محددات الطاقة الضريبية و انعكاسها على الاقتصاد الليبي

الملخص EN

That tax energy represents the optimal tax burden which reconciles the government's need for tax revenue to cover their expenses and its ability to collect such revenues on the one hand, and the citizen's ability to pay taxes on the other hand.

Accordingly, the study problem is determined, which is concentrated in study low of tax rates to GDP and public expenditure.

Therefore, we used the standard analysis to measure the tax energy of the Libyan economy during the period 1980- 2010.

Therefore, the main objective of this study is to try to define a standard model for measuring the tax energy of the Libyan economy.

One of the most important results of this study is that the tax energy constitutes a fixed rate of 0.017 % of real GDP.

In order to improve the efficiency of the Libyan tax system, the study included a number of recommendations, including the need for the state to continue its efforts to rely on local resources, which are considered the taxes from most important, and reduce reliance on oil revenues.