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.٩٧‫ ص‬،١٩٩٩،‫هة‬I!‫ ا‬،!‫ﺏ‬+ JS ، $!!‫ ا‬,4 : ‫آ‬J@$!‫ق ا!ﺏ ا‬/!‫ ا‬:‫;ري‬.$!‫ن ا‬$3‫ ﺱ‬.‫ د‬1
.
7T E2??? E(4 E ET0 /" / :S0
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٣٣
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L /* '. V B- Y- G( EI$ 4
* I$ * B- '. D
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= :B$ .B = /$ =
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.R= B$ F$, .
F +" D
$ SG X$ :X$ = = * = M = * A$ A$ /$ :
.B$ * * A$
.* S L (4 ' :F$ 'P ' :X) ' ( 1 ) /$ = B ( ! ) *4 '.C I$ * % <@P
:$ I$ /G ( ) ) *4 0 - WP S= & F * '" /$
]=
. I$ *
.٣٩‫ ص‬،٢٠٠٤،‫ ﺏوت‬، ‫دار ا!;اآة‬،‫یه‬OL ‫ق‬:R‫ى و‬S!‫ة ا!ﺏ ا‬M!‫رة ا‬%J!‫ ا‬IO. :ea!‫ أﺏ ا‬3.‫ د‬1
٣٤
/. ' $, & ' WP S= R $ B ];
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F4& &- 4 ;"
; /40$ $
4$ P ' :/ P & .
& M$C '
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4
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0 Y
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: C9 < '99 ? / F2
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B$ ; A$ 4
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." = F
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.
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٣٧
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.
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.
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.& /I$= W6 $ $ ' 60" = ; F -= I$ % .!
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& %AV MG$ ;" R= $ , JG(
٣٩
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:) / Eb / WP = @ U = 4$ WP "= (O$ /$
WP # = @ = & 4$ /$ # U& #G B P JG P # 'V & /O $ = $" $, #G &
/ W, /" /4 /$ / &Q ;= D
/* = = " *, f0 /* @ /* * YC = ." +* 6&" +, W R=
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.
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RP ;A- ' 50*C T$ $* = 0
٤٠
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#G U& 'V VP /G RP ;A- '
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٤١
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4 $ ;" I$ /V, M" E 50*C /0
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&= =+ 0.= C ( &/ &' R*A < Q
' $ :9 C9 &/ . " ,/ Q' &99 $"
T=' 0%= ) R*A B & & Qd & , ! 6! C9 /
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7 ' U .:9 !B+ $" / 9
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>>7 /0
0 "= B %& E0 JG(
.4".
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: $ T ' ٤٢
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= 0<= / & ) ,/ -* Q:9 !B V &
:9 & " V " 9'
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]=
. = %@C "& ];
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L= +* 4 / 4 0 RP /40$ P JG( 4
@ " 'V H" E 44" 4 B ;$ " /
/ = / +* <0 4 = E" /$
.- <@P
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0 B ` & P " R .
F & 4 0
.
.( 4$ ) 0
4$ " 5$ ' '
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= WTO 0
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5Q, "= D* % SG
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F & 4 E+$= /$ G, RP 0
6$ +, -$ erga omens L= +* 0
<0 G, =
` #G = 0
% = Q$ -0 0
& .<0 G( %
S= ', * 0 ; / 8 & D$= +, &-C ]H
F* WP ' 4 " & = .0 B `
:*$ /$ 5QC $
]M
.‫ورﺏ‬f‫د ا‬MLf‫ى دول ا‬+! IO$!‫ ا‬a‫ی‬J!‫ ا‬1
٤٣
/ +* -0 RP 5*P 5QC H"
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0
Y %& % !? +* B ' :C+ ?7
JG( +* 5Q, H" E P ;$ +, 4 : %& A0
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m& ' F <0 E/$ B :$V " ." $ & 0 K F $
JG( <0 & E % !? * '4 B ' :% ?7
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& ;@ % !? V= B ' :%% ?7
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.$
:?%" $0@ = `
A$V /5, G E 4$ 0 '. " B H"
: - #G E '
= & ' GI
= E *, & $
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]=
/. +, /
JG( SO $* E /
D . *
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T$ 4 ;" % 2! +* /5C JG( % * $ P
.*
+* /$ H.V V= +- G, X$ +* /5C JG( % ]/
X$ #G 'V VP /G /5C = ;A- = 4 5Q,
-0 5QC F $ F $ +, 4 ]H
= $ KA %& E JG F 5QC = .F0 F $ F 4 = $ E-& $
٤٤
&/ C= =)@ & " & + )9 99 '
. C+ (+ 9 :! Q' *7 . !7"
E +* (VI R /0 JG( <
K-
/3?/ E R= '
0
R I *- I$ " %4" %
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#% #
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E S "$ /( $V ;" /
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P % V 0
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M ,
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V E" $4 "- .
