قياس وتحليل الضغط الضريبي للضريبة على الدخل الإجمالي

Abstract

This study aims to address two main aspects in the collection are the tax on gross income, tax pressure, which is the tax on the gross income of the most important direct taxes, which are more dependent upon the state in financing the public treasury, and achieved by subjecting the incomes of natural persons to them, the tax pressure is to the relationship between tax cuts and internal GDP, so they are two sides are complementary with each other so that in the case of taxation of the charge and has not the latter (the taxpayer) to pay them, it could be argued that it may withstand pressure Jbaiaa, leading him to evasion or fraud, but in terms of practical situation it aims to try to understand the work in this field and linked to the academic side, the most important is to understand the tax in general, the spectrum in order to achieve tax justice in particular.