?????? ????? ????? ??????? . ???? : "In Light of Historical Lessons and Comparative Experiences" (Arabic Edition)
Language: Arabic
Published by Rushd Bookstore, 2024
- Softcover
- New

Seller: Majestic Books, Hounslow, United KingdomMajestic Books
AbeBooks seller since January 19, 2007
Condition: New
£ 15.66
Quantity: 4 available
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- Title
- ?????? ????? ????? ??????? . ???? : "In Light of Historical Lessons and Comparative Experiences" (Arabic Edition)
- Author
- العجرود, جمال عبد
- Publisher
- Rushd Bookstore
- Publication year
- 2024
- Condition
- New
- Binding
- Soft cover
- Language
- Arabic
- ISBN 10
- 6030453203
- ISBN 13
- 9786030453207
يتناول هذا الكتاب موضوع إصلاح القانون الضريبي وقانون الموازنة العامة في إطار رؤية شاملة للمالية العامة، تنطلق من تحليل فلسفة الضريبة وحدودها، وتبحث في الضوابط التي ينبغي مراعاتها لتحقيق التوازن بين متطلبات الدولة وحقوق المجتمع. ويعالج الكتاب إشكالية الإصلاح من منظور قانوني ومالي، مستندًا إلى مبادئ العدالة والكفاءة والحوكمة الرشيدة.
في الباب الأول، يناقش المؤلف محددات إصلاح القانون الضريبي من خلال محورين رئيسيين: استشعار ضرورة الضريبة، والانتباه لخطورتها. فيبرز أن الضريبة تمثل ضرورة حتمية لقيام الدولة بوظائفها الأساسية، فهي أداة لتمويل النفقات العامة وتحقيق الاستقرار الاقتصادي والاجتماعي. إلا أن هذه الضرورة لا تعني إطلاق يد المشرّع دون قيود، بل تظل مقيدة بمبادئ العدالة والتناسب والقدرة التكليفية. كما يوضح أن الإفراط في فرض الضرائب قد يؤدي إلى آثار سلبية على المالية العامة والاستثمار والنشاط الاقتصادي، في حين أن التفريط فيها، سواء كان مشروعًا أو غير مشروع، قد يهدد قدرة الدولة على الوفاء بالتزاماتها ويخل بمبدأ المساواة بين المكلفين.
أما الباب الثاني فيتناول محددات إصلاح قانون الموازنة العامة، مؤكدًا أهمية تعزيز مبادئ المالية العامة الحديثة، وفي مقدمتها الحوكمة والشفافية والمساءلة. ويعرض الكتاب آليات تفعيل الحوكمة على المستويين الهيكلي والموضوعي، بما يسهم في تحسين إدارة الموارد العامة وضبط الإنفاق. كما يسلط الضوء على ضرورة دعم الموارد المالية من خلال المراجعة المستمرة للمنظومة الضريبية والبحث عن روافد مالية إضافية، بما يحقق الاستدامة المالية ويعزز الاستقرار الاقتصادي.
يمثل هذا الكتاب إضافة علمية مهمة في مجال القانون المالي، إذ يقدم إطارًا تحليليًا متكاملًا لإصلاح السياسات الضريبية والموازنية، ويخاطب الباحثين والمختصين وصناع القرار الساعين إلى بناء منظومة مالية أكثر عدالة وكفاءة وشفافية.
"Synopsis" may belong to another edition of this title.
Majestic Books
Hounslow, United Kingdom
AbeBooks seller since January 19, 2007
Shipping rates from United Kingdom to U.S.A.
| Item | 14 to 45 business days | 5 to 10 business days |
|---|---|---|
| First item | £ 6.50 | £ 9.85 |
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We specialise in General Interest Books from South Asian countries.
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Art, Economics, Buddhism, Religion, Sociology, PaintingSeller's business information
BOOKS AND PERIODICALS AGENCY LTD
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