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.
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/0
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' E;"& $ '" +* $4 4 E('P '0 " ) /0 & * %0 - /50*C 6$ '
" '6 & # 4 H" ED B $4 +, SO .١٠٣‫ ص‬،\‫ ذآ‬B‫ "^ ﺱ‬، ‫آ‬$%!‫ ا‬FK.!‫ ا‬: 6‫ ﺱ‬-/? MJ:
٤٦
1
( S V= G $ ' * 50*C /0 : "$ +*
: $07@ FEFEFE
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+, BA- +* "= % = A +* ; -0 0
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/0 JG K" % ; E^ %0 4 & W
' D
%0 '& ./0 JG( "I &
+* W6 =
/ JG( .6
= %$ 6$ '& ' ' 0
/$
/.
U& " & .R= Q = %$ 6$ Q , @
%$ 6$ $ ' 5$, * %$ 6$ $ +*
P .%0 K- %" / S= & F
& '
# %0 L= '
5$, %$ 6$ Q @ Q @ / " & F4
V=
/@. 'A +, &-C EQ # - L
%$ 6$ Q '
.( 'P '0 & " ) 0
:$ +* ( B- & : ! F1FE FE
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* + ! :+
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E B$ E4 ( 6" B - " G&$ "
B$ ( B ) $ / +* : #G +* 'V
/= 2??! * '.& E( " = " ) 4 + /@ /-& ; B$ /
* #
]28: ]282 / "= %& "A- 4". +, &-C +* . # $ /287
" " B +* # 06 $ = +, &-C
P /C A O & " " ;
= # C K ٤٧
<@= %4" & ( #G E & - : #G +* 'V E I %
/* = E* = " = 0
/ H" E 2??2 * & " / -& ; +* " = * @ $ *$ " I $
/" & -
. " L S W( %4" - / $, S= E :-4 # $ & G - +* ".
( = " = ) " * BA- '4$ ' 4w I
F/
+ , & BA- '4$ " M, +* $
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( ) 0 & A- * K 4 I ];
& D BA- Y-P & N H" :" & D # D$4 H" E( 'P '0
.* ; ;A-
* K " /V ". 06 # $4&
"= "$* ' #G E BA- +* W /$ % %
( 50*C /" & +" ) $4 % &
& ( BA- /* +* -0 /
& G0$ +* . Y-P '
M= &= X 07@ $!7 < 9 :? :9 C9 ! :%
: 07@ )
' E $ & 07@ '" & 07@
& R= / K # , & 50*C 0 &
.( B %2 f T )
50*C /0 '6 & BA- B +* &
4 %4" . '" 5 BA- I$ /VU& E
#.. ". I AGQ 4 /0 BA-
+* / +, M" *- M$, +* &- 4 $ ;" ES
( $, ) (O$ B "$ /50*C = I E '
.٢٢٥‫ ص‬، \‫ ذآ‬B‫ "^ ﺱ‬،‫رك‬$%!‫ إدارة ا‬:‫ را ن‬1
٤٨
P & " %$ D* W
= G( E0 & -
% I E- ; +, 4 $= I$ /G BA- +* "
= % R= ( $= -0$ F
=
.
