أثر التعديلات الجبائية فيما يخص الرسم على النشاط المهني على الإيرادات الجبائية لبلديات ولاية النعامة : دراسة قياسية باستخدام بيانات بانل 2005-2019

الملخص EN

The study aims at identifying the impact of the tax amendment regarding the fee of on the tax professional activity (TAP)on the tax revenues of local groups in the state of Naama.

on a sample consisting of 12 municipalities using the economic methodology of analysis of panel data models during the periods(2005-2019).

the study concludes that the optimal model to estimate the static panel model is the random effects Model; therefore, feasible generalized least squares is used to solve the autocorrelation problem and heterogeneity problem.

Findings shows that the fee on professional activity has a positive effect on the tax revenue of local groups, while there was no fundamental difference in the.

tax revenues of local groups when there was a tax adjustment on the fee on professional activity