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الضرائب والرسوم
الضرائب والرسوم
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الضرائب والرسوم
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الضرائب والرسوم
الضرائب والرسوم

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الضرائب والرسوم
Journal Article

الضرائب والرسوم

2020
Request Book From Autostore and Choose the Collection Method
Overview
تهدف الدراسة إلى بيان الصورة الكاملة عن الضرائب والرسوم، وذلك من خلال المطالب التالية: المطلب الأول جاء عن حقيقة الضرائب والرسوم، والألفاظ ذات الصلة، والمطلب الثاني وضحت فيه الفرق بين الضرائب والرسوم والزكاة، والمطلب الثالث تحدثت فيه عن نشأة الضرائب وتطورها التاريخي، والمطلب الرابع وضحت فيه أنواع وخصائص الضرائب والرسوم والهدف منهما، والمطلب الخامس بينت فيه وعاء الضريبة وأثر تطبيق الضريبة والرسوم في التنمية الاقتصادية، والشروط الواجب مراعاتها عند فرض الضريبة، ثم ختم البحث بالمطلب السادس الذي وضح فيه حكم فرض الضرائب في الفقه الإسلامي.

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