الدور الأجتماعى للنظم الضريبية في ظل أزمة كورونا العالمية (Covid-19)‎ : دراسة مقارنة مع إشارة خاصة للنظام الضريبي المصري والسعودي

Abstract EN

The tax system is one of the tools of the state's financial and economic system, through which the goals and objectives of society are achieved.

Tax systems have become not limited to their role as a source of financing for public expenditures, but rather have gone beyond that, as they have social and economic functions, in addition to their traditional financing function, as one of the economic and social tools through which it is possible to achieve economic development, redistribute income, and bring Differences between classes, directing consumption, and alleviating unemployment and poverty, in order to advance the national economy, especially after the aggravation of the repercussions of the Corona crisis.