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Home > Business and Economics > Business and Management > International business > محددات إصلاح قانون المالية العامة في المم : "In Light of Historical Lessons and Comparative Experiences"
محددات إصلاح قانون المالية العامة في المم&#160: "In Light of Historical Lessons and Comparative Experiences"

محددات إصلاح قانون المالية العامة في المم : "In Light of Historical Lessons and Comparative Experiences"


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About the Book

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.


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Product Details
  • ISBN-13: 9786030453207
  • Publisher: Rushd Bookstore
  • Publisher Imprint: Rushd Bookstore
  • Height: 244 mm
  • No of Pages: 144
  • Returnable: N
  • Returnable: N
  • Sub Title: "In Light of Historical Lessons and Comparative Experiences"
  • Width: 170 mm
  • ISBN-10: 6030453203
  • Publisher Date: 07 Aug 2024
  • Binding: Paperback
  • Language: Arabic
  • Returnable: N
  • Returnable: N
  • Spine Width: 8 mm
  • Weight: 290 gr


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محددات إصلاح قانون المالية العامة في المم&#160: "In Light of Historical Lessons and Comparative Experiences"
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