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السياسة الضريبية المحلية في ظل العولمة ( مع إشارة خاصة لالسياسة الضريبية المحلية في ظل العولمة ( مع إشارة خاصة لبلدان جنوب شرق آسيا)بلدان جنوب شرق آسيا)
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تركت العولمة المتسارعة أثرا عميقا على مدى واسع من السياسات والتطبيقات الاقتصادية في كل من الدول النامية والمتقدمة على حد سواء, إذ نشأت الأنظمة الضريبية الحالية عندما نمّط كل بلد سياسته الضريبية بشكل تركز معه على متطلبات الاقتصاد المحلي, وعندما كانت تعقد المفاوضات بين الأمم المختلفة حول المعاملات الضريبية والاتفاقات الضريبية كانت تجري في إطار من هيمنة السياسة الضريبية المحلية.

لكن العولمة قد غيرت من هذا خاصة فيما يتعلق بمستوى الضرائب أو مزيج الضرائب
(الهيكل الضريبي) أو تصميم بعض أنواع الضرائب، وكذلك من حالة الإدارة الضريبية
وامتثال المكلف. وبدأت الأقطار تكشف قلقا متزايدا و حساسية متنامية للتغيرات الضريبية, التي بدأت تظهر من قبل الشركاء التجاريين أو المنافسين, وبدأ يضيق معها هامش الاستقلالية الذاتية التي تركز على السياسات الضريبية المحلية.

مما حدى ببعض الاقتصاديين (مثل vito tanzi    عام 2000) لاستخدام مصطلح النمل الأبيض المالي fiscal termites"  لوصف مدى تأثير التغيرات التكنولوجية والعولمة على الأنظمة الضريبية الوطنية.

ومن المتوقع أن يكون تبني الأنظمة الضريبية  للعولمة بطيئا فضلا عن كونه متقطعاً وغير مستقر, كذلك من الممكن إذا ما جابهت الإدارات الضريبية  تحديات في ادارة الضرائب الحالية, فقد يظهر نوع جديد من الضرائب مع ظهور تقنيات وفعاليات جديدة.

لذا يهدف هذا البحث لتحليل أهم آثار العولمة ونتائج التكامل المتعاظم في الاقتصاد العالمي على الأنظمة الضريبية في الدول النامية عموما، ودول جنوب شرق آسيا خصوصا.

وأنطلق البحث من فرضية مفادها, وجود علاقة عكسية بين درجة اندماج الدول النامية في ركب العولمة والحصيلة الضريبية المحلية في هذه الدول.

وتوخيا للهدف السابق جاءت هيكلية البحث في ثلاثة مباحث, كل مبحث تضمن مطلبين, تناول المبحث الأول منها حركة عناصر الانتاج وتوزيع العبء الضريبي عليها, أما المبحث الثاني فتناول المنافسة الضريبية وحركة الاستثمار الأجنبي المباشر, وجاء المبحث الثالث لينصرف للاهتمام بثورة الاتصالات والابتكار الضريبي المطلوب, وصولا في الختام  للاستنتاجات والمقترحات.

 

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Fri Sep 15 2023
Journal Name
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The aesthetic of structural relationships in linear formations
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This research is concerned with the study of (the aesthetic of constructive relations in linear composition) with what distinguished Arabic calligraphy through the style and artistic method in its construction, and the specifications it carries that enabled it to pay attention to building formations to achieve in its total linear ranges aesthetic values and relationships. Through the research, the models and the exploratory study that he obtained, the researcher was able to raise the research problem in the first chapter according to the following question: What is the aesthetic of constructive relations in linear formation?
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Publication Date
Sat Dec 31 2022
Journal Name
College Of Islamic Sciences
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Abstract :

The study seeks to highlight the importance of moderate religious discourse and dialogue and the rejection of extremist discourse that renews the crises and wounds of history.  And that is through the means and efforts exerted, which is changing the extremist religious discourse to a moderate religious discourse, as well as calling on religious figures, whether they are followers of Judaism, Christianity or Islam, to search for a common ground for understanding and coexistence, because extremism in the name of God is the enemy for all and not for countries or religions in particular.

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Publication Date
Wed Mar 15 2023
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Publication Date
Fri Feb 08 2019
Journal Name
Journal Of The College Of Education For Women
Variation in the degree of Continentality climate of Iraq
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This research paper is about thevariationin the degree of Continentality climate of the
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Continentality, and that the Continentality degree is characterized with extreme frequency
from one year to another. In certain years, the degree of climate Continentality decreases
while in other years it rises in such a way that there is no similarity in the Continental degree
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As for the general trend of the degree of Continentality, the last years had noticed
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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
أسس المعيارية في التراث اللغوي العربي
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Publication Date
Mon Sep 25 2023
Journal Name
Arab Science Heritage Journal
التجارة في فكر عبد الاله حافظ
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Publication Date
Sun Mar 10 2024
Journal Name
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Publication Date
Sat Nov 12 2022
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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Publication Date
Sun Feb 03 2019
Journal Name
Journal Of The College Of Education For Women
The Immanence in S. Abdu; Saboor Poetry
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The Immanence in S. Abdu; Saboor Poetry

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Publication Date
Sun Feb 03 2019
Journal Name
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Place philosophy of dramatic show construction
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