أثر فاعلية ضريبة الدخل و انعكاساتها في إنعاش الموازنة التشغيلية : دراسة تطبيقية في جامعة المثنى

الملخص EN

The research aims to clarify the role of income tax as an effective revenue source in financing and revitalizing the operational budget as it represents the second rank in terms of revenues in the budget obtained by Muthanna University, as well as clarifying the concept of taxable income and diagnosing its practices.

Income tax and its role in reviving the operational budget.

Therefore, the University of Muthanna was selected as a sample of the research and used its final accounts for three years (2016-2017- 2018) have been analyzed and relied on financial ratios in the proof of the hypothesis of the research and achieve its objectives and the interpretation of the results.

Of the total revenues earned by the University of Muthanna and is thus ranked second in relation to the revenues in the budget.

Therefore, the researchers recommend the development of tax legislation, including laws, regulations and instructions to facilitate the collection of their effective role in reviving the operational budget