دور الضريبة في تحقيق الأهداف الكلية للسياسة الاقتصادية (مربع كالدور) نموذجاً | ||||
| مجلة الشريعة والقانون بالقاهرة | ||||
| Volume 42, Issue 42, October 2023, Page 1431-1487 PDF (1.13 MB) | ||||
| Document Type: المقالة الأصلية | ||||
| DOI: 10.21608/mawq.2023.330850 | ||||
 View on SCiNiTO | ||||
| Author | ||||
| أسمــاء نبيل حامد أحمد الديب | ||||
| قسم القانون العام كلية الدراسات الإسلامية والعربية للبنات بالقاهرة | ||||
| Abstract | ||||
| تؤكد معظم الدراسات الاقتصادية أن هدف أي سياسة اقتصادية هو تحقيق الرفاهية العامة، غير أنَّ هذه الأخيرة تختلف من دولة إلى أخرى لاختلاف ظروف كل دولة، وعلى الرغم من وجود هذا الاختلاف في مضمون السياسات الاقتصادية بين الدول، غير أنَّ هذا لا يمنع من وجود أهداف مشتركة بين السياسات الاقتصادية الكلية يكاد يتفق عليها معظم الاقتصاديين، ويمكن تلخيصها في أربعة أهداف تعرف بـ(المربع السحري لكالدور)، وهو عبارة عن رسم تخطيطي رباعي القياس يحتوي على الأهداف الأربعة للسياسة الاقتصادية، وهي: تحقيق النمو الاقتصادي, والبحث عن التشغيل الكامل, التحكم في التضخم, وتحقيق التوازن في ميزان المدفوعات. وترجع أهمية البحث إلى عدة أسباب منها: أهمية السياسة الضريبة ودورها في معالجة الاختلالات المالية والاقتصادية، وتحقيق التوازن الاقتصادي. وإبراز فعالية السياسة الضريبية ومدى قدرتها في تحقيق أهداف السياسة الاقتصادية الكلية التي تمثلها أقطاب مربع كالدور. وقد خلص البحث إلى مجموعة من النتائج أهمها : أن الضريبة تؤثر إيجابًا على الادخار إذا ما تم توجيه معظم الإيرادات الضريبية إلى الاستثمار، ومن ثمَّ يرتفع معدل النمو الاقتصادي في الأجل القصير، بينما تؤثر الضريبة سلبًا في الادخار إذا تم توجيه أغلب إيراداتها إلى الإنفاق الاستهلاكي، ومن ثمَّ ينخفض معدل النمو الاقتصادي قصير الأجل, وأنَّ فرض ضريبة مرتفعة على أرباح المستثمر سيكون له أثر سلبي على معدل التكوين الرأسمالي في القطاع الخاص، وذلك لتأثيرها السلبي في معدل الأرباح الفعلية والمحتملة، مما يقلل من رغبة وقدرة المستثمر على إنشاء طاقات إنتاجية جديدة والتوسع في حجم الطاقات القائمة والحفاظ عليها, وأن الضرائب غير المباشرة تؤدي دورًا مُهِمًّا في تحقيق النمو الاقتصادي لدورها الفعال في تكوين رأس المال؛ حيث تعمل على خفض الإنفاق الاستهلاكي على السلع والخدمات وخاصة إذا كانت تفرض على السلع والخدمات ذات المرونة السعرية المنخفضة للطلب عليها وتصيب ذوي الدخول المحدودة أكثر من ذوي الدخول المرتفعة. Most economic studies confirm that the goal of an economic policy is the attainment of general welfare, but the latter differ from one country to another because of different circumstances in each country. Although there is such a difference in the content of economic policies between countries, this does not preclude the existence of common objectives between macroeconomic policies, which are almost agreed upon by most economists. These objectives can be summarized in four goals, known as the "magic box of the role", which is a four-measure diagram containing the four goals of economic policy: achieving economic growth, seeking full employment, controlling inflation, and achieving balance of payments. The research is important for several reasons, including: the importance of tax policy and its role in addressing financial and economic imbalances and in achieving economic balance; and the effectiveness of tax policy and its ability to achieve the macroeconomic policy goals represented by such a role as a square pole. The research has found a number of findings, the most important of which are: that the tax has a positive effect on savings if most tax revenues are directed at investment, thus raising the rate of economic growth in the short term, while the tax has a negative effect on saving if most of its revenues are directed at consumer spending, thus reducing the rate of short-term economic growth, and that a high tax on the investor's profits will have a negative impact on the rate of capital formation in the private sector, as it will have a negative impact on the rate of actual and potential profits, thus reducing the willingness and ability of the investor to create new productive capacities and to expand and maintain existing capacities, and that indirect taxes play an important role in economic growth and their effective role in capital formation; it cuts consumer spending on goods and services - especially if it is imposed on goods and services with low price elasticity to demand - and affects lower-income people more than higher-income people. | ||||
| Keywords | ||||
| الضريبة; مربع كالدور; الاقتصاد; المالية; الادخار. Tax; Box like Role; Cconomics; Finance; Saving | ||||
| References | ||||
|
مصادر البحث
المراجع الأجنبية:
Source and reference list
1) D. Amal Gomaa, Role of Economic and Social Taxation, Libyan Journal of Studies, Eleventh Issue, 2016.
