الدور الاقتصادي للضرائب في تمويل التنمية المحلية بالدول الناشئة : تجربة تركيا، الصين

الملخص EN

The tax has become not only a source of the state, but it has become a social and economic function in addition to its traditional financial function, by becoming the tax instrument of economic means through which to achieve economic development, and address inflation and stagnation, and redistribution of income, and raise The standard of living of citizens in order to promote the national economy.

In this study we analyzed all the theoretical aspects of the economic role of tax with a comparative study of the experience of Turkey and China