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تقنيات الرقابة الجبائية وفعاليتها في محاربة الغش والتهرب الضريب

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(1)‫@ @‬. ‫ﺍﻟﺠﻤﻬـﻮﺭﻳﺔ ﺍﻟﺠـﺰﺍﺋﺮﻳﺔ ﺍﻟﺪﻳـﻤﻘﺮﺍﻃﻴﺔ ﺍﻟﺸﻌﺒﻴـﺔ‬ ‫‪République Algérienne Démocratique et Populaire‬‬ ‫@‬ ‫@ @‬. ‫ﻭﺯﺍﺭﺓ ﺍﻟﺘـﻌﻠﻴـﻢ ﺍﻟﻌـﺎﻟــــﻲ‬. ‫@@‬. ‫ﻭ ﺍﻟﺒـﺤﺚ ﺍﻟﻌـﻠﻤـﻲ‬. ‫@@ @‬ ‫‪Ministère de l’enseignement supérieur‬‬ ‫‪et de la recherche scientifique‬‬ ‫‪et de la recherche scientifique‬‬. ‫‪Centre universitaire‬‬ ‫‪Colonel‬‬ ‫‪AkliUniversitaire‬‬ ‫‪Mohend Oulhadj‬‬ ‫‪Centre‬‬. ‫ﺍﻟﻤﺮﻛـﺰ ﺍﻟﺠﺎﻣﻌــﻲ‬ ‫ﺍﻟﻌﻘﻴﺪ ﺃﻛﻠﻲ ﻣﺤﻨﺪ ﺍﻭﻟﺤﺎﺝ‬. ‫‪Bouira‬‬ ‫‪Colonel Akli Mohend Oulhadj‬‬. ‫ﺍﻟﺒﻮﻳـﺮﺓ‬ ‫‪ ,-+.‬ا‪+‬م ا*)(‪$‬د"!‪ ،‬ا‪$%‬ر"! وم ا‬ ‫ا‪ :/(0‬ا)(‪$‬د و‪ 5‬ا‪!234‬‬. ‫ﻤﺫﻜﺭﺓ ﻤﻘﺩﻤﺔ ﻀﻤﻥ ﻤﺘﻁﻠﺒﺎﺕ ﻨﻴل ﺸﻬﺎﺩﺓ ﺍﻝﻠﻴﺴﺎﻨﺱ ﻓﻲ ﺍﻝﻌﻠﻭﻡ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﺘﺤﺕ ﻋﻨﻭﺍﻥ‬. ‫ﺘﻘﻨﻴﺎﺕ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻓﻌﺎﻝﻴﺘﻬﺎ ﻓﻲ‬ ‫ﻤﺤﺎﺭﺒﺔ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‬. ‫ إاف اذ‪:‬‬ ‫ﻃﺎﺑﻮﺵ ﻣﻮﻟﻮﺩ‬. ‫

(2) إ اد ا‪:‬‬ ‫ﺑﻮﺳﺒﻌﻴﻦ ﻓﺮﻳﺪﺓ‬. ‫ﺍﻝﺴﻨﺔ ﺍﻝﺠﺎﻤﻌﻴﺔ ‪2012/2011‬‬.

(3) ‫ﺗﺸﻜﺮﺍﺕ‬ ‫ﺍﻟﺤﻤﺪ ﷲ ﺍﻟﺬﻱ ﻫﺪﺍﻧﺎ ﻭﺑﻴﻦ ﻟﻨﺎ ﺍﻟﻄﺮﻳﻖ ﺍﻟﻘﻮﻳﻢ ﻭﻳﺴﺮ ﻟﻨﺎ ﻃﻠﺐ ﺍﻟﻌﻠﻢ ﺍﻟﺴﻠﻴﻢ‪ ،‬ﺳﺒﺤﺎﻧﻪ ﻫﻮ‬ ‫ﺍﻟﻌﻠﻲ ﺍﻟﻌﻈﻴﻢ ﺍﻟﺬﻱ ﺑﻌﻮﻧﻪ ﻭﻗﺪﺭﺗﻪ ﺗﻢ ﺇﻧﺠﺎﺯ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﺍﻟﻤﺘﻮﺍﺿﻊ ﺍﻟﺬﻱ ﻧﺄﻣﻞ ﺃﻥ ﻳﻨﺎﻝ‬ ‫ﺭﺿﺎﻩ‪.‬‬ ‫ﻧﺘﻮﺟﻪ ﺑﺎﻟﺸﻜﺮ ﻭﺍﻟﻌﺮﻓﺎﻥ ﺇﻟﻰ‪:‬‬ ‫ﺍﻷﺳﺘﺎﺫ ﺍﻟﻤﺸﺮﻑ "ﻃﺎﺑﻮﺵ" ﺍﻟﺬﻱ ﻛﺎﻥ ﻟﻪ ﺍﻟﻔﻀﻞ ﻓﻲ ﺗﻮﺟﻴﻬﻪ ﻟﻨﺎ‬ ‫ﻛﻤﺎ ﺃﻭﺟﻪ ﺍﻟﺸﻜﺮ ﺇﻟﻰ ﻛﻞ ﻣﻦ ﻣﺪﻳﺮ ﻭﻋﻤﺎﻝ ﻭﺃﺳﺎﺗﺬﺓ ﺟﺎﻣﻌﺔ "ﺃﻛﻠﻲ ﻣﺤﻨﺪ ﺃﻭﻟﺤﺎﺝ" ﺍﻟﺒﻮﻳﺮﺓ‬ ‫ﺇﻟﻰ ﻛﻞ ﻣﻦ ﻣﺪﻳﺮ ﻭﻋﻤﺎﻝ ﺍﻟﻤﺪﻳﺮﻳﺔ ﺍﻟﻮﻻﺋﻴﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺑﺎﻟﺒﻮﻳﺮﺓ‬ ‫ﻭﺃﺧﺺ ﺑﺎﻟﺬﻛﺮ ﺍﻟﺴﻴﺪ "ﻣﻮﺳﻰ ﺧﻴﺘﺮ" ﺃﺳﺘﺎﺫ ﻣﺆﻃﺮ ﺑﺎﻟﻤﺪﻳﺮﻳﺔ ﺍﻟﺬﻱ ﻛﺎﻥ ﻟﻪ ﺍﻟﻔﻀﻞ ﻓﻲ‬ ‫ﺇﻧﺠﺎﺯ ﻫﺬﻩ ﺍﻟﻤﺬﻛﺮﺓ‬ ‫ﺇﻟﻰ ﺍﻷﻫﻞ ﻭﺍﻷﻗﺎﺭﺏ‬ ‫ﺇﻟﻰ ﻛﻞ ﺍﻷﺻﺪﻗﺎﺀ ﻭﺍﻟﺰﻣﻼﺀ‬ ‫ﺃﺷﻜﺮﻛﻢ ﺟﻤﻴﻌﺎ ﻋﻠﻰ ﺩﻋﻤﻜﻢ ﻟﻲ‬. ‫ﻓﺭﻴﺩﺓ‬.

(4) ‫ﺍﻹﻫﺪﺍﺀ‬ ‫ﺍﻟﺤﻤﺪ ﷲ ﺍﻟﺬﻱ ﺑﻨﻌﻤﺘﻪ ﺗﺘﻢ ﺍﻟﺼﺎﻟﺤﺎﺕ‪ ،‬ﻭﺍﻟﺼﻼﺓ ﻭﺍﻟﺴﻼﻡ ﻋﻠﻰ ﺳﻴﺪﻧﺎ‬ ‫ﻣﺤﻤﺪ ﺻﻠﻰ ﺍﷲ ﻋﻠﻴﻪ ﻭﻋﻠﻰ ﺁﻟﻪ ﻭﺃﺻﺤﺎﺑﻪ ﺃﺟﻤﻌﻴﻦ ﻭﻣﻦ ﺗﺒﻌﻬﻢ ﺑﺈﺣﺴﺎﻥ ﺇﻟﻰ ﻳﻮﻡ ﺍﻟﺪﻳﻦ‬ ‫ﺃﻣﺎ ﺑﻌﺪ‪:‬‬ ‫ﺇﻟﻰ ﺍﻟﻮﺍﻟﺪﻳﻦ ﺍﻟﻌﺰﻳﺰﻳﻦ‬ ‫ﺇﻟﻰ ﺟﻤﻴﻊ ﺃﻓﺮﺍﺩ ﺍﻟﻌﺎﺋﻠﺔ ﺻﻐﻴﺮﻫﻢ ﻭﻛﺒﻴﺮﻫﻢ‬ ‫ﺇﻟﻰ ﺟﻤﻴﻊ ﺍﻷﺻﺪﻗﺎﺀ ﻭﺍﻟﺰﻣﻼﺀ‬ ‫ﺇﻟﻰ ﻣﺪﻳﺮ ﻭﻋﻤﺎﻝ ﻭﺃﺳﺎﺗﺬﺓ ﺟﺎﻣﻌﺔ ﺃﻛﻠﻲ ﻣﺤﻨﺪ ﺃﻭﻟﺤﺎﺝ ﺑﺎﻟﺒﻮﻳﺮﺓ‬ ‫ﺇﻟﻰ ﻣﺪﻳﺮ ﻭﻣﻮﻇﻔﻲ ﺍﻟﻤﺪﻳﺮﻳﺔ ﺍﻟﻮﻻﺋﻴﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺍﻟﺒﻮﻳﺮﺓ‬ ‫ﺇﻟﻰ ﻛﻞ ﻣﻦ ﺳﺎﻋﺪﻭﻧﻲ ﻣﻦ ﻗﺮﻳﺐ ﺃﻭ ﺑﻌﻴﺪ ﻭﻛﺎﻧﻮﺍ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻲ ﻳﺪ ﺍﻟﻌﻮﻥ‬ ‫ﺇﻟﻰ ﻛﻞ ﻣﻦ ﺳﻜﻦ ﻣﺨﻴﻠﺘﻲ ﻭﻟﻢ ﺃﺫﻛﺮﻩ ﻓﻲ ﻣﺬﻛﺮﺗﻲ‬ ‫ﺇﻟﻰ ﺃﺑﻲ ﻭﺃﻣﻲ ﻓﻲ ﺍﻟﻌﻘﻴﺪﺓ ﻭﺇﺧﻮﺗﻲ ﻓﻲ ﺍﻟﻌﺰﻳﻤﺔ‬ ‫ﺃﻫﺪﻱ ﻟﻜﻢ ﺟﻤﻴﻌﺎ ﺛﻤﺮﺓ ﻫﺬﺍ ﺍﻟﺠﻬﺪ ﺍﻟﻤﺘﻮﺍﺻﻞ‬. ‫ﻓﺭﻴﺩﺓ‬.

