مفهوم الضريبة علي دخل الشركات وتطورها في ليبيا

Abstract

Abstract:

The income tax is one of the most important types of direct taxes imposed by modern countries to finance the public treasury, in addition to achieving economic, social and financial purposes, and tax legislation has tended to expand in determining the concept of income as a result of the increase in the state's expenses and burdens.

There is no doubt that the concept of income subject to tax, especially on companies, differs from one country to another and from time to time as a result of the interaction of factors or financial factors, and if the tax today is one of the most important tools of economic fiscal policy, then the income on the income takes the place of the lead and comes at the forefront of taxes at the present time