الإعفاءات الضريبية الشخصية : دراسة مقارنة مع بعض تشريعات الأنظمة العربية و الأوربية

الملخص EN

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations.

And by conducting both theoretical comparative analyses.

Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married).

In other words, the exemption increases as the number of family members depend on its social sense.

Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.