(5) ‫ﻓﻬﺭﺱ ﺍﻝﺠﺩﺍﻭل‬ ‫ﻓﻬﺭﺱ ﺍﻷﺸﻜﺎل‬ ‫ﻓﻬﺭﺱ ﺍﻝﻤﺤﺘﻭﻴﺎﺕ‬ ‫ﻤﻘﺩﻤﺔ ﻋﺎﻤﺔ ‪ ...............................................................................‬ﺃ‪-‬ﻩ‬ ‫ﺍﻝﻔﺼل ﺍﻷﻭل‪ :‬ﺩﺭﺍﺴﺔ ﻋﺎﻤﺔ ﺤﻭل ﺍﻝﻀﺭﻴﺒﺔ ﻭﻅﺎﻫﺭﺘﻲ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‬ ‫ﻤﻘﺩﻤﺔ ﺍﻝﻔﺼل ﺍﻻﻭل ‪07 ........................................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل‪ :‬ﻤﻔﺎﻫﻴﻡ ﻋﺎﻤﺔ ﺤﻭل ﺍﻝﻀﺭﻴﺒﺔ ‪08 ................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﻤﻔﻬﻭﻡ ﺍﻝﻀﺭﻴﺒﺔ ‪08 .............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺘﻌﺭﻴﻑ ﻭﻨﺸﺄﺓ ﺍﻝﻀﺭﻴﺒﺔ ‪08 .......................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺨﺼﺎﺌﺹ ﺍﻝﻀﺭﻴﺒﺔ ‪09 ...........................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻘﻭﺍﻋﺩ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻀﺭﻴﺒﺔ ﻭﺃﻨﻭﺍﻋﻬﺎ ﻭﻜﻴﻔﻴﺔ ﺘﺤﺼﻴﻠﻬﺎ ‪11 .......................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻝﻘﻭﺍﻋﺩ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻀﺭﻴﺒﺔ ‪11 ....................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺃﻨﻭﺍﻉ ﺍﻝﻀﺭﺍﺌﺏ ‪12 ..............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﻜﻴﻔﻴﺔ ﺘﺤﺼﻴﻠﻬﺎ ‪24 ...............................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺃﻫﺩﺍﻑ ﺍﻝﻀﺭﻴﺒﺔ ﻭﺍﻵﺜﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺘﺭﺘﺒﺔ ﻋﻨﻬﺎ ‪26 ..........................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺃﻫﺩﺍﻑ ﺍﻝﻀﺭﻴﺒﺔ ‪26 ..............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻵﺜﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﺍﻝﻤﺘﺭﺘﺒﺔ ﻋﻨﻬﺎ ‪28 ..............................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺭﺍﺒﻊ‪ :‬ﺍﻝﻔﺭﻕ ﺒﻴﻥ ﺍﻝﻀﺭﻴﺒﺔ ﻭﺍﻝﺠﺒﺎﻴﺔ ‪35 ...............................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻤﻔﻬﻭﻡ ﺍﻝﺠﺒﺎﻴﺔ ﻭﻤﻜﻭﻨﺎﺘﻬﺎ ‪35 ......................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻔﺭﻕ ﺒﻴﻨﻬﺎ ﻭﺒﻴﻥ ﺍﻝﻀﺭﻴﺒﺔ ‪36 ....................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﺠﺒﺎﻴﺔ ﺍﻝﻌﺎﺩﻴﺔ ﻭﺍﻝﺠﺒﺎﻴﺔ ﺍﻝﺒﺘﺭﻭﻝﻴﺔ ‪39 .............................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﺎﻫﻴﺔ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ‪42 ...........................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﻤﻔﻬﻭﻡ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ )ﺘﻌﺭﻴﻑ ﺍﻝﻔﺭﻕ ﺒﻴﻨﻬﻤﺎ ﻭﺃﺸﻜﺎﻝﻬﻤﺎ( ‪42 ...........‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺘﻌﺭﻴﻑ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ‪42 .............................................‬‬.

(6) ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻔﺭﻕ ﺒﻴﻨﻬﻤﺎ ‪44 .................................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺃﺸﻜﺎﻝﻬﻤﺎ ‪45 .....................................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺃﺴﺒﺎﺏ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻭﻁﺭﻗﻬﻤﺎ ‪49 ..................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺃﺴﺒﺎﺏ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ‪49 ..............................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻁﺭﻕ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪53 ...............................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺁﺜﺎﺭ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ‪55 ..............................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪:‬ﺍﻻﺜﺎﺭ ﺍﻝﻤﺎﻝﻴﺔ ‪55 ..................................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪:‬ﺍﻻﺜﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‪58 ..............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪:‬ﺍﻻﺜﺎﺭ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ‪59 .............................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺁﻝﻴﺎﺕ ﻤﻜﺎﻓﺤﺔ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ‪61 ....................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﺍﻹﺠﺭﺍﺀﺍﺕ ﻭﺍﻝﺤﻠﻭل ﺍﻝﻭﻗﺎﺌﻴﺔ ‪62 .............................................. .‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺇﺭﺴﺎﺀ ﻨﻅﺎﻡ ﺠﺒﺎﺌﻲ ﻤﺤﻜﻡ ‪62 .....................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻭﺘﺤﺴﻴﻥ ﺍﻝﺠﻬﺎﺯ ﺍﻹﺩﺍﺭﻱ ‪63 .....................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺇﺭﺴﺎﺀ ﺍﻝﺤﺱ ﺍﻝﻀﺭﻴﺒﻲ ﻝﺩﻯ ﺍﻝﻤﻜﻠﻑ ‪65 ..........................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ )ﺘﻌﺭﻴﻑ ﺃﺸﻜﺎل ﻭﺃﻫﺩﺍﻓﻬﺎ( ‪66 ...................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺘﻌﺭﻴﻑ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪67 .......................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﺸﻜﺎل ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪67 ........................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺃﻫﺩﺍﻑ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪69 .......................................................‬‬ ‫ﺨﻼﺼﺔ ﺍﻝﻔﺼل ﺍﻻﻭل ‪71 .......................................................................‬‬ ‫ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ‪ :‬ﺘﻘﻨﻴﺎﺕ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻓﻌﺎﻝﻴﺘﻬﺎ ﻓﻲ ﻤﺤﺎﺭﺒﺔ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‬ ‫ﻤﻘﺩﻤﺔ ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ ‪73 .......................................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل‪ :‬ﺍﻝﺘﻔﺴﻴﺭﺍﺕ ﺍﻝﻨﻅﺭﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪74 .........................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﺍﻹﻁﺎﺭ ﺍﻝﻘﺎﻨﻭﻨﻲ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﺃﺠﻬﺯﺘﻬﺎ ‪74 ...................................‬‬.

(7) ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻝﻭﺴﺎﺌل ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ‪74 .............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻭﺴﺎﺌل ﺍﻝﻬﻴﻜﻠﻴﺔ ‪79 ..............................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺤﻘﻭﻕ ﻭﻭﺍﺠﺒﺎﺕ ﺍﻝﻤﻜﻠﻔﻴﻥ ﺒﺎﻝﻀﺭﻴﺒﺔ ‪87 .........................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻻﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﻀﺭﻴﺒﻴﺔ ‪87 .........................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻀﻤﺎﻨﺎﺕ ﺍﻝﻀﺭﻴﺒﻴﺔ ‪91 ..........................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﻌﻘﻭﺒﺎﺕ ﺍﻝﻤﻔﺭﻭﻀﺔ‪96 ........................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪:‬ﻋﻘﻭﺒﺎﺕ ﻤﻔﺭﻭﻀﺔ ‪97 .............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪:‬ﻋﻘﻭﺒﺎﺕ ﺠﻨﺎﺌﻴﺔ ‪99 ................................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪:‬ﻋﻘﻭﺒﺎﺕ ﺍﻀﺎﻓﻴﺔ ‪100..............................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺘﻘﻨﻴﺎﺕ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪102...................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﻨﺘﺎﺌﺠﻪ ‪102.................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻤﺭﺍﺤل ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ‪103...................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ‪107.....................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﻌﻤﻕ ﻓﻲ ﻤﺠﻤل ﺍﻝﻭﻀﻌﻴﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻨﺘﺎﺌﺠﻪ‪113.......................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻤﺭﺍﺤل ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﻌﻤﻕ ‪114......................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﻌﻤﻕ‪119........................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻭﺍﺠﻬﻬﺎ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ )ﻓﻌﺎﻝﻴﺘﻬﺎ( ‪121.......................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﻤﺸﻜل ﺍﻝﻭﺴﺎﺌل ﻭﺍﻹﻤﻜﺎﻨﻴﺎﺕ ﺍﻝﻤﺎﺩﻴﺔ ﻭﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ‪121.......................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻤﺸﻜل ﺍﻝﻭﺴﺎﺌل ﻭﺍﻹﻤﻜﺎﻨﻴﺎﺕ ﺍﻝﻤﺎﺩﻴﺔ ‪121..........................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﺸﻜل ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺒﺸﺭﻴﺔ ‪122 .....................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﺸﻜل ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ﻭﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻴﺎ ‪124.................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻤﺸﻜل ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ‪125...................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﺸﻜل ﻤﻭﺍﻜﺒﺔ ﺍﻝﺘﻁﻭﺭﺍﺕ ﺍﻝﺘﻜﻨﻭﻝﻭﺠﻴﺎ ‪125.........................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﻌﻼﻗﺔ ﺍﻝﺴﻴﺌﺔ ﺒﻴﻥ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻭﺍﻝﻤﻜﻠﻔﻴﻥ ﺒﺎﻝﻀﺭﻴﺒﺔ ‪125...................‬‬.

(8) ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪:‬ﺍﺴﺒﺎﺏ ﻤﺘﻌﻠﻘﺔ ﺒﺎﻻﺩﺍﺭﺓ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪126................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﺴﺒﺎﺏ ﻤﺘﻌﻠﻘﺔ ﺒﺎﻝﻤﻜﻠﻔﻴﻥ ﺒﺎﻝﻀﺭﻴﺒﺔ ‪127............................................‬‬ ‫ﺨﻼﺼﺔ ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ ‪128.....................................................................‬‬ ‫ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ‪ :‬ﺩﺭﺍﺴﺔ ﻤﻴﺩﺍﻨﻴﺔ ﺤﻭل ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ‬ ‫ﻤﻘﺩﻤﺔ ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ ‪130......................................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل‪ :‬ﺘﻘﺩﻴﻡ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺍﻝﺒﻭﻴﺭﺓ ‪131..................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﻨﺸﺄﺓ ﺍﻝﻤﺩﻴﺭﻴﺔ ﻭﺘﺩﺭﺠﻬﺎ ﺍﻹﺩﺍﺭﻱ ‪131............................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻨﺸﺄﺓ ﺍﻝﻤﺩﻴﺭﻴﺔ‪131................................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﺘﺩﺭﺝ ﺍﻹﺩﺍﺭﻱ ‪133.............................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﻬﺎﻡ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ‪135...........................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺘﻌﺭﻴﻑ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺍﻝﺒﻭﻴﺭﺓ ‪135...................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻤﻬﺎﻡ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺍﻝﺒﻭﻴﺭﺓ ‪135.....................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺃﻫﺩﺍﻑ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺍﻝﺒﻭﻴﺭﺓ ‪142.................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻝﻬﺩﻑ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻝﻤﺎﻝﻲ ‪142...................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻬﺩﻑ ﺍﻝﻘﺎﻨﻭﻨﻲ ﻭﺍﻹﺩﺍﺭﻱ‪143....................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﻬﺩﻑ ﺍﻻﺠﺘﻤﺎﻋﻲ ‪143 ..........................................................‬‬ ‫ﺍﻝﻤﺒﺤﺙ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺩﺭﺍﺴﺔ ﺤﺎﻝﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻔﺭﻋﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﺒﺎﻝﺒﻭﻴﺭﺓ ‪144.....‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻷﻭﻝﻴﺔ ﻝﻠﺘﺤﻘﻴﻕ ‪144.................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻹﺸﻌﺎﺭ ﺒﺎﻝﺘﺤﻘﻴﻕ ‪144............................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺩﺭﺍﺴﺔ ﺍﻝﻤﻠﻑ‪144................................................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ﻭﺘﺴﻭﻴﺔ ﺍﻝﻭﻀﻌﻴﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ‪145...............................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺴﻴﺭ ﺍﻝﺘﺤﻘﻴﻕ ﺍﻝﻤﺤﺎﺴﺒﻲ ‪145......................................................‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ ﺘﺴﻭﻴﺔ ﺍﻝﻭﻀﻌﻴﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻝﻠﻤﻜﻠﻑ ‪146..............................................‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻝﺙ‪ :‬ﻨﺘﺎﺌﺞ ﺍﻝﺘﺤﻘﻴﻕ ‪151.............................................................‬‬.

(9) ‫ﺨﻼﺼﺔ ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ ‪152.....................................................................‬‬ ‫ﺨﺎﺘﻤﺔ ﻋﺎﻤﺔ ‪154..............................................................................‬‬ ‫ﻗﺎﺌﻤﺔ ﺍﻝﻤﺭﺍﺠﻊ ‪158............................................................................‬‬ ‫ﺍﻝﻤﻼﺤﻕ‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪161............................................................................(1‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪165............................................................................(2‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪169............................................................................(3‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪171............................................................................(4‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ))‪172...........................................................................(5‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪173............................................................................(6‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪174............................................................................(7‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪176............................................................................(8‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪177............................................................................(9‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ)‪178 ......................................................................... (10‬‬ ‫ﺍﻝﻤﻠﺤﻕ ﺭﻗﻡ )‪182-179.................................................................(11‬‬.

