Personal tax exemptions "a comparative study with some Arab and European system legislations

Authors

  • أستاذ مشارك.د. طارق مامي كلية الاقتصاد - جامعة الزاوية - ليبيا

Keywords:

Personal tax, Exemptions, Tax, A comparative study

Abstract

This research aims primarily to highlight personal tax exemptions A comparative study with some Arab and European regulations. And by conducting both theoretical comparative analyses. Most important findings of the study is the need to grant personal and family exemptions that differ according to the civil status of the taxpayer (single or married). In other words, the exemption increases as the number of family members depend on its social sense. Also taking into account some incomes that require a certain effort and looking at the tax rates, it is unreasonable for wages to be subject to the same rates applied to commercial profits.      

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Published

2020-12-29

Issue

Section

Paper research

How to Cite

Personal tax exemptions "a comparative study with some Arab and European system legislations. (2020). Journal of Accounting and Financial Studies ( JAFS ), 15(51), 131-142. https://jpgiafs.uobaghdad.edu.iq/index.php/JAFS/article/view/913