الأسس الجديدة لفرض الضرائب : دراسة استشرافية لنظرية بديلة عن نظرية التضامن الاجتماعي

الملخص EN

SummaryAfter the great developments that stormed the world politically and economically after the collapse of the socialist camp and the uniqueness of the capitalist camp led by the world and the accompanying policies of privatization, globalization and unparalleled activity of international financial organizations that greatly reduced, if not transferred, eliminated the principle of sovereignty and imposed on countries the adoption of a specific tax system, It pushed us to the need to find a new basis for taxation that is compatible with new circumstances.

We have explored an alternative theory of social solidarity theory, which is the theory of ideology supported by the rules of international financial law, as it is the only one that is able today to explain to us the reason why countries impose certain taxes and abolish or exempt from other taxes under The pressure of the international financial organizations that have been drawing countries 'tax policies and pushing them to adopt those policies indirectly using privatization and globalization policies, despite all that is said about a trend to back away from these policies, especially after the Corona pandemic and the multiple effects that it has caused worldwide.