(10) ‫ﻓﻬﺭﺱ ﺍﻝﺠﺩﺍﻭل‪:‬‬ ‫ﺭﻗﻡ ﺍﻝﺠﺩﻭل‬ ‫‪01‬‬ ‫ﺍﻝﺠﺩﻭل ﺍﻝﺘﺼﺎﻋﺩﻱ ﺒﺎﻝﺸﺭﺍﺌﺢ‬ ‫‪02‬‬ ‫ﻭﺜﻴﻘﺔ ﺍﻝﺤﺎﻝﺔ ﺍﻝﻤﻘﺎﺭﻨﺔ ﻝﻠﻤﻴﺯﺍﻨﻴﺎﺕ‬. ‫ﻋﻨﻭﺍﻥ ﺍﻝﺠﺩﻭل‬. ‫ﺍﻝﺼﻔﺤﺔ‬ ‫‪22‬‬ ‫‪105‬‬. ‫‪03‬‬. ‫ﻁﺭﻗﺔ ﺘﻘﻴﻴﻡ ﻋﻨﺎﺼﺭ ﺍﻝﺤﻴﺎﺓ‬. ‫‪117‬‬. ‫‪04‬‬. ‫ﺇﻋﺎﺩﺓ ﺘﺄﺴﻴﺱ ﺭﻗﻡ ﺍﻷﻋﻤﺎل‬. ‫‪146‬‬. ‫‪05‬‬. ‫ﺘﺤﺩﻴﺩ ﺍﻝﺭﺴﻡ ﻋﻠﻰ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﻀﺎﻓﺔ‬. ‫‪147‬‬. ‫‪06‬‬. ‫ﺍﻝﺭﺒﺢ ﺍﻝﺨﺎﻀﻊ ﻝﻠﻀﺭﻴﺒﺔ‬. ‫‪148‬‬. ‫‪07‬‬. ‫ﺍﻝﺘﺼﻔﻴﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻋﻠﻰ ﺍﻝﺩﺨل ﺍﻹﺠﻤﺎﻝﻲ‬. ‫‪149‬‬. ‫‪08‬‬. ‫ﺍﻝﺭﺴﻡ ﻋﻠﻰ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﻀﺎﻓﺔ ﻝﻠﻤﺸﺘﺭﻴﺎﺕ ﺍﻝﻤﺴﺘﺭﺠﻌﺔ‬. ‫‪150‬‬. ‫‪09‬‬. ‫ﺘﺼﻔﻴﺔ ﺍﻝﺭﺴﻡ ﻋﻠﻰ ﺍﻝﻘﻴﻤﺔ ﺍﻝﻤﻀﺎﻓﺔ‬. ‫‪150‬‬.

(11) ‫ﻓﻬﺭﺱ ﺍﻷﺸﻜﺎل‪:‬‬ ‫ﺭﻗﻡ ﺍﻝﺠﺩﻭل‬ ‫‪01‬‬ ‫ﺍﻝﻬﻴﻜل ﺍﻝﺘﻨﻅﻴﻤﻲ ﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﺒﺤﺙ ﻭﺍﻝﻤﺭﺍﺠﻌﺎﺕ‬ ‫‪02‬‬ ‫ﺍﻝﻬﻴﻜل ﺍﻝﺘﻨﻅﻴﻤﻲ ﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻀﺭﺍﺌﺏ‬ ‫‪03‬‬ ‫ﺍﻝﻬﻴﻜل ﺍﻝﺘﻨﻅﻴﻤﻲ ﻝﻠﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺍﻝﺒﻭﻴﺭﺓ‬. ‫‪132‬‬. ‫‪04‬‬. ‫ﺍﻝﻬﻴﻜل ﺍﻝﺘﻨﻅﻴﻤﻲ ﻝﻠﺘﺩﺭﺝ ﺍﻹﺩﺍﺭﻱ ﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻀﺭﺍﺌﺏ‬. ‫‪134‬‬. ‫‪05‬‬. ‫ﻫﻴﻜل ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻔﺭﻋﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ "ﺍﻝﺒﻭﻴﺭﺓ"‬. ‫‪141‬‬. ‫ﻋﻨﻭﺍﻥ ﺍﻝﺠﺩﻭل‬. ‫ﺍﻝﺼﻔﺤﺔ‬ ‫‪81‬‬ ‫‪85‬‬.

(12) ‫ﺍﻝﻤﻘﺩﻤﺔ‬.

(13) ‫ﻣﻘﺪﻣﺔ‪:‬‬ ‫ﺍﻝﻤﻘﺩﻤﺔ ﺍﻝﻌﺎﻤﺔ‪:‬‬ ‫‪-1‬ﺘﻘﺩﻴﻡ‬ ‫ﺘﺤﺘل ﺍﻝﺠﺒﺎﻴﺔ ﻤﻜﺎﻨﺎ ﺒﺎﺭﺯﺍ ﻓﻲ ﺒﻨﺎﺀ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻭﻁﻨﻲ‪ ،‬ﺤﻴﺙ ﺘﻁﻭﺭﺕ ﺒﺘﻁﻭﺭ ﺍﻝﺩﻭﻝﺔ‪ ،‬ﻭﻜﺫﺍ‬ ‫ﺒﺎﻝﺩﻭﺭ ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ‪ ،‬ﻤﺜل ﺘﺤﻘﻴﻕ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻤﻥ ﺨﻼل ﺘﻭﺯﻴﻊ ﺍﻝﺩﺨل ﻭﺍﻝﺜﺭﻭﺓ‪،‬‬ ‫ﻭﻜﺫﻝﻙ ﺯﻴﺎﺩﺓ ﺘﻨﺎﻓﺴﻴﺔ ﺍﻝﻤﺅﺴﺴﺎﺕ‪ ،‬ﺘﻭﺠﻴﻪ ﺍﻝﻤﺒﺎﺩﻻﺕ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﺒﺎﺴﺘﺨﺩﺍﻡ ﺃﺩﻭﺍﺕ‬ ‫ﻤﺘﻨﻭﻋﺔ ﻤﻨﻬﺎ ﺍﻝﻀﺭﻴﺒﺔ‪ .‬ﻭﺍﻝﺘﻲ ﺘﻌﺘﺒﺭ ﻤﻥ ﺃﻫﻡ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺩﻭﻝﺔ ﻝﺘﻤﻭﻴل ﻨﻔﻘﺎﺘﻬﺎ ﺍﻝﻌﻤﻭﻤﻴﺔ‪،‬‬ ‫ﻭﻭﺴﻴﻠﺔ ﻓﻌﺎﻝﺔ ﺘﻤﻜﻨﻬﺎ ﻤﻥ ﺍﻝﺘﺩﺨل ﻓﻲ ﺍﻝﺤﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ‪.‬‬ ‫ﻭﻷﻥ ﺍﻝﻭﺍﻗﻊ ﺃﺜﺒﺕ ﺃﻥ ﻤﻌﻅﻡ ﺍﻝﺩﻭل ﺍﻝﻨﺎﻤﻴﺔ‪ ،‬ﻜﻤﺎ ﻫﻭ ﺍﻝﺤﺎل ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ ﺍﻋﺘﻤﺩﺕ ﻋﻠﻰ‬ ‫ﺍﻝﺜﺭﻭﺓ ﺍﻝﺒﺘﺭﻭﻝﻴﺔ‪ ،‬ﻭﺠﺩﺕ ﻨﻔﺴﻬﺎ ﺃﻤﺎﻡ ﻋﺎﺌﻕ ﻜﺒﻴﺭ ﺘﻤﺜل ﻓﻲ ﺍﻨﺨﻔﺎﺽ ﺃﺴﻌﺎﺭ ﺍﻝﺒﺘﺭﻭل ﻭﺘﺫﺒﺫﺏ‬ ‫ﺇﻴﺭﺍﺩﺍﺘﻪ‪ ،‬ﺍﻝﺸﻲﺀ ﺍﻝﺫﻱ ﺴﺒﺏ ﺨﻠﻼ ﻓﻲ ﺍﻝﻤﺼﺎﺩﺭ ﺍﻝﺘﻤﻭﻴﻠﻴﺔ‪ .‬ﻭﺠﺎﺀ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻝﻀﺭﻴﺒﺔ ﻭﺨﺎﺼﺔ ﻓﻲ‬ ‫ﺍﻝﺩﻭل ﺍﻝﺭﺃﺴﻤﺎﻝﻴﺔ ﻭﺍﻷﺨﺹ ﺍﻷﻭﺭﺒﻴﺔ ﺍﻝﺘﻲ ﻜﺎﻥ ﺤﻀﻬﺎ ﻀﻌﻴﻔﺎ ﻤﻥ ﺍﻝﺜﺭﻭﺓ ﺍﻝﺒﺘﺭﻭﻝﻴﺔ‪ ،‬ﻓﻘﺩ ﺸﻬﺩﺕ‬ ‫ﺍﻀﻤﺤﻼﻻ ﻤﻠﺤﻭﻅﺎ ﻓﻲ ﺇﻴﺭﺍﺩﺍﺘﻬﺎ ﻤﻥ ﺍﻷﻤﻼﻙ ﺍﻝﺨﺎﺼﺔ ﻭﺍﻝﺭﺴﻭﻡ‪ ،‬ﻭﻝﺠﺄﺕ ﻤﻥ ﺜﻡ ﻻﻋﺘﻤﺎﺩ ﺒﺼﻭﺭﺓ‬ ‫ﻤﺘﺯﺍﻴﺩﺓ ﻋﻠﻰ ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﺘﻲ ﺘﻬﺩﻑ ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻼﺯﻤﺔ‪ ،‬ﻭﺨﻠﻕ ﺍﻝﻘﺎﻋﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻭﺍﻝﺼﻨﺎﻋﻴﺔ ﻭﺍﻹﻨﺘﺎﺠﻴﺔ ﻭﺍﻻﺴﺘﻬﻼﻜﻴﺔ‪ ،‬ﻭﺍﻝﺘﻲ ﺘﺘﻼﺀﻡ ﻭﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﻝﻠﺩﻭﻝﺔ‪ ،‬ﻝﺫﻝﻙ ﺘﺴﻌﻰ ﻫﺫﻩ‬ ‫ﺍﻷﺨﻴﺭﺓ ﺇﻝﻰ ﻭﺼﻑ ﺍﻝﻀﺭﻴﺒﺔ ﺒﺎﻝﻌﺩﺍﻝﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻝﻤﻼﺌﻤﺔ ﺤﺘﻰ ﺘﺘﻼﻗﻰ ﺍﻝﻘﺒﻭل ﻭﺍﻝﺭﻀﺎ ﻤﻥ‬ ‫ﺍﻝﻤﻤﻭﻝﻴﻥ‪ ،‬ﻝﻜﻨﻬﺎ ﻤﻥ ﻨﺎﺤﻴﺔ ﺃﺨﺭﻯ ﺘﻤﺜل ﻋﺎﺌﻕ ﻓﻲ ﻭﺠﻪ ﺍﻻﻗﺘﺼﺎﺩﻴﻴﻥ ﻭﺍﻝﻤﺴﺘﺜﻤﺭﻴﻥ ﻨﻅﺭﺍ ﻝﺜﻘل‬ ‫ﻋﺒﺌﻬﺎ‪ ،‬ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ ﻅﻬﻭﺭ ﺒﻭﺍﺩﺭ ﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪ ،‬ﻭﻤﻤﺎ ﻻﺸﻙ ﻓﻲ ﺃﻥ ﺍﻝﻐﺵ‬ ‫ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻴﺅﺜﺭ ﺴﻠﺒﺎ ﻋﻠﻰ ﺍﻝﺤﺼﻴﻠﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻭﺘﻌﺩ ﺇﺤﺩﻯ ﺍﻝﻤﻌﻭﻗﺎﺕ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﺘﻨﻤﻴﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‪.‬‬ ‫ﻭﻨﻅﺭﺍ ﻷﻫﻤﻴﺔ ﺍﻝﻤﻭﻀﻭﻉ ﻭﻜﺜﺭﺓ ﺃﺒﻌﺎﺩﻩ ﻓﻘﺩ ﺍﺨﺘﻠﻔﺕ ﺍﻵﺭﺍﺀ ﻓﻲ ﺘﺤﺩﻴﺩ ﺃﺴﺒﺎﺏ ﺍﻝﻐﺵ‬ ‫ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪ ،‬ﻓﻤﻨﻬﻡ ﻤﻥ ﺃﺭﺠﻌﻬﺎ ﺇﻝﻰ ﻭﺠﻭﺩ ﺜﻐﺭﺍﺕ ﻓﻲ ﺍﻝﺘﺸﺭﻴﻌﺎﺕ ﺍﻝﻘﺎﻨﻭﻨﻴﺔ ﻭﺍﻝﺘﻲ ﻴﻘﻭﻡ‬ ‫ﺍﻝﻤﻜﻠﻑ ﺒﺎﺴﺘﻐﻼﻝﻬﺎ ﻭﻻ ﻴﻤﻜﻥ ﺒﺫﻝﻙ ﻓﺭﺽ ﺃﻱ ﻋﻘﻭﺒﺔ ﻋﻠﻴﻪ‪ ،‬ﻭﻤﻨﻬﻡ ﻤﻥ ﺃﺭﺠﻌﻬﺎ ﺇﻝﻰ ﻀﻌﻑ ﺍﻹﺩﺍﺭﺓ‬ ‫ﺍﻝﻀﺭﻴﺒﻴﺔ ﻭﺴﻭﺀ ﺍﻝﺘﺴﻴﻴﺭ ﻓﻴﻬﺎ‪ ،‬ﺃﻤﺎ ﺍﻝﺭﺃﻱ ﺍﻝﺜﺎﻝﺙ ﻓﻠﻪ ﻨﻀﺭﺓ ﺴﻴﻜﻭﻝﻭﺠﻴﺔ ﻝﻠﻐﺵ ﺍﻝﻀﺭﻴﺒﻲ ﻭﻫﻲ‬ ‫ﻤﺘﻌﻠﻘﺔ ﺒﺴﻭﺀ ﻨﻴﺔ ﺍﻝﻤﻜﻠﻑ ﻝﺫﺍ ﻴﻠﺠﺄ ﺇﻝﻰ ﺍﻝﻐﺵ ﺃﻭ ﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪.‬‬. ‫أ‬.

