أثر السياسة الضريبية على سوق الأوراق المالية

Abstract EN

This study aims to shed light on the relationship between the tax policy and the securities market, to describe the impact of tax policy on the securities market.

The main question of this study: How is the performance of the securities market affected by changes in tax policy? We analysis the impact of the securities transaction tax, dividend and capital gain Taxation on the securities markets.

The study results show that there are quite divergent opinions on the effect of increasing the securities.

Many theories explain the positive, negative, and non-effect of dividend and capital gain taxation.