2) D. Ahmed Helmy Mustafa Mujahid, Measuring the Impact of Fiscal and Monetary Policies on Economic Growth in Egypt During the Period 1990-2012, Ph.D. Thesis, Faculty of Commerce, Ain Shams University, 2016.
3) D. Amal Essam Zaki, The Appropriateness of Tax Policy to Meet Development Requirements in Light of Contemporary Global Changes, A Comparative Study (Egypt, Turkey, Israel), PhD, Faculty of Law, Ain Shams University, 2004.
4) O'Sullivan Yevren, Perez, Macroeconomics, Basic Principles, Applications and Tools, Lebanon Library, Publishers, first edition, 2014.
5) D. Baher Mohamed Atlum, Economics of Public Finance, Cairo University Open Education Center, 2002.
6) D. Jamal Al-Din Barquq, Mustafa Youssef, International Economics, Dar Al-Hamid Publishing and Distribution, first edition, 2016.
7) D. Hamid Abdul Majeed Duraz, Mohammed Omar Hammad, Principles of Public Finance, Alex Information Technology - Alexandria, 2007.
8) D. Hamida Sfahalo, Amina Zinad, The Role of Monetary Policy in Achieving Qualitative Goals, Algeria Case Study, 1980-2015, Faculty of Economic, Commercial and Management Sciences, 2016-2017.
9) D. Dalal Issa Moussa, Tax Policy and Its Role in Developing the Palestinian Economy, Master's Thesis, Graduate School, Al-Najah National University, Nablus, Palestine, 2006.
10) D. Rabeh Ratib, Basic Principles in Public Finance, Arab Renaissance, 2003.
11) D. Rifaat Mahjoub, Public Finance, Arab Renaissance Library, 1990.
12) D. Said Abdulaziz Othman, Tax Systems Comparative Analytical Portal, University House, 2000.
13) D. Susana Subhi, Impact of Fiscal Policy on Economic Growth, Master's Thesis, Faculty of Economics and Political Science, Cairo University, 2004.
14) D. Suzi Adly Nashed, Basics of Public Finance, Al-Halabi Human Rights Publications, 2009.
15) D. Mr. Abdul Mawla, Economics of Money and Banks with a Special Study of the Egyptian Monetary and Banking System, Arab Renaissance, 3rd edition, 2003.
16) D. Mr. Atiya Abdel Wahed, Principles and Economics of Public Finance, Arab Renaissance, 2000.
17) D. Mr. Mohamed Ahmed El Siriti, Dr. Ali Abdel Wahab Naja, Macroeconomic Principles, Vision Foundation for Printing, Publishing and Distribution, second edition, 2010.
18) D. Sherif Rifai Abdel-Hamid, The Role and Influence of Tax Exemptions in Investment Decision-Making in Egypt Between 1989 and 1997, MA Letter, Faculty of Commerce, Ain Shams University, 2002.
19) D. Tariq Abdul Raouf Amer, Causes and dimensions of the phenomenon of unemployment and its repercussions on the individual, family and society and the role of the state in confronting it, Dar Al-Yazouri Scientific for Publishing and Distribution - Amman, second edition, 2015.