0 = +* 0
BA- Y- * $
/50*C&
6$ H" E# $ & 4 6$P %& * /5C
4 /0 0 *- E$$4 'P %& $
.n "- @ * I$ = G, = Q" " B" 7@ 07 F` FE F
=" = 9 R*A "B ; ) . %0$C +& H" Q- $* & /$P ' (2??! /7 D.
2??7/8 "&- " "= G 4 $ E T
D" ) +* -0 ;A- (@ ,
;" & & /C /$P Y .( 4". '0 - ".0
V E4$ " + ;" & S W R A # =
+, ( $ & , + ) B& , '& # & A $P 4
' W K C G( E $
.$ $ " D +* $ +, '= SG
E @ R= ;A- '" & # , $(
.
$ ;" $ & , '
$* " - JG( %4" ".4 &- 4 - % $*
& / L0$ E # / & /$P ' %& B E B +* /$P ' . %0$C 50
%0$C = " & / B . +* +& &- 4 - =
& 6" S= '" ./ B " * +* +& .
1
.Fossati,-Amedeo; Hutton,-John, eds.: - Policy simulations in the European
Union, New International Studies in Economic Modelling, vol. 4. London and
New York: Routledge, 1998, pages xxiv, 303.
٤٩
+* S W "4 - = * +* E# , +* C 5*P
+* RP , F &- E '" F = G 0$ 4
& '
/5C , EG &- 4 +* - 5$V /
+* - '" %4" %
' & G F4 # C
5*P & * +, &-C E* +* / +* &- 4
%$ #$( & E $* /A
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E2# C &- 4 +* - , ' - , '
A B D. D.
' & D " - ' +
H"
&- 4 +* - % $
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. ' " -
0
/A& & .
F ; &- 4 +* - GP = +, &-C
F6$ E&- 4 +* - 0
/A& %4" '= #. F 5x ( 'V / +* $ ' %$ %4" 0
<0 ; SG P E /
D0$ / & B-
. &- 4 +* - 0
$
J* $ " % C $ H" - +, $4 G(
.' "$ '
" +* VI " /(
/0&
%4" %
& ER= '
0 $ E ( 6" B - E50*C R I *- I$ " & BA- * K " /V E" = $= = $ ;P
$ (* " ]0) /$ % % * & B- BA- '" ]" – I$ – *-
.BA- +* W 5, ( " #.
' – '" +* 4 $ ( ;$ & # I '4 $4 +, SO – /5U D4 50*C 0 6$
1
.Caspersen,-Erik; Metcalf,-Gilbert-E.: - Is a Value Added Tax Regressive? Annual
versus Lifetime Incidence Measures, National-Tax-Journal; 47(4), December 1994,
pages 731-46.
.٢١‫ص‬، ٢٠٠٢ ،‫ ﺏوت‬، :g$!‫ ا‬$I!‫ی ا‬A : _‫ دروی‬H‫ آ‬+$M
٥٠
2
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-= " I +, ]$
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5)1 6 07"1,8 39 : $
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A=;F+E‫א‬A‫!א‬D:
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& Y0 ' & A$ # +, ' '4$& - JG S4$ 5;
=
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/ \ 9 ' $ 0 Q( ') / &
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$ VAT
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% Sales Tax %0 /
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L.'
L.'
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,???
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,???
P +, X$ D
& 1
Toye,-John: - Corruption, the Re-Design of Tax Systems and the Value-Added
Tax, Zagreb-International-Review-of-Economics-and-Business; 1(1), May 1998,
pages 45-60.
2
Mikesell,-John-L.: - Changing the Federal Tax Philosophy: A National ValueAdded Tax or Retail Sales Tax? Public-Budgeting-and-Finance; 18(2), summer
1998, pages 53-68.
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E L.' 87??? ( <@c /$ GU&
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/
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٦١
JG( ' $P 4
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M
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= A ;$ /$( . (I = /4
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٦٢
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A /50*C # ( B & /50*C
/ = / $4 /50*C " P 6$
/P & P +, &-, E /O C .$
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F" * G4$C 0 '4 '4$ " O " <* & ".