(14) ‫ﻣﻘﺪﻣﺔ‪:‬‬ ‫ﻓﻜﺎﻥ ﻤﻥ ﻭﺍﺠﺏ ﺃﻱ ﺩﻭﻝﺔ ﻝﺘﺤﻘﻴﻕ ﺴﻴﺎﺴﺘﻬﺎ ﺍﻝﻤﺎﻝﻴﺔ ﻤﺤﺎﻭﻝﺔ ﺍﻝﻘﻀﺎﺀ ﺃﻭ ﺍﻝﺤﺩ ﻋﻠﻰ ﺍﻷﻗل ﻤﻥ‬ ‫ﻫﺫﻩ ﺍﻝﻅﺎﻫﺭﺓ ﺒﺤﻴﺙ ﺃﻥ ﺍﻝﻤﺘﺘﺒﻊ ﻝﻸﻭﻀﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻴﺤﺱ ﺒﺜﻘل ﻫﺫﻩ ﺍﻝﻅﺎﻫﺭﺓ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ‬ ‫ﺍﻝﻭﻁﻨﻲ‪ ،‬ﺍﻷﻤﺭ ﺍﻝﺫﻱ ﻴﺴﺘﻭﺠﺏ ﻤﺤﺎﺭﺒﺘﻪ ﺒﺎﻋﺘﻤﺎﺩ ﺁﻝﻴﺎﺕ ﺩﻗﻴﻘﺔ ﻭﺇﺠﺭﺍﺀﺍﺕ ﺼﺎﺭﻤﺔ ﻫﺫﺍ ﻤﻥ ﺠﻬﺔ‪،‬‬ ‫ﻭﻀﺭﻭﺭﺓ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ‪،‬ﻭﻗﺩ ﺍﻋﺘﻤﺩﺕ ﺍﻻﺩﺍﺭﺓ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻋﺩﺓ ﺤﻠﻭل ﻭﺇﺠﺭﺍﺀﺍﺕ‬ ‫ﻭﻗﺎﺌﻴﺔ ﺍﻝﻰ ﺠﺎﻨﺏ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﺍﻝﺘﻲ ﺘﻤﺜل ﺠﻭﻫﺭ ﺩﺭﺍﺴﺘﻨﺎ‪.‬‬ ‫‪ -2‬ﺍﻹﺸﻜﺎﻝﻴﺔ‪:‬‬ ‫» ﻤﺎ ﻤﺩﻯ ﻓﻌﺎﻝﻴﺔ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻓﻲ ﺍﻝﺤﺩ ﻤﻥ ﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ؟«‬ ‫ﻭﻤﻥ ﺨﻼل ﻫﺫﺍ ﺍﻝﺴﺅﺍل ﺍﻝﺠﻭﻫﺭﻱ ﺘﺘﻔﺭﻉ ﺍﻷﺴﺌﻠﺔ ﺍﻝﺘﺎﻝﻴﺔ‪:‬‬ ‫‪ .1‬ﻤﺎ ﺍﻝﻤﻘﺼﻭﺩ ﺒﺎﻝﻀﺭﻴﺒﺔ ﻭﻤﺎ ﺍﻝﻬﺩﻑ ﻤﻨﻬﺎ ﻭﻤﺎ ﺍﻝﻔﺭﻕ ﺒﻴﻨﻬﺎ ﻭﺒﻴﻥ ﺍﻝﺠﺒﺎﻴﺔ؟‬ ‫‪ .2‬ﻤﺎﺫﺍ ﻨﻌﻨﻲ ﺒﺎﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻭﻤﺎ ﻫﻲ ﺁﺜﺎﺭﻩ ﻭﺃﺴﺒﺎﺒﻪ؟‬ ‫‪ .3‬ﻤﺎﺫﺍ ﻨﻌﻨﻲ ﺒﺎﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻤﺎ ﻫﻲ ﻁﺭﻗﻬﺎ؟‬ ‫‪ -3‬ﻓﺭﻀﻴﺎﺕ ﺍﻝﺒﺤﺙ‪:‬‬ ‫‪ .1‬ﺍﻝﻀﺭﻴﺒﺔ ﻋﻨﺼﺭ ﺃﻭ ﺠﺯﺀ ﻤﻥ ﺍﻝﺠﺒﺎﻴﺔ ﻭﺃﺩﺍﺓ ﻓﻲ ﻴﺩ ﺍﻝﺩﻭﻝﺔ ﻝﺘﺤﻘﻴﻕ ﺍﻝﻌﺩﺍﻝﺔ ﻓﻲ ﺘﻭﺯﻴﻊ‬ ‫ﺍﻝﺜﺭﻭﺍﺕ ﻭﻭﺴﻴﻠﺔ ﻝﺘﻭﺠﻴﻪ ﺍﻝﻨﺸﺎﻁ ﺍﻻﺠﺘﻤﺎﻋﻲ‪ ،‬ﻭﻜﺫﺍ ﺘﺤﻘﻴﻕ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺩﻭﻝﺔ‪.‬‬ ‫‪ .2‬ﺍﻝﺘﻬﺭﺏ ﻅﺎﻫﺭﺓ ﺴﻠﺒﻴﺔ ﺘﺅﺜﺭ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ ﻭﻫﻭ ﺍﻝﻭﺴﻴﻠﺔ ﺍﻝﺘﻲ ﻴﻠﺠﺄ ﺇﻝﻴﻬﺎ ﺍﻝﻤﻜﻠﻑ ﻝﺘﺠﻨﺏ‬ ‫ﺃﺩﺍﺀ ﺍﻝﺘﺯﺍﻤﺎﺕ ﺍﻝﻀﺭﻴﺒﺔ‪.‬‬ ‫‪ .3‬ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻤﻥ ﺃﻫﻡ ﺍﻝﺤﻠﻭل ﻭﺍﻵﻝﻴﺎﺕ ﺍﻝﺘﻲ ﺘﻌﺘﻤﺩ ﻋﻠﻴﻬﺎ ﺍﻹﺩﺍﺭﺓ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻝﻤﺤﺎﺭﺒﺔ‬ ‫ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪.‬‬ ‫‪ -4‬ﺩﻭﺍﻓﻊ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻭﻀﻭﻉ‪:‬‬ ‫ﻫﻨﺎﻙ ﺃﺴﺒﺎﺏ ﻤﻭﻀﻭﻋﻴﺔ‪:‬‬ ‫• ﻨﻅﺭﺍ ﻻﻋﺘﺒﺎﺭ ﺍﻝﻀﺭﺍﺌﺏ ﺃﺤﺩ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﺩﺍﺨﻠﻴﺔ ﻭﺍﻝﻬﺎﻤﺔ ﻝﻠﺩﻭل ﻓﻲ ﺘﻤﻭﻴل ﻨﻔﻘﺎﺘﻬﺎ ﻭﻓﻲ‬ ‫ﺘﻭﺠﻴﻪ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬ ‫ب‬.

