الحصر الضريبي و دوره في تحديد وعاء ضريبة العقار : بحث تطبيقي في الهيئة العامة للضرائب

الملخص EN

This research mainly aims to show the concept and importance of limited tax and its methods applied on real-estates and using effective means and procedures to process the limited tax and its role in defining the real-estate taxation with the minimum of obstacles and more accuracy to increase the real-estate outcome.

Based on ahypothesis states “the limited tax role in defining the real-estate tax” which leads to increase the revenues; the researcher reached a set of conclusions, the most important are: Accepting the research assumption which the researcher reached in the practical side; the third chapter, second part, in the subject related to conducting the practical experiment which proved that the real-estate limited tax, according to the suggested by the researcher, has a role in defining the limit of the real-estate tax which leads to increase the real-estate tax revenues.

The researcher reached a set of important recommendations is commission has to work on studying the suggested method by the researcher and find the legal basis to adopt it in executing the limitation process to prove its success when use it by the researcher.