مجلة دراسات جبائية
Volume 10, Numéro 2, Pages 120-134
2021-12-31
دراسة حالة التجربة الأمريكية Covid19 دور السياسة الضريبية في الإقتصاد بين الفعالية والمحدودية في جائحة
الكاتب : عباسي صابر . زنودة إيمان .
الملخص
This study aimed to diagnose the effectiveness of the dynamics of temporary tax policy in light of the crisis of the epidemic COVID19 in 2020, which has become widespread damage all economic sectors, which made countries accelerate to put in place measures that mitigate the damage in the term Short and long. The American experience in proposing a dynamic, temporary tax policy believes that long-term solutions must be considered by increasing the tax on individuals and companies that may be a way out to boost enhancing public spending and social security programs, under two conditions: that this burden should carrying of the crisis beneficiaries such as high-tech companies. And employees with high incomes, and to have a comprehensive collective response.
الكلمات المفتاحية
dynamic tax policy ; temporary ; COVID19 ; American experience
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