(15) ‫ﻣﻘﺪﻣﺔ‪:‬‬ ‫• ﺘﻔﺸﻲ ﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻭﺃﺼﺒﺢ ﻤﻥ ﺍﻝﻀﺭﻭﺭﻱ ﺩﺭﺍﺴﺔ ﺃﻫﻡ ﺍﻝﻭﺴﺎﺌل‬ ‫ﺍﻝﻔﻌﺎﻝﺔ ﻝﻠﺤﺩ ﻤﻥ ﻫﺫﻩ ﺍﻝﻅﺎﻫﺭﺓ‪.‬‬ ‫• ﺤﺴﺎﺴﻴﺔ ﺍﻝﻤﺠﺘﻤﻊ ﻤﻥ ﻤﻭﻀﻭﻉ ﺍﻝﻀﺭﻴﺒﺔ ﻭﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﺍﻝﻤﻔﺭﻭﻀﺔ ﻋﻠﻴﻬﺎ‪.‬‬ ‫ﺃﺴﺒﺎﺏ ﺫﺍﺘﻴﺔ‪:‬‬ ‫• ﺍﻝﺭﻏﺒﺔ ﻓﻲ ﺩﺭﺍﺴﺔ ﻫﺫﺍ ﺍﻝﻤﻭﻀﻭﻉ ﻭﺇﺜﺭﺍﺀﻩ‬ ‫• ﺍﺭﺘﺒﺎﻁ ﺍﻝﻤﻭﻀﻭﻉ ﺒﺘﺨﺼﺼﻨﺎ‬ ‫• ﺤﺏ ﺍﻝﺘﻁﻠﻊ ﻭﺍﻝﺭﻏﺒﺔ ﻓﻲ ﺍﻻﻗﺘﺭﺍﺏ ﺃﻜﺜﺭ ﻤﻥ ﻤﺠﺎل ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﺇﺜﺭﺍﺀ ﻤﻌﺎﺭﻓﻨﺎ ﻭﻗﺩﺭﺍﺘﻨﺎ‬ ‫ﻭﺍﻝﺘﻌﺭﻑ ﻋﻠﻰ ﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻤﺘﺒﻌﺔ ﻭﺍﻻﺴﺘﻔﺎﺩﺓ ﺃﻜﺜﺭ ﻓﻲ ﻤﺠﺎل ﺘﺨﺼﺼﻨﺎ‪.‬‬ ‫‪ -5‬ﺃﻫﺩﺍﻑ ﺍﺨﺘﻴﺎﺭ ﺍﻝﻤﻭﻀﻭﻉ‪:‬‬ ‫• ﺇﺒﺭﺍﺯ ﺃﻫﻤﻴﺔ ﺍﻝﻀﺭﺍﺌﺏ ﻓﻲ ﺘﻭﺠﻴﻪ ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬ ‫• ﻏﺭﺱ ﺜﻘﺎﻓﺔ ﻀﺭﻴﺒﻴﺔ ﻝﺩﻯ ﺍﻝﻤﻜﻠﻔﻴﻥ ﻤﻥ ﺃﺠل ﺍﻝﺘﻘﻠﻴل ﻤﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‬ ‫ﻭﺃﻫﻡ ﺍﻝﻭﺴﺎﺌل ﻭﺍﻹﺠﺭﺍﺀﺍﺕ ﺍﻝﻤﺘﺨﺫﺓ ﻝﺫﻝﻙ‪.‬‬ ‫• ﻤﻌﺭﻓﺔ ﺍﻝﺩﻭﺭ ﺍﻝﺒﺎﻝﻎ ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﺇﺫ ﺘﻌﺘﺒﺭ ﻤﻥ ﺍﻝﺤﻠﻭل ﺍﻝﻔﻌﺎﻝﺔ ﻓﻲ ﻤﺤﺎﺭﺒﺔ‬ ‫ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪.‬‬ ‫• ﻤﺤﺎﻭﻝﺔ ﺍﻝﺘﻬﺭﺏ ﺃﻜﺜﺭ ﻤﻥ ﻁﺭﻴﻘﺔ ﺍﻝﻌﻤل ﺍﻝﻤﻴﺩﺍﻨﻲ‪.‬‬ ‫• ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ ﺇﻋﺎﻗﺔ ﻋﻤﻠﻨﺎ‪.‬‬ ‫• ﻋﺩﺩ ﺍﻝﻤﺭﺍﺕ ﻓﻲ ﺍﻝﻠﻘﺎﺀ ﻤﻊ ﺍﻝﻤﺅﻁﺭ ﻜﺎﻨﺕ ﻗﻠﻴﻠﺔ ﺠﺩﺍ ﺃﻴﻀﺎ ‪.‬‬. ‫‪ -6‬ﺍﻝﻤﻨﻬﺞ ﺍﻝﻤﺘﺒﻊ‪:‬‬ ‫ﺇﺫﺍ ﻜﺎﻥ ﺴﺒﺏ ﻫﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻋﻤﻭﻤﺎ ﻫﻭ ﺍﻝﺘﻘﺭﺏ ﺃﻜﺜﺭ ﻤﻥ ﻁﺭﻴﻘﺔ ﺍﻝﻌﻤل ﺍﻝﻤﻴﺩﺍﻨﻲ ﻝﻘﻁﺎﻉ ﺍﻝﻤﺅﺴﺴﺎﺕ‬ ‫ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻭﺍﻹﺜﺭﺍﺀ ﺍﻝﺸﺨﺼﻲ ﻝﺩﺭﺍﺴﺔ ﻫﺫﺍ ﺍﻝﻤﻭﻀﻭﻉ ﻗﻤﻨﺎ ﺇﻝﻰ ﺍﻝﺘﻁﺭﻕ ﻝﻠﺘﻨﻅﻴﻡ ﺍﻝﻘﺎﻨﻭﻨﻲ ﻝﻠﺭﻗﺎﺒﺔ‬ ‫ﺍﻝﺠﺒﺎﺌﻴﺔ ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ‪ ,‬ﻭﻝﻤﻌﺭﻓﺔ ﺍﻝﺩﻭﺭ ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﻫﺫﻩ ﺍﻷﺨﻴﺭﺓ‪ ،‬ﺇﺫ ﺘﻌﺘﺒﺭ ﻤﻥ ﺍﻵﻝﻴﺎﺕ ﺍﻝﻔﻌﺎﻝﺔ ﻓﻲ‬ ‫ج‬.

(16) ‫ﻣﻘﺪﻣﺔ‪:‬‬ ‫ﻤﺤﺎﺭﺒﺔ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻭﺃﺩﺍﺓ ﻝﺘﺤﻘﻴﻕ ﺍﻝﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‪ .‬ﺨﺎﺼﺔ ﻤﻊ ﻀﻬﻭﺭ ﺍﺠﻬﺯﺓ‬ ‫ﺭﻗﺎﺒﺔ ﺠﺩﻴﺩﺓ ﻭﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻭﺴﺎﺌل ﻤﺴﺘﺤﺩﺜﺔ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل‪.‬‬ ‫ﻭﻝﻠﻘﻴﺎﻡ ﺒﻬﺫﻩ ﺍﻝﺩﺭﺍﺴﺔ ﻓﺭﺽ ﻋﻠﻴﻨﺎ ﺇﺘﺒﺎﻉ ﻤﻨﻬﺠﻴﺔ ﻝﻠﺒﺤﺙ ﻭﺍﻝﻤﺯﺝ ﺒﻴﻥ ﺍﻝﻤﻨﻬﺠﻴﻥ ﺍﻝﺘﺤﻠﻴﻠﻲ ﻭﺍﻝﻭﺼﻔﻲ‪.‬‬. ‫‪ -7‬ﺍﻝﺼﻌﻭﺒﺎﺕ‪:‬‬ ‫ﻻ ﻴﻭﺠﺩ ﺃﻱ ﻋﻤل ﻴﺨﻠﻭ ﻤﻥ ﺍﻝﺼﻌﻭﺒﺎﺕ ﻭﺍﻝﻌﻘﺒﺎﺕ ﻭﻤﻥ ﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﻭﺍﺠﻬﺘﻨﺎ ﻓﻲ ﺍﻝﻌﻤل ﻨﺠﺩ‪:‬‬ ‫• ﻨﻘﺹ ﺍﻝﻤﺭﺍﺠﻊ ﻓﻴﻤﺎ ﻴﺨﺹ ﺍﻝﻤﻭﻀﻭﻉ "ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ"‬ ‫• ﺼﻌﻭﺒﺔ ﺍﻝﺤﺼﻭل ﻋﻠﻰ ﺍﻝﻤﻌﻠﻭﻤﺎﺕ ﻤﻥ ﻁﺭﻑ ﻋﻤﺎل ﺍﻝﻤﺩﻴﺭﻴﺔ ﻭﻜﺜﺭﺓ ﺍﻝﻤﺤﺴﻭﺒﻴﺔ‪ ،‬ﻓﻲ‬ ‫ﺍﻋﺘﺒﺎﺭﻫﻡ ﺃﻥ ﺍﻝﻤﻭﻀﻭﻉ ﺤﺴﺎﺱ‪.‬‬ ‫• ﻤﺩﺓ ﺍﻝﻠﻘﺎﺀ ﻤﻊ ﺍﻝﻤﺅﻁﺭ ﻓﻲ ﻤﺩﻴﺭﻴﺔ ﺍﻝﻀﺭﺍﺌﺏ ﻝﻡ ﺘﻜﻥ ﻜﺎﻓﻴﺔ ﺒﺴﺒﺏ ﺍﻨﺸﻐﺎﻻﺘﻪ ﺍﻝﻜﺜﻴﺭﺓ‪.‬‬ ‫• ﺍﻝﺘﺄﺨﺭ ﺍﻝﺫﻱ ﻻ ﻤﺒﺭﺭ ﻝﻪ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﻝﺘﺭﺒﺹ ﻤﻤﺎ ﺃﺩﻯ ﺇﻝﻰ ﺇﻋﺎﻗﺔ ﻋﻤﻠﻨﺎ‪.‬‬ ‫• ﻋﺩﺩ ﺍﻝﻤﺭﺍﺕ ﻓﻲ ﺍﻝﻠﻘﺎﺀ ﻤﻊ ﺍﻝﻤﺅﻁﺭ ﻜﺎﻨﺕ ﻗﻠﻴﻠﺔ ﺠﺩﺍ ﺃﻴﻀﺎ‪.‬‬. ‫‪ -8‬ﺨﻁﺔ ﺍﻝﺒﺤﺙ‪:‬‬ ‫ﻭﺤﺴﺏ ﺍﻹﺸﻜﺎﻝﻴﺔ ﺍﻝﻤﻁﺭﻭﺤﺔ ﺴﻭﻑ ﻨﻘﻭﻡ ﺒﺘﻘﺴﻴﻡ ﻫﺫﺍ ﺍﻝﺒﺤﺙ ﺇﻝﻰ ﺜﻼﺙ ﻓﺼﻭل‪:‬‬ ‫ﺍﻝﻔﺼل ﺍﻷﻭل‪ :‬ﻝﻤﺤﺔ ﻋﺎﻤﺔ ﺤﻭل ﺍﻝﻀﺭﻴﺒﺔ ﻭﺘﺤﻠﻴﻠﻲ ﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ ﻭﺁﻝﻴﺎﺕ‬ ‫ﻤﻜﺎﻓﺤﺘﻪ‪.‬‬ ‫ﺍﻝﻔﺼل ﺍﻝﺜﺎﻨﻲ‪ :‬ﻨﻌﺎﻝﺞ ﻓﻴﻪ ﺘﻘﻨﻴﺎﺕ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻓﻌﺎﻝﻴﺘﻬﺎ ﻭﻓﻲ ﻫﺫﺍ ﺍﻝﺼﺩﺩ ﻗﻤﻨﺎ ﺒﺩﺭﺍﺴﺔ‬ ‫ﺍﻝﺘﻐﻴﺭﺍﺕ ﺍﻝﻨﻅﺭﻴﺔ ﻝﻠﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻁﺭﻗﻬﺎ ﻭﺍﻝﺼﻌﻭﺒﺎﺕ ﺍﻝﺘﻲ ﺘﻭﺍﺠﻬﻬﺎ‪.‬‬. ‫د‬.

(17) ‫ﻣﻘﺪﻣﺔ‪:‬‬ ‫ﺍﻝﻔﺼل ﺍﻝﺜﺎﻝﺙ‪ :‬ﺨﺼﺼﻨﺎ ﻓﻴﻪ ﺠﺎﻨﺒﺎ ﺘﻁﺒﻴﻘﻴﺎ ﺤﻴﺙ ﺃﺠﺭﻴﻨﺎ ﻓﻴﻪ ﺩﺭﺍﺴﺔ ﺤﺎﻝﺔ ﻋﻠﻰ ﻤﺴﺘﻭﻯ‬ ‫ﺍﻝﻤﺩﻴﺭﻴﺔ ﺍﻝﻭﻻﺌﻴﺔ ﻝﻠﻀﺭﺍﺌﺏ ﺒﺎﻝﺒﻭﻴﺭﺓ ﻭﻗﺩ ﺘﻁﺭﻗﻨﺎ ﺇﻝﻰ ﻜﻴﻔﻴﺔ ﺍﻝﻘﻴﺎﻡ ﺒﻌﻤﻠﻴﺔ ﺍﻝﺭﻗﺎﺒﺔ ﺍﻝﺠﺒﺎﺌﻴﺔ ﻤﻥ‬ ‫ﻁﺭﻑ ﺍﻷﻋﻭﺍﻥ ﺍﻝﻤﺤﻘﻘﻴﻥ‪ ،‬ﻜﻤﺎ ﺘﻁﺭﻗﻨﺎ ﺃﻴﻀﺎ ﺇﻝﻰ ﺍﻝﺘﻌﺭﻴﻑ ﺒﺎﻝﻤﺩﻴﺭﻴﺔ ﻭﻫﻴﻜﻠﻬﺎ ﺍﻝﺘﻨﻅﻴﻤﻲ‪.‬‬ ‫ﺜﻡ ﻨﺨﺘﻡ ﻫﺫﺍ ﺍﻝﺒﺤﺙ ﺒﺈﻴﻀﺎﺡ ﻤﺎ ﺘﻭﺼﻠﻨﺎ ﺇﻝﻴﻪ ﻤﻥ ﻨﺘﺎﺌﺞ ﺩﺭﺍﺴﺘﻨﺎ ﺴﻭﺍﺀ ﻜﺎﻨﺕ ﺴﻠﺒﻴﺔ ﺃﻭ ﺍﻴﺠﺎﺒﻴﺔ‪،‬‬ ‫ﻭﻓﻲ ﺍﻷﺨﻴﺭ ﻨﺭﺠﻭ ﺃﻥ ﺘﻜﻭﻥ ﺩﺭﺍﺴﺘﻨﺎ ﻓﻲ ﺍﻝﻤﺴﺘﻭﻯ ﺍﻝﻤﻁﻠﻭﺏ‪.‬‬. ‫<‬.

