الجباية العادية كآلية لتمويل الخزينة العمومية في ظل جائحة كورونا: دراسة تحليلية للسنوات (2019-2022)‎

Abstract EN

The ordinary collection as a mechanism for financing the public treasury in light of the Corona pandemic This study aimed to shed light on the impact of regular collection on the financing of the public treasury in light of the Corona pandemic, and this is by shedding light on the regular collection as an independent variable and its impact on the financing of the public treasury as a dependent variable.

The study is four years old, starting from the emergence of the pandemic 2019 until 2022, and this study concluded that the regular collection is a source of financing the public treasury, and this study also found that the fiscal revenue did not cover the public expenditures of the state and this is through the noticeable deficit throughout the studied period, and recommended The study aims to activate the digitization and modernization of the fiscal administration, in order to increase and improve the fiscal return, especially in light of the restrictions imposed by the Coronal pandemic for the years (2019-2022).