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(تدخل الدولة في النشاط الاقتصادي (حالة الضرائب (Research paper)

Author

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  • فهمي, حسين كامل

    (The Islamic Research and Teaching Institute (IRTI))

Abstract

بدأ الباحث بمناقشة مفهوم الاستثمار كأحد المحورين الأساسيين اللذين يدور حولهما البحث ، وأحد المتغيرات الاقتصادية الأساسية في أي مجتمع ، مع عرض لمفهوم الضريبة بصفتها المحور الثاني لهذا البحث، وبيان الأسس النظرية التي تستند إليها والأهداف التي تفرض من أجلها، مع بيان الأسس والقواعد الكلية الشرعية التي تحكم تصرفات السلطات الحكومية عند إدارتها للنشاط الاستثماري في الدولة الإسلامية. ثم استعرض آراء وحجج فريق من الباحثين والفقهاء المؤيدين لفرض الضرائب على النشاط الاستثماري، كأداة لتحقيق إيرادات منتظمة للدولة، وتفنيدها، بهدف إبراز الحدود التي يجب أن تتقيد بها السلطات في هذا الشأن لتحقيق الأهداف الاقتصادية ، مع ذكر أهم المقترحات والتوصيات في نهاية البحث.

Suggested Citation

  • فهمي, حسين كامل, 2008. "(تدخل الدولة في النشاط الاقتصادي (حالة الضرائب (Research paper)," Occasional Papers 231, The Islamic Research and Teaching Institute (IRTI).
    • Handle: RePEc:ris:irtiop:0231
    Note: Readers are requested to Visit IRTI website, publication page and search under category of "title" for the paper. All the available free papers are for research purpose only and its citation must be mentioned in the references. http://www.irti.org/English/Pages/Publications.aspx
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    Cited by:

    1. Prabir De, 2009. "Regional Cooperation for Regional Infrastructure Development : Challenges and Policy Options for South Asia," Development Economics Working Papers 22988, East Asian Bureau of Economic Research.

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