(18) ‫ﺍﻝﻔﺼل ﺍﻷﻭل‪:‬‬ ‫ﻋﻤﻭﻤﻴﺎﺕ ﺤﻭل ﺍﻝﻀﺭﻴﺒﺔ‬ ‫ﻭﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ‬ ‫ﺍﻝﻀﺭﻴﺒﻲ‬.

(19) ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﻤﻘﺩﻤﺔ ﺍﻝﻔﺼل ﺍﻷﻭل‪:‬‬ ‫ﺇﻥ ﺍﻝﺘﻁﻭﺭ ﺍﻝﺴﺭﻴﻊ ﺍﻝﺫﻱ ﺸﻬﺩﻩ ﺍﻝﻌﺎﻝﻡ‪ ،‬ﻭﺍﺘﺴﺎﻉ ﻨﻁﺎﻕ ﺍﻝﻤﻌﺎﻤﻼﺕ ﺍﻝﺘﺠﺎﺭﻴﺔ ﻭﺍﻝﻤﺎﻝﻴﺔ ﺃﺠﺒﺭ‬ ‫ﻤﺨﺘﻠﻑ ﺍﻝﺩﻭل ﻋﻠﻰ ﺇﻴﺠﺎﺩ ﻭﺴﺎﺌل ﻭﻤﻭﺍﺭﺩ ﺠﺩﻴﺩﺓ ﻝﺘﻤﻭﻴل ﻤﺸﺎﺭﻴﻌﻬﺎ ﻭﻨﻔﻘﺎﺘﻬﺎ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﻭﻤﻥ ﺒﻴﻥ ﺃﻫﻡ‬ ‫ﻫﺫﻩ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻀﺭﻴﺒﺔ ﺍﻝﺘﻲ ﺘﻠﺠﺎ ﺇﻝﻴﻬﺎ ﺍﻝﺩﻭل ﻝﺘﻐﻁﻴﺔ ﻤﺘﻁﻠﺒﺎﺘﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻤﻥ ﻫﻨﺎ ﻴﻅﻬﺭ ﻝﻨﺎ ﺍﻝﺩﻭﺭ‬ ‫ﺍﻝﺫﻱ ﺘﻠﻌﺒﻪ ﺍﻝﻀﺭﻴﺒﺔ ﺒﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﻫﻡ ﻤﻭﺭﺩ ﻴﻤﻭل ﺍﻝﺨﺯﻴﻨﺔ ﺍﻝﻌﺎﻤﺔ ﻝﻠﺩﻭﻝﺔ‪ .‬ﻭﻭﺴﻴﻠﺔ ﻝﺘﺩﺨل ﺍﻝﺩﻭﻝﺔ ﻓﻲ‬ ‫ﺍﻝﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺨﺎﺼﺔ ﺒﻌﺩﻤﺎ ﻜﺎﻨﺕ ﺍﻝﻜﺜﻴﺭ ﻤﻥ ﺍﻝﺩﻭل ﻜﻤﺎ ﻫﻭ ﺍﻝﺤﺎل ﻓﻲ ﺍﻝﺠﺯﺍﺌﺭ ﺘﻌﺘﻤﺩ ﻋﻠﻰ‬ ‫ﺍﻝﺜﺭﻭﺓ ﺍﻝﺒﺘﺭﻭﻝﻴﺔ‪ ،‬ﻭﻭﺠﺩﺕ ﻨﻔﺴﻬﺎ ﺃﻤﺎ ﻋﺎﺌﻕ ﻴﺘﻤﺜل ﻓﻲ ﺍﻨﺨﻔﺎﺽ ﺃﺴﻌﺎﺭ ﺍﻝﺒﺘﺭﻭل ﻭﺘﺫﺒﺫﺏ ﺇﻴﺭﺍﺩﺍﺘﻪ‬ ‫ﺍﻝﺸﻲﺀ ﺍﻝﺫﻱ ﺃﺩﻯ ﺇﻝﻰ ﺨﻠل ﻓﻲ ﺍﻝﻤﺼﺎﺩﺭ ﺍﻝﺘﻤﻭﻴﻠﻴﺔ ﻭﺒﺩﺃ ﺍﻝﺒﺤﺙ ﻋﻥ ﺍﻝﻤﺼﺎﺩﺭ ﺍﻝﺘﻤﻭﻴﻠﻴﺔ ﺍﻝﺘﻲ ﺘﺘﺴﻡ‬ ‫ﺒﺎﻝﺩﻭﺍﻡ ﻭﺍﻻﺴﺘﻘﺭﺍﺭ ﻓﺠﺎﺀ ﺍﻻﻫﺘﻤﺎﻡ ﺒﺎﻝﻀﺭﻴﺒﺔ ﺍﻝﺘﻲ ﺃﺼﺒﺤﺕ ﺘﻌﺩ ﻤﻥ ﺃﻫﻡ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻤﺎﻝﻴﺔ ﻝﺘﻐﻁﻴﺔ‬ ‫ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﻌﺎﻤﺔ‪.‬‬ ‫ﻭﺍﻋﺘﺒﺎﺭ ﻫﺫﻩ ﺍﻷﺩﻭﺍﺭ ﺍﻝﻬﺎﻤﺔ ﺍﻝﺘﻲ ﺘﻠﻌﺒﻬﺎ ﺇﻴﺭﺍﺩﺍﺕ ﺍﻝﺩﻭﻝﺔ ﺃﺼﺒﺤﺕ ﻤﻭﻀﻭﻉ ﺍﻫﺘﻤﺎﻡ ﺭﺠﺎل‬ ‫ﺍﻝﻔﻜﺭ ﺍﻝﻤﺎﻝﻲ ﺴﻌﻴﺎ ﻤﻨﻬﻡ ﻹﻴﺠﺎﺩ ﺤﻠﻭل ﺍﻴﺠﺎﺒﻴﺔ ﻭﻓﻌﺎﻝﺔ ﻝﻸﺯﻤﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ‪ ،‬ﻝﻜﻥ ﺍﻝﻅﻭﺍﻫﺭ‬ ‫ﺍﻝﺘﻲ ﺘﻠﻔﺕ ﺍﻻﻨﺘﺒﺎﻩ ﻓﻲ ﻫﺫﺍ ﺍﻝﻤﺠﺎل ﻁﺒﻴﻌﺔ ﺍﻷﻓﺭﺍﺩ ﻓﻲ ﺘﻤﺴﻜﻡ ﺒﺤﻘﻭﻗﻬﻡ ﻭﺍﻝﺘﻼﻋﺏ ﻓﻲ ﺃﺩﺍﺀ ﻭﺍﺠﺒﺎﺘﻬﻡ‬ ‫ﺍﻝﺠﺒﺎﺌﻴﺔ ﻭﻫﺫﺍ ﻤﺎ ﻴﻁﻠﻕ ﻋﻠﻴﻪ ﺍﻝﺘﻬﺭﺏ ﻤﻥ ﺃﺩﺍﺀ ﺍﻝﻀﺭﻴﺒﺔ‪ ،‬ﻭﻨﻅﺭﺍ ﻝﻜل ﻫﺫﺍ ﻓﻘﺩ ﺤﺎﻭﻝﻨﺎ ﻤﻥ ﺨﻼل ﻫﺫﺍ‬ ‫ﺍﻝﻔﺼل ﺍﻹﺤﺎﻁﺔ ﺒﺎﻝﺠﻭﺍﻨﺏ ﺍﻝﻤﺨﺘﻠﻔﺔ ﻝﻜل ﻤﻥ ﺍﻝﻀﺭﻴﺒﺔ ﻭﻅﺎﻫﺭﺓ ﺍﻝﻐﺵ ﻭﺍﻝﺘﻬﺭﺏ ﺍﻝﻀﺭﻴﺒﻲ‪.‬‬. ‫‪-7-‬‬.

