دور النظام الجبائي في تطوير المؤسسات الصغيرة و المتوسطة

Abstract EN

The importance of small and medium enterprises as an essential component of economic institutions and their role in achieving economic growth and eliminating the problem of production outside the hydrocarbon sector imposes the need to establish a legal system that will facilitate the establishment, development and growth and work on the sustainability of this type of economic institutions, in which the characteristics of this institution are also taken into account in terms of number However, the achievement of these goals depends on the existence of a tax incentive environment that helps to develop and promote this type of institution, through the establishment of a system of tax privileges of its own, and a taxation system that is compatible with its financial capabilities, and fiscal procedural mechanisms that would Facilitate the performance and effectiveness of these institutions