التأثير الجبائي على التمويل الذاتي للمؤسسة الاقتصادية: حالة مؤسسة أن سي أ رويبة

Abstract EN

The self-financing capacity of the economic institution is shaped by the profits collected and accumulated for several consecutive cycles, in addition to the allocation of amortization and potential loss supplies, and these elements are directly affected by the tax factor through tax deductions, as well as the restrictions and procedures imposed by fiscal legislation on how to deal with the components of this funding source.

although fiscal legislation for the institution has been reduced rate of tax and granted some exemptions, the practices and tax restrictions it imposes on it in the way it deals with the components of this financing source make its growth rate slow and cannot be relied upon as a major source of funding.