(20) ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﺍﻝﻤﺒﺤﺙ ﺍﻷﻭل‪ :‬ﻤﻔﺎﻫﻴﻡ ﻋﺎﻤﺔ ﺤﻭل ﺍﻝﻀﺭﻴﺒﺔ‬ ‫ﺘﻌﺘﺒﺭ ﺍﻝﻀﺭﻴﺒﺔ ﻤﻥ ﺃﻗﺩﻡ ﻭﺃﻫﻡ ﻤﺼﺎﺩﺭ ﺍﻹﻴﺭﺍﺩﺍﺕ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﻭﻗﺩ ﺸﻜﻠﺕ ﺨﻼل ﻓﺘﺭﺓ ﻁﻭﻴﻠﺔ ﺍﻝﻌﻨﺼﺭ‬ ‫ﺍﻷﺴﺎﺴﻲ ﻓﻲ ﺍﻝﺩﺭﺍﺴﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻭﻫﺫﺍ ﻷﻫﻤﻴﺔ ﺍﻝﺩﻭﺭ ﺍﻝﺫﻱ ﺘﺅﺩﻴﻪ ﻓﻲ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﻤﺎﻝﻴﺔ‬ ‫ﻭﺁﺜﺎﺭﻫﺎ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻭﻁﻨﻲ‪.‬‬ ‫ﺍﻝﻤﻁﻠﺏ ﺍﻷﻭل‪ :‬ﻤﻔﻬﻭﻡ ﺍﻝﻀﺭﻴﺒﺔ‬ ‫ﺍﻝﻀﺭﻴﺒﺔ ﻫﻲ ﻓﺭﻴﻀﺔ ﻤﺎﻝﻴﺔ ﺘﺴﺘﻭﻓﻴﻬﺎ ﺍﻝﺩﻭﻝﺔ ﻭﻓﻘﺎ ﻝﻘﻭﺍﻋﺩ ﺘﺸﺭﻴﻌﻴﺔ ﻤﻘﺭﺭﺓ ﺒﺼﻭﺭﺓ ﺇﻝﺯﺍﻤﻴﺔ‬ ‫ﻭﻨﻬﺎﺌﻴﺔ‪ ،‬ﻭﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﻤﻜﻠﻔﻴﻥ ﺘﺒﻌﺎ ﻝﻤﻘﺩﺭﺍﺘﻬﻡ ﻋﻠﻰ ﺍﻝﺩﻓﻊ ﻭﺍﻝﻐﺎﻴﺔ ﺘﻭﻓﻴﺭ ﺍﻷﻤﻭﺍل ﺍﻝﻼﺯﻤﺔ ﻝﺘﻐﻁﻴﺔ‬ ‫ﻨﻔﻘﺎﺕ ﺍﻝﺩﻭﻝﺔ ﻭﻝﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﻤﺎﻝﻴﺔ ﺍﻗﺘﺼﺎﺩﻴﺔ ﻭﺍﺠﺘﻤﺎﻋﻴﺔ‪.‬‬ ‫ﺇﺫ ﺘﻌﺘﺒﺭ ﺍﻝﻀﺭﺍﺌﺏ ﻤﻥ ﺃﻫﻡ ﺍﻹﻴﺭﺍﺩﺍﺕ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﻭﻫﺫﺍ ﻷﻫﻤﻴﺔ ﺍﻝﺩﻭﺭ ﺍﻝﺫﻱ ﺘﺅﺩﻴﻪ ﻓﻲ ﺴﺒﻴل‬ ‫ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﻤﺎﻝﻲ‪.‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﻝﻤﺤﺔ ﺘﺎﺭﻴﺨﻴﺔ ﻋﻥ ﻅﻬﻭﺭ ﺍﻝﻀﺭﻴﺒﺔ‬ ‫ﻤﻨﺫ ﺍﻝﻌﺼﻭﺭ ﺍﻷﻭﻝﻰ ﻋﺭﻑ ﺍﻹﻨﺴﺎﻥ ﺍﻝﻀﺭﻴﺒﺔ ﺍﻝﺘﻲ ﻜﺎﻨﺕ ﺘﺤﺼل ﻓﻲ ﺼﻭﺭﺓ ﻋﻴﻨﻴﺔ ﻴﺩﻓﻌﻬﺎ‬ ‫ﺍﻝﻔﺭﺩ ﺠﺒﺭﺍ ﺇﻝﻰ ﺍﻝﺴﻠﻁﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ ﻜﻨﻭﻉ ﻤﻥ ﺍﻝﻤﺸﺎﺭﻜﺔ ﻓﻲ ﺘﻐﻁﻴﺔ ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﻌﺎﻤﺔ‪ .‬ﻭﻗﺩ ﻋﺭﻓﺕ‬ ‫ﺍﻹﻤﺒﺭﺍﻁﻭﺭﻴﺔ ﺍﻝﺭﻭﻤﺎﻨﻴﺔ ﻨﻅﺎﻤﺎ ﻀﺭﻴﺒﻴﺎ ﻤﺤﻜﻤﺎ‪ ،‬ﻜﺎﻨﺕ ﻓﻴﻪ ﺍﻝﻀﺭﻴﺒﺔ ﺴﻨﻭﻴﺔ ﻭﺇﺠﺒﺎﺭﻴﺔ‪ ،‬ﺃﻤﺎ ﻓﻲ‬ ‫ﺍﻝﻌﺼﻭﺭ ﺍﻝﻭﺴﻁﻰ‪ ،‬ﻜﺎﻥ ﺘﺴﺩﻴﺩ ﺍﻝﻀﺭﺍﺌﺏ ﻤﻥ ﻁﺭﻑ ﺍﻷﻓﺭﺍﺩ ﻴﺘﻡ ﻓﻲ ﺸﻜل ﺴﺎﻋﺎﺕ ﻋﻤل ﺃﻭ ﻋﻴﻨﻴﺎ‬ ‫)ﺃﻋﻤﺎل –ﺘﻌﺒﻴﺩ ﺍﻝﻁﺭﻗﺎﺕ ﺃﻭ ﺍﻝﺘﻤﻭﻴﻨﺎﺕ ﺒﺎﻝﺤﺒﻭﺏ ﻭﺍﻝﻤﻭﺍﺩ ﺍﻝﺯﺭﺍﻋﻴﺔ(‪ ،‬ﻭﻫﺫﺍ ﻝﻀﻤﺎﻥ ﺍﻝﺤﺼﻭل ﻋﻠﻰ‬ ‫ﺍﻝﻀﻤﺎﻨﺎﺕ ﺍﻝﺘﻲ ﺘﻭﻓﺭﻫﺎ ﺍﻝﺴﻠﻁﺔ ﺍﻝﻌﻤﻭﻤﻴﺔ‪ .‬ﻭﻤﻊ ﺘﻁﻭﺭ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻀﻁﺭﺕ ﺍﻝﺴﻠﻁﺎﺕ ﺍﻝﻌﻤﻭﻤﻴﺔ‬ ‫ﺇﻝﻰ ﺩﻋﻡ ﻤﻤﺜل ﺍﻝﺸﻌﺏ ﻝﻠﺤﺼﻭل ﻋﻠﻰ ﻤﻭﺍﻓﻘﺘﻬﻡ ﻋﻨﺩ ﻓﺭﺽ ﺍﻝﻀﺭﺍﺌﺏ‪ ،‬ﻭﻫﺫﺍ ﺒﻌﺩ ﺜﻭﺭﺍﺕ ﺴﻴﺎﺴﻴﺔ‬ ‫ﺩﻤﻭﻴﺔ ﻋﺭﻓﺘﻬﺎ ﺃﻭﺭﺒﺎ‪.‬‬ ‫ﻭﻤﻥ ﻫﻨﺎ ﻅﻬﺭ ﻭﺘﺄﻜﺩ ﺤﻕ ﺍﻝﺒﺭﻝﻤﺎﻥ ﻓﻲ ﺍﻝﺘﺨﺼﺹ ﻓﻲ ﺍﻝﻘﻭﺍﻨﻴﻥ ﺍﻝﻤﺘﻌﻠﻘﺔ ﺒﻔﺭﺽ‬ ‫)‪(1‬‬. ‫ﺍﻝﻀﺭﺍﺌﺏ‪.‬‬. ‫‪- pdf cveated with pdif actary protrial version www.pdffactory.com‬‬ ‫‪-8-‬‬. ‫‪1‬‬.

(21) ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬ ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺘﻌﺭﻴﻑ ﺍﻝﻀﺭﻴﺒﺔ‬. ‫ﺇﻥ ﺘﺸﻌﺏ ﻤﻭﻀﻭﻉ ﺍﻝﻀﺭﻴﺒﺔ ﺃﺩﻯ ﺇﻝﻰ ﺘﻌﺩﺩ ﺘﻌﺎﺭﻴﻔﻬﺎ‪ ،‬ﻓﻤﻨﻬﻡ ﻤﻥ ﻴﺭﻯ ﺃﻨﻬﺎ ﻭﺴﻴﻠﺔ ﻝﺘﻭﺠﻴﻪ‬ ‫ﺍﻝﺤﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻭﻴﺭﻯ ﺍﻝﺒﻌﺽ ﺍﻵﺨﺭ ﺃﻨﻬﺎ ﺃﺩﺍﺓ ﻝﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻜﻤﺎ ﺫﻫﺏ ﺍﻵﺨﺭﻭﻥ ﺇﻝﻰ‬ ‫ﺘﻌﺭﻴﻔﻬﺎ ﻤﻥ ﺠﺎﻨﺒﻬﺎ ﺍﻝﻘﺎﻨﻭﻨﻲ‪ ،‬ﻭﻤﻥ ﺘﻌﺎﺭﻴﻔﻬﺎ ﻤﺎ ﻴﻠﻲ‪:‬‬ ‫ ﺍﻝﺘﻌﺭﻴﻑ ﺍﻷﻭل‪ :‬ﻫﻲ ﻤﺒﻠﻎ ﻤﻥ ﺍﻝﻤﺎل ﺘﻔﺭﻀﻪ ﺍﻝﺩﻭﻝﺔ ﻭﺘﺠﺒﻴﻪ ﻤﻥ ﺍﻝﻤﻜﻠﻔﻴﻥ‪ ،‬ﺒﺼﻭﺭﺓ ﺠﺒﺭﻴﺔ‬‫ﻭﻨﻬﺎﺌﻴﺔ ﻭﺩﻭﻥ ﻤﻘﺎﺒل ﻭﺫﻝﻙ ﻤﻥ ﺃﺠل ﺍﻝﻘﻴﺎﻡ ﺒﺘﻐﻁﻴﺔ ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﻌﻤﻭﻤﻴﺔ‪.‬‬. ‫)‪(1‬‬. ‫ﺍﻝﺘﻌﺭﻴﻑ ﺍﻝﺜﺎﻨﻲ‪ :‬ﻫﻲ ﻓﺭﻴﻀﺔ ﻨﻘﺩﻴﺔ ﺘﻔﺭﻀﻬﺎ ﺍﻝﺩﻭﻝﺔ ﺒﺼﻭﺭﺓ ﻨﻬﺎﺌﻴﺔ ﻋل ﺍﻷﺸﺨﺎﺹ ﺍﻝﻁﺒﻴﻌﻴﻴﻥ‬ ‫ﻭﺍﻻﻋﺘﺒﺎﺭﻴﻴﻥ ﺩﻭﻥ ﻤﻘﺎﺒل‪ ،‬ﻤﻥ ﺃﺠل ﺘﻐﻁﻴﺔ ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﻌﺎﻤﺔ ﻭﺘﺤﻘﻴﻕ ﺍﻷﻫﺩﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻭﺍﻻﺠﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻤﻥ ﺜﻡ ﺭﻓﻊ ﻤﺴﺘﻭﻯ ﺍﻝﺭﻓﺎﻫﻴﺔ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ‪.‬‬. ‫)‪(2‬‬. ‫ ﺍﻝﺘﻌﺭﻴﻑ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺍﻝﻀﺭﻴﺒﺔ ﻫﻲ ﺍﻗﺘﻁﺎﻉ ﻨﻘﺩﻱ‪ ،‬ﺫﻭ ﺴﻠﻁﺔ‪ ،‬ﻨﻬﺎﺌﻲ‪ ،‬ﺩﻭﻥ ﻤﻘﺎﺒل‪ ،‬ﻤﻨﺠﺯ ﻝﻔﺎﺌﺩﺓ‬‫ﺍﻝﺠﻤﺎﻋﺎﺕ ﺍﻹﻗﻠﻴﻤﻴﺔ )ﺍﻝﺩﻭﻝﺔ ﻭﺍﻝﺠﻤﺎﻋﺎﺕ ﺍﻝﻤﺤﻠﻴﺔ( ﺃﻭ ﻝﺼﺎﻝﺢ ﺍﻝﻬﻴﺌﺎﺕ ﺍﻝﻌﻤﻭﻤﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ‪.‬‬. ‫)‪(3‬‬. ‫ ﺍﻝﺘﻌﺭﻴﻑ ﺍﻝﺭﺍﺒﻊ‪ :‬ﺍﻝﻀﺭﻴﺒﺔ ﻫﻲ ﻓﺭﻴﻀﺔ ﺇﻝﺯﺍﻤﻴﺔ ﻤﺎﻝﻴﺔ ﻴﺩﻓﻌﻬﺎ ﺍﻝﻔﺭﺩ ﺠﺒﺭﺍ ﺇﻝﻰ ﺍﻝﺩﻭﻝﺔ ﺃﻭ ﺇﺤﺩﻯ‬‫ﺍﻝﻬﻴﺌﺎﺕ ﺍﻝﻌﺎﻤﺔ ﺍﻝﻤﺤﻠﻴﺔ ﻭﺒﺼﻭﺭﺓ ﻨﻬﺎﺌﻴﺔ‪ ،‬ﻤﺴﺎﻫﻤﺔ ﻤﻨﻪ ﻓﻲ ﺍﻝﺘﻜﺎﻝﻴﻑ ﻭﺍﻷﻋﺒﺎﺀ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺩﻭﻥ ﺃﻥ ﻴﻌﻭﺩ‬ ‫ﻋﻠﻴﻪ ﺩﻓﻊ ﺨﺎﺹ ﻤﻘﺎﺒل ﺩﻓﻊ ﺍﻝﻀﺭﻴﺒﺔ‪.‬‬. ‫)‪(4‬‬. ‫ ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻝﺙ‪ :‬ﺨﺼﺎﺌﺹ ﺍﻝﻀﺭﻴﺒﺔ‬‫ﺘﺘﻤﺜل ﻓﻴﻤﺎ ﻴﻠﻲ‪:‬‬ ‫‪ .1‬ﺍﻝﻀﺭﻴﺒﺔ ﺘﻤﺜل ﺍﻗﺘﻁﺎﻉ ﻨﻘﺩﻱ‪ :‬ﻭﺫﻝﻙ ﺨﻼﻓﺎ ﻝﻤﺎ ﻜﺎﻥ ﻴﺴﻭﺩ ﻗﺩﻴﻤﺎ ﺤﻴﺙ ﻜﺎﻨﺕ ﺍﻝﻀﺭﻴﺒﺔ‬ ‫ﺘﻔﺭﺽ ﻋﻴﻨﺎ‪ ،‬ﻭﺫﻝﻙ ﻨﺘﻴﺠﺔ ﻝﻌﺩﻡ ﺴﻴﺎﺩﺓ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻝﻨﻘﺩﻱ‪ ،‬ﻭﻝﻤﺎ ﻅﻬﺭ ﺍﻝﺘﻘﺩﻡ ﺍﻻﻗﺘﺼﺎﺩﻱ‬ ‫ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﺃﺨﺫﺕ ﺍﻝﻀﺭﻴﺒﺔ ﺼﻔﺔ –ﺍﺴﺘﻘﻁﺎﻉ ﻨﻘﺩﻱ ﻤﻥ ﻤﺎل ﺍﻝﻤﻜﻠﻑ‪.‬‬. ‫‪1‬‬. ‫‪ -‬ﻋﻠﻲ ﺯﻋﺩﻭﺩ‪ ،‬ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻡ‪ ،‬ﺩﻴﻭﺍﻥ ﺍﻝﻤﻁﺒﻭﻋﺎﺕ ﺍﻝﺠﺎﻤﻌﻴﺔ‪ ،‬ﺍﻝﺠﺯﺍﺌﺭ‪ ،2005 ،‬ﺹ ‪.176‬‬. ‫‪2‬‬. ‫‪ -‬ﻋﻠﻲ ﻤﺤﻤﺩ ﺨﻠﻴل‪ ،‬ﺴﻠﻴﻤﺎﻥ ﺃﺤﻤﺩ ﺍﻝﻠﻭﺯﻱ‪ ،‬ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺯﻫﺭﺍﻥ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ‪ ،‬ﺒﻴﺭﻭﺕ ‪ ،1999‬ﺹ ‪.173‬‬. ‫‪ -3‬ﻋﺩﻯ ﻋﻔﺎﻓﺔ ﻭﺁﺨﺭﻭﻥ‪ ،‬ﺍﻝﺠﺩﻴﺩ ﻓﻲ ﺍﻝﻤﺤﺎﺴﺒﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ’ ﺩﺍﺭ ﻭﺍﺌل ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ‪ ،‬ﻋﻤﺎﻥ‪ ،‬ﺍﻷﺭﺩﻥ‪ ،2004 ،‬ﺹ ‪.03‬‬ ‫‪4‬‬. ‫ ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﻤﺤﺭﺯ‪ ،‬ﺍﻗﺘﺼﺎﺩﻴﺎﺕ ﺍﻝﺠﺒﺎﻴﺔ‪ ،‬ﺩﺍﺭ ﺍﻝﻌﻤﻭﻤﺔ ﻝﻠﻁﺒﺎﻋﺔ ﻭﺍﻝﻨﺸﺭ‪ ،‬ﻁ‪ ،03‬ﺍﻝﺠﺯﺍﺌﺭ‪ ،2003 ،‬ﺹ ‪.13‬‬‫‪-9-‬‬.

