تقدير الوعاء الضريبي على الدخل الإجمالي

Abstract

Estimating the tax base for the tax on gross income, we find that the tax plays a pivotal role in financing the state treasury to the extent that we can say that taxes are a tributary of the revenues of public revenues and a means of development for this, as the state relies mainly on fiscal resources in order to finance its economic projects. The tax on gross income is a permanent and renewable financial resource that is collected whenever income or business numbers are achieved. The wide scope of tax application and the ease with which it performs And its approach to the principle of tax justice, as the taxpayer pays it according to his ability, so an upward scale is established on the basis of which this tax is determined. There is a multiplicity of incomes consisting of the tax base for the tax on gross income, which leads to the difficulty of collecting the amount of tax and the complexity of the accounts, and thus making mistakes, whether by increasing or decreasing.