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.'4
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٦٣
G 5. 4 / &- 4 +* - +0
=
= - 0
/* / JG( '$ $* ;" .0 / 4 / 5$V M /*
* $= $ " C9 & $07@
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4 +* - F-= +0
;A- 0
B = #G .&-
" & 50*C +* 4& L B # '"& ' & =
G( E /. +* - %" F-= B &- 4 +* -
.- S0 '
F 4
+* - +0
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: C9 0 ]:]2]:
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0- 4 +* " B +* - 5* "& E B ' L= +* F = 4 JG( " D J 4 = X$
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.D = D
4
V B # $ - 5* " / = F
D0$ X$ 4 '" &
= E /
5, ` W V G
'" & EV 5
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B +* - 5* " $* E / JG( 4 '= - B-
1
Poddar,-Satya; English,-Morley: - Taxation of Financial Services under a
Value-Added Tax: Applying the Cash-Flow Approach, National-Tax-Journal;
50(1), March 1997, pages 89-111.
٦٤
/40$ 4" /40$ B - 5* " & ' " /
.(@ I '4$ WQ
: B +* &- 4 +* - 5* " F=
" '9 C9 + E TKj '9 ! = VAT 0
: FaF1F`
SG S S K '. 0 +* - E" ; - 4 * K B %& ED4 - 0
$* #G 4 4 RP /$ = 0 , - W : 2 'P +* 0 - = ; 9 T SP / B D4
F-= R / 4 = B ' $* .D" 0 T $* 4 = Y- . 0 ./ 4 = E
* ; f = - I @ <0 & /
- '" 4 @ Tc $ = E - I 5$ .- ; +, D
R= SG ( S$
= ) T /Q
/$ 4 & I &- 4 +* - /0 N
+* /$ 4 ( S K EJOQ, ; = ' ; ) 0
@ 0 - @ ; K" @ K ) 44" @
" I $( E( /$ /. # * ""
* S= E F- $ * ;A- O & - % * 5 $* F - ( D D4" J W6 < $ /-*. $ ' f VP $ G *$ &@ ;$ F * '. - B- +, - " +, $
.( ٣) F‫ ر‬BM3$!‫ ا‬K‫ أﻥ‬1
. ‫ﻥ‬.3!‫! ا‬$!‫ وزارة ا‬-4 ‫در‬,!‫ ا‬، :g$!‫ ا‬$I!‫ی ا‬g! ‫ﺱ‬M$!‫ ا‬H!‫ د‬2
٦٥
W$A W$A - " W ' %" .J `
.- " $ '
I f Y,
& 'P ($* +*& $* - +* /-* '" & =
. B
+* F " $ B +* &- 4 +* - S
*-P F 4& ' " E -= +* RO X$ /
ER= +, W H" E - - '*P 0 ' .($$ A D*= ( W T $ & ) :%
M=+ <?= = = C=9 = & 7 -٥-٢-٣
:)
* R= - S= & & / &- 4 +* -
: @ ;A-
+* - ETurnover Tax + ! C9 : F/
B B$ /* "& '*P
E * +* ;A- <& /* 50*, +, &-, /$
$P E" W$ B * ' V= <0 $P $ - JG( B '. % * J $U& E/ +* - " K
" /O F /O E4 .
+* - E 2Sale Tax 7 $' C9 : F<
$* , $ B '$ G, E" " +* - %0 /
$= E/ $V $ 4- - * = , .& # EP +, +" B G
; qQ -* V= ; & W K$ '" & .# L '"
' U& E" " & " & <0 - . ٣٩‫ ص‬،\‫ ذآ‬B‫ "^ ﺱ‬، :g$!‫ ا‬$I!‫ی ا‬A : _‫ دروی‬H‫ آ‬+$M . ‫د‬
2
1
Due,-John-F: - The Choice Between a Value Added Tax and a Retail Sales Tax,
University of Illinois at Urbana-Champaign Bureau of Economic and Business
Research Faculty Working Paper: 1205, November 18, 1985, pages 15.
