دراسة انتقادية لأحكام الضريبة على الشركات حسب قانون ضرائب الدخل الحالي رقم (7)‎ لسنة 2010 م

الملخص EN

This paper used the method of critical theoretical study of the Libyan tax legislation No.

(7) of 2010 for income taxes, as it aimed to introduce the corporate income tax in accordance with the current income tax law No.

(7) of 2010 AD, and what distinguishes it from the rest of the other specific income taxes.

In addition to identifying the fairness of the current Libyan tax legislation in distributing tax burdens among investment companies operating in Libya.

In an effort to participate in achieving these goals, we used a case study of two investment companies operating in Libya that were subject to the same conditions set forth in Law No.

(9) of 2010 regarding encouraging investment in Libya to determine the fairness of the Libyan tax legislation in distributing tax burdens among all companies operating in Libya.

Through the data obtained, the study concluded that this law did not take into account the principle of tax justice, as it was not fair in distributing the tax burdens among all companies on the one hand, in addition to its direct contribution to the decline in the tax capacity of the Libyan state.