20) D. "Tarek Mohamed Ahmed Ali Omran, Impact of Tax Policy on Inflation in Egypt, PhD Thesis, Faculty of Commerce in Benin, Al-Azhar University, 2016."
21) D. Adel Ahmed Hashish, Origins of Political Economy, New University Publishing House, 1998.
22) D. Adel Ahmed Hashish, Origins of Financial Art for the Public Economy, New University Publishing House, 2001.
23) D. Abdel Hamid Al-Shura, Dr. Mohamed Hafez Al-Rahwan, Summary in International Economic Relations, Egyptian Printing and Binding, first edition, 2008-2009.
24) D. Abdurrahman Yousry Ahmed, Dr. El Sayed Mohamed Ahmed El Siriti, International Economics, Publisher, Department of Economics, Faculty of Commerce, University of Alexandria, 2007.
25) D. Abdullah Al-Saeedi, lectures on macroeconomic analysis, no edition and history.
26) D. Abdul Muttalib Abdul Hamid, Economic Theory Partial and Complete Analysis, University House, 2007.
27) D. Abdel Moneim Radi, Principles of Economics, Without Publishing, 2017.
28) D. Othman Ahmed Othman, Monetary, Economic and Financial Policy and its Impact on Economic Development, Arab Renaissance, 2015.
29) D. Ghazi Hussein Inaya, Tax System in Islamic Financial Thought Comparative Study, University Youth Foundation, 2006.
30) D. Maged Mohamed Yousry, Central to Macroeconomic Policies in Promoting Competitive Advantage of Egyptian Exports, Contemporary Egypt Magazine, issue 523, July 2016.
31) D. Magdy Abdel Fattah Suleiman, The Cure for Inflation and Economic Stagnation in Islam, a strange publishing house, publishing, and distribution, with no history.
32) D. Mohamed Rattoul, Salaheddine Grouch, Assessing the Effectiveness of Monetary Policy to Reach the Magical Quadrant of Caldor in Algeria (2000-2010), Arab Economic Research Journal, No. 66-2014.
33) D. "Mohamed Rashwan Saleem, Managing Director of Monetary Policies for the U.S. Economy on the Global Financial Crisis and its Impact on Global Economic Growth with Application to Egypt, MA Message, Faculty of Commerce, Ain Shams University, 2019."
34) D. Mohamed Zaki Shafei, Introduction to Money and Banks, Arab Renaissance, 1992.
35) D. Mohamed Abdel Aziz Ajmiya, Iman Ateya Nassef, Economic Development, Department of Economics, Faculty of Commerce, University of Alexandria, 2004.
36) D. Mohamed Fouad Mohamed Imam, Evaluation of the Impact of Monetary and Fiscal Policies on the Performance of the Egyptian Trade Balance (1990-2012) Comparative Standard Study, PhD Thesis, Faculty of Commerce, Ain Shams University, 2015.
37) D. Mohamed Nagi Hassan Khalifa, Unemployment and Economic Growth in the Arab Republic of Egypt, Journal of Administrative Research, vol. 24, No. 3, 2006.
38) D. Mahmoud Manaa Abdel-Rahman, Macro-economic effects of monetary policy in light of adjustment programs and their relation to the economic recession with special reference to the Egyptian economy, MA Letter, Faculty of Commerce and Business Administration, Department of Economy and Foreign Trade, 2004.
39) D. Madiha Al-Dughaidi, Economics of Public Finance, Mercy for Printing, 2014-2015.
40) D. Marsa Mr. Hijazi, Tax Systems, University Home, 1998.
41) D. Naji Sari Faris, The Relationship Between Inflation and Unemployment in the Saudi Economy Analysis of Effects and Treatment, Iraqi Journal of Economic Sciences, No. 61, 2019.
42) D. Nabil Roubi, Inflation Theory, University Culture Foundation, without a history.
43) D. Haifa Ghadeer, Financial and Monetary Policy and Its Developmental Role in the Syrian Economy, Publications of the Syrian General Book Authority, Ministry of Culture, Damascus, 2010.
44) D. Walid Naji Al-Hayali, a research study on unemployment, presented to the Arab Open Academy in Denmark, School of Management and Economics, without history. | ||||
|
Statistics Article View: 469 PDF Download: 283 |
||||