٦٦
/C <0 +, SO B +* - <& $O /C
.-
% #
6‫א>א‬H3‫א‬G>
:" < FEF1
" $* - 4 / +, - JG( & 0 TURN OVER TAX '*P +* - '" '" F.VON SEMENS
+* - '") - /$ $= & #G$9 % /$ = M$ +* - - * $ B ('*P * '4 % * E
B M$, & +* - 5;* W0 '=
&- 4 +* - % 0 %$ #G .B /. 5 B /
+= /$ E T & 50 * = $ !2 ,! - JG( /44" >>: * & >!7 * $& ( - F4 '
" X$ %!,! /C JG( '
/C % ) '
#$& . C
1
Reiss,-Wolfram: - Value Added Taxation in Germany, Bulletin-forInternational-Fiscal-Documentation; 54(8-9), Aug.-Sept. 2000, pages 405-13.
٦٧
" ' & P @ - K / #G G$ 4 2! +* d = ' - JG( % ' * F" P
. @ ;A- 6$ '4 " ' K = /= E
" ' & #. Y$ &- 4 +* - % = 50*, (= E2 +, R= CONSUMPTION TYPE VAT P
/. (* F " $ = B = B /
$C #G +* ; V B +, R= $C
' Y$ &- 4 - 4 ' $ (@ '
. 4& = B #. I$ K D$& INCOME TYPE VAT
GROSS INCOME C ' Y$ &- 4 - % '" & =
.#. V. SI N Q& VAT
& %)E : & %! :& &- 4 +* - % '
$
. %2! & E %2?,8 $( & E % ),! $= & E $= & % 8 E$
'
% H" E " '
F /
%& P " ' & =
'
( E & B F*0 V= '
* AGQ /$ <0$
5 +* $P " /$ +* % % ! +, & ' $
/". * % " % $P /$ - * = %4"
$ =
6$
' ;A- K $ / +* - = G( K
. *
' & - H" ` E & &- 4 ;A- ' K-
$
1
Keen,-Michael; Smith,-Stephen: - The Future of Value Added Tax in the
European Union, Economic-Policy:-A-European-Forum; 0(23), October 1996,
pages 373-411.
2
Kenyon,-Daphne-A: - A New State VAT? Lessons from New Hampshire,
National-Tax-Journal; 49(3), September 1996, pages 381-99.
3
Ishi,-Hiromitsu : - The Japanese tax system , Second edition. Oxford; New York;
Toronto and Melbourne: Oxford University Press, Clarendon Press, 1993, pages
xxv, 423.
٦٨
(3) E
( T' ) ' $"'
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3
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)
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7
8
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]
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!,! – 2 –
. (١) F‫ ر‬BM3$!‫ ا‬K‫اﻥ‬
٦٩
1
]
?
>))
]
!
>38
&
]
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2??:
%
?
!
>>3
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2??7
,.
4 - $
- -4 '" " O 4V :
2??! L/ 8/ ! E E&-
4 - /4 E $ 4 ' @ = ' '. 6".$
. &-
:+ " ) A/ FEFEF1
= #. +* <0 SG Y$ &- 4 +* - = Q$ =
. 1CONUMPTION TYPE VAT + + = #. & &- 4 +* - <0 = Q$ ;
. DESTINATION PRINCIPLE
'" & 0 4 @ () " % Q$ /
TNVOICE TYPE INDIRECT CREDIT * % = -
.2 METHOD
$P / +* , - S0 '
% = Q$ H
. - B- ' - C - & ' *C Q$ M
A ' R +* - P E% B-
- C B &= ' * $ B *$ WQ
* +* H" (- ) P ; = 4 +* - 'C $ - $
$ %38 = '
1
Mintz ,-Jack-M: - The Thorny Problem of Implementing New Consumption
Taxes, National-Tax-Journal; 49(3), September 1996, pages 461-74.
