التنسيق الضريبي كآلية لتحقيق التكامل الاقتصادي

الملخص EN

In light of the international system's orientation toward regionalization and integration, efforts have been made to create tax harmonization as an effective mechanism for regional countries to seek further economic integration, so that this paper work on the scrutiny of knowledge of the contents of the coordination of taxation and types and objectives, as well as theoretical rooting of economic integration, its conditions and forms or forms, and the disclosure of the manifestations and the role of the theory of tax coordination at each stage of economic integration.