دراسة تحليلية للنظام الضريبي الليبي

Abstract EN

This Study examines whether or not the Libyan taxation sys-tem is escalative.

Furthermore this paper attempts also to mea-sure the level of escalation in the libyan taxation system.

The examined data demons-trate that the qualitative taxa-tion in the Libyan system, as emphasised by the law (number 64) of 1973, is escalative in na-ture with the exception of the taxes on agriculture, foreign savings and Banks’ Saving accounts.

There are less taxes on com-mercial, indusrial and agricultu-ral activities compared with the taxes on salaries and payments of public employees, who can not escape from the process of taxes payment as the case in other activities and sectors, the weakness of libyan taxation sys-tem is generally a result of va-rious interdependent factors ranging from the possibility of not paying taxes at all, at least for certain sectors, into the lack of efficiency and responsibility among the members of taxes agencies, in short, the Libyan taxation system does not meet the surrounding environment; therefore, the forces of change and adaptation bacome a ne-cessity and obligation.