instructions:
  51. Jordanian Laws:
  52. References
  53. Second- Budgets:
  54. Seventh- Researches:
  55. Sixth- Dissertations and Theses:
  56. Tables:
  57. Third- Implementing regulations, instructions and tables:

المؤلفون

علیاء عبدالجبار یونس

کلیة الحقوق/ جامعة الموصل

فضیلة عباس غائب

کلیة الحقوق - جامعة الموصل

المعرفات

https://doi.org/10.33899/alaw.2022.172990
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