2
Fossati,-Amedeo; Hutton,-John, eds.: - Policy simulations in the European
Union, New International Studies in Economic Modelling, vol. 4. London and
New York: Routledge, 1998, pages xxiv, 303.
٧٠
@ / = P ; - I$ RP % 7 & $ &-
'" & +" .B &= R * &0 T4$ $ 0 , 0 / " = B D$U& P R Y0 /
/$ 4$ <* & - ;" G,
. c
:? & 7" ' <
V= & 4 @ ;A- (= &- 4 +* - h - $ ' & /4 H" E 0 'I A . $ – L$ ];Q ]P ] : ' JG( S N.C
+* ;A- <0 " : ( ;A- ' & H" D I '4 $$ 4 +* - '. ' / D= +* ' ' '. = - = * B " /
+* - = &-
E' - <& $* " ' SG * /50*C - % '. <0$ *-, = - B 50*, % * #G
. #. +*
$4 ; >38 * G$ &- 4 - ;Q /4 G(
- '= "= (* /
+* - /4 E >3! /3!/
; P & /4 E >> /
/ $4 ; &- 4 +*
. >>! / !/ $4 ; '
>>7 /8/ $4
: C9 9 & T'
: 9 FEF1F1
1
Georgakopoulos,-Theodore-A.: - Value-Added Tax and the Internal Market in
the EU: Comparison of the Transitional and the Definitive VAT Systems,
Paraskevopoulos,-Christos-C., ed. European Union at the crossroads: A critical
analysis of monetary union and enlargement. Studies in Economic Transformation
and Public Policy. Cheltenham, U.K. and Northampton, Mass.: Elgar in
association with the Athenian Policy Forum; distributed by American
International Distribution Corporation, Williston, Vt., 1998, pages 91-102.
٧١
% % *C ( $$ ;$ (= H" E F F*, &- 4 +* - % /*= E -
(* - JG( , * O /50 ;"= T 35 5 ( 4$ %$ #$ P " ' ) ;$=
N$C . $ & ( '= ( ;Q )
. /$ H" E $ & &- 4 +* - %
& %V & '
'* /" * /$ - , '" $$4 O / & - JG( ;$ W '" $
F ( I - * .*C '
6$ - /
.- % & P " " & '4 '
& (% 10) - $ '
$
#. ;A- / $$ 6$ & V" &- 4 +* -
$ JG( +* - 5;
= Q$ #G '*P +* - =
, ' +P 0 '. " $ '
= E F" (% 10)
" A. '
'h
G( = E - /
F -
; $G= G, .
F 4 E( /= & F ) :" '
F /
% P " ' = $& ^
B <
.
F +*= F " * AGQ /$ F-0$ F %&
.
F 4 $ M" G E % 15 +, & ' F$ F E'
A
./ %10 * $ - '
+,
&- 4 +* - ' " , : & 6) C9 $B T'●
500 +, *= ' G, / B W $ +* <0
'
H" B0 ( - 4 = ) G( ' " = # .$$
R +* - % %$ '4 " G( E W= 334
5;* W0 & *& '4 E- " J '4 E"
$C '" & +* - % - Y = +, &-C E
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3
Dassesse,-Marc: -Human Rights and Value Added Tax Fines: Are the Belgian
Rules Contrary to Community Law?
Bulletin-for-International-FiscalDocumentation; 53(12), December 1999, pages 566-69.
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3- Kesselman,-Jonathan-R : - Assessing a Direct Consumption Tax to Replace the
GST , University of British Columbia, Department of Economics: 94/21, June 1994,
pages 103
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1
Mikesell,-John-L.: - Is the Retail Sales Tax Really Inferior to the Value-Added
Tax? Murray,-Matthew-N.; Fox,-William-F., Eds. The sales tax in the twenty-first
century. Foreword by Robert Ebel and Bill Cook. Westport, Conn. and London:
Greenwood, Praeger in cooperation with the Institute of Property Taxation and
the National Tax Association, 1997, pages 75-87.
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