(22) ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫‪ .2‬ﺍﻝﻀﺭﻴﺒﺔ ﻓﺭﻴﻀﺔ ﺇﺠﺒﺎﺭﻴﺔ‪ :‬ﺃﻱ ﺃﻥ ﺍﻝﻤﻜﻠﻑ ﻝﻴﺱ ﺤﺭﺍ ﻓﻲ ﺩﻓﻌﻬﺎ‪ ،‬ﺒل ﺃﻥ ﺍﻝﺴﻠﻁﺔ ﺍﻝﻌﺎﻤﺔ ﻫﻲ‬ ‫)‪(1‬‬. ‫ﺍﻝﺘﻲ ﺘﺤﺩﺩ ﻤﻘﺩﺍﺭ ﺍﻝﻀﺭﻴﺒﺔ‪ ،‬ﻜﻴﻔﻴﺘﻬﺎ ﻭﻤﻭﻋﺩ ﺩﻓﻌﻬﺎ‪.‬‬. ‫‪ .3‬ﺍﻝﻀﺭﻴﺒﺔ ﺘﺩﻓﻊ ﺒﺼﻔﺔ ﻨﻬﺎﺌﻴﺔ‪ :‬ﺃﻥ ﺍﻷﻓﺭﺍﺩ ﻴﺩﻓﻌﻭﻥ ﺍﻝﻀﺭﻴﺒﺔ ﺇﻝﻰ ﺍﻝﺩﻭﻝﺔ ﺒﺼﻭﺭﺓ ﻨﻬﺎﺌﻴﺔ‪،‬‬ ‫)‪(2‬‬. ‫ﺒﻤﻌﻨﻰ ﺃﻥ ﺍﻝﺩﻭﻝﺔ ﻻ ﺘﻠﺘﺯﻡ ﺒﺭﺩﻫﺎ ﻝﻬﻡ ﺃﻭ ﺘﻌﻭﻴﻀﻬﺎ‪.‬‬. ‫‪ .4‬ﺍﻝﻀﺭﻴﺒﺔ ﺘﻔﺭﺽ ﻤﻥ ﻗﺒل ﺍﻝﺩﻭﻝﺔ‪ :‬ﺇﻥ ﺍﻝﻀﺭﻴﺒﺔ ﻤﻥ ﺤﻴﺙ ﺍﻝﻤﺒﺩﺃ ﻻ ﻴﻤﻜﻥ ﺃﻥ ﺘﻔﺭﺽ ﺃﻭ‬ ‫ﺘﻌﺩل ﺃﻭ ﺘﻠﻐﻰ ﺇﻻ ﻤﻥ ﻗﺒل ﺍﻝﺴﻠﻁﺔ ﺍﻝﺘﺸﺭﻴﻌﻴﺔ‪ ،‬ﻓﺎﻹﺩﺍﺭﺓ ﺘﻘﻭﻡ ﺒﺘﻨﻔﻴﺫ ﺃﺤﻜﺎﻡ ﺍﻝﻘﺎﻨﻭﻥ ﻓﻼ‬ ‫ﺘﺴﺘﻁﻴﻊ ﺇﻻ ﺠﺒﺎﻴﺔ ﻭﺘﺤﺼﻴل ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﺴﻤﻭﺡ ﺒﻬﺎ ﻤﻥ ﻗﺒل ﺍﻝﺴﻠﻁﺎﺕ ﺍﻝﻤﺨﺘﺼﺔ‪ ،‬ﻭﻝﺫﻝﻙ‬ ‫ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﺃﺤﻜﺎﻡ ﺍﻝﻘﺎﻨﻭﻥ ﻝﻠﻀﺭﻴﺒﺔ ﻤﻠﺯﻤﺔ ﻝﻠﺩﻭﻝﺔ‪.‬‬ ‫‪ .5‬ﺍﻝﻀﺭﻴﺒﺔ ﺘﻔﺭﺽ ﻭﻓﻘﺎ ﻝﻤﻘﺩﺭﺓ ﺍﻝﻤﻜﻠﻔﻴﻥ‪ :‬ﺘﻔﺭﺽ ﺍﻝﻀﺭﻴﺒﺔ ﻭﻓﻘﺎ ﻝﻠﻤﻜﻠﻔﻴﻥ ﻋﻠﻰ ﻜل ﺸﺨﺹ‬ ‫ﻗﺎﺩﺭ ﻋﻠﻰ ﺍﻝﺩﻓﻊ ﺘﺒﻌﺎ ﻝﻤﻘﺩﺭﺘﻪ ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻓﺎﻝﻀﺭﻴﺒﺔ ﻫﻲ ﻁﺭﻴﻘﺔ ﻝﺘﻘﺴﻴﻡ ﺍﻷﻋﺒﺎﺀ ﺍﻝﻌﺎﻤﺔ ﺒﻴﻥ‬ ‫ﺍﻷﻓﺭﺍﺩ ﻭﻓﻘﺎ ﻝﻘﺩﺭﺍﺘﻬﻡ ﺍﻝﺘﻜﻠﻴﻔﻴﺔ ﻋﻠﻰ ﺍﻝﺩﻓﻊ‪.‬‬ ‫‪ .6‬ﺘﻔﺭﺽ ﺍﻝﻀﺭﻴﺒﺔ ﺒﻼ ﻤﻘﺎﺒل‪ :‬ﺇﻥ ﺍﻝﻤﻜﻠﻑ ﺍﻝﺫﻱ ﻴﺩﻓﻊ ﺍﻝﻀﺭﻴﺒﺔ ﻻ ﻴﺤﺼل ﻤﻘﺎﺒﻠﻬﺎ ﻋﻠﻰ ﻨﻔﻊ‬ ‫ﺨﺎﺹ ﺒﻪ‪ ،‬ﻓﻬﻭ ﻴﺩﻓﻊ ﺍﻝﻀﺭﻴﺒﺔ ﺒﺼﻔﺘﻪ ﻋﻀﻭﺍ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻊ‪ ،‬ﻭﻝﻴﺱ ﻤﻌﻨﻰ ﺫﻝﻙ ﺃﻥ ﺩﺍﻓﻊ‬ ‫ﺍﻝﻀﺭﻴﺒﺔ ﻻ ﻴﺴﺘﻔﻴﺩ ﻤﻨﻬﺎ‪ ،‬ﺒل ﻋﻠﻰ ﺍﻝﻌﻜﺱ ﻤﻥ ﺫﻝﻙ‪ ،‬ﻓﻬﻭ ﻴﺴﺘﻔﻴﺩ ﺒﺼﻔﺘﻪ ﻭﺍﺤﺩ ﻤﻥ ﺍﻝﺠﻤﺎﻋﺔ‬ ‫ﻭﻤﻥ ﺇﻨﻔﺎﻕ ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻋﻠﻰ ﺍﻝﻤﺭﺍﻓﻕ ﺍﻝﻌﺎﻤﺔ‪.‬‬ ‫‪ .7‬ﺍﻝﻀﺭﻴﺒﺔ ﺃﺩﺍﺓ ﻝﻠﻤﺴﺎﻫﻤﺔ ﻓﻲ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻑ ﺍﻝﻤﺠﺘﻤﻊ‪ :‬ﺤﻴﺙ ﻜﺎﻨﺕ ﻓﻲ ﺍﻝﻤﺎﻀﻲ ﺃﺩﺍﺓ ﻝﺘﻭﻓﻴﺭ‬ ‫ﺍﻝﻤﺎل ﻭﻝﺘﻐﻁﻴﺔ ﺍﻝﻨﻔﻘﺎﺕ ﺍﻝﻌﺎﻤﺔ‪.‬‬. ‫)‪(3‬‬. ‫ﻝﺫﻝﻙ ﻓﻴﻪ ﺘﻤﻜﻥ ﺍﻝﺩﻭﻝﺔ ﻤﻥ ﺘﺤﻘﻴﻕ ﺃﻫﺩﺍﻓﻬﺎ‪ ،‬ﻭﻴﺸﻤل ﻫﺩﻑ ﺍﻝﺤﺼﻴﻠﺔ ﺍﻝﻬﺩﻑ ﺍﻝﺩﺍﺌﻡ ﻭﺍﻝﺭﺌﻴﺴﻲ‬ ‫ﻷﻨﻪ ﻴﻭﻓﺭ ﻝﻠﺩﻭل ﺍﻝﻤﻭﺍﺭﺩ ﺍﻝﺘﻲ ﺘﺤﺘﺎﺠﻬﺎ ﻝﻤﻭﺍﺠﻬﺔ ﻨﻔﻘﺎﺘﻬﺎ ﻭﺯﻴﺎﺩﺓ ﺃﻋﺒﺎﺌﻬﺎ ﺇﻝﻰ ﺘﺤﻘﻴﻕ ﻤﻨﺎﻓﻊ ﻋﺎﻤﺔ‬ ‫ﻝﻠﻤﺠﺘﻤﻊ ﻓﻲ ﺍﻝﻤﺠﻤﻭﻋﺔ ﻜﻤﺎ ﺃﻨﻬﺎ ﺘﺤﻘﻕ ﺍﻝﺘﻭﺍﺯﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺠﺘﻤﺎﻋﻲ ﺒﻴﻥ ﺤﻘﻭﻕ ﺍﻝﺨﺯﺍﻨﺔ ﺍﻝﻌﺎﻤﺔ‬. ‫‪1‬‬. ‫‪ -‬ﻋﺎﺩل ﻓﻠﻴﺢ ﺍﻝﻌﻠﻲ‪ ،‬ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ ﻭﺍﻝﺘﺸﺭﻴﻊ ﺍﻝﻤﺎﻝﻲ ﺍﻝﻀﺭﻴﺒﻲ‪ ،‬ﺩﺍﺭ ﺤﺎﻤﺩ ﻝﻠﻨﺸﺭ ﻭﺍﻝﺘﻭﺯﻴﻊ‪ ،‬ﻋﻤﺎﻥ‪ ،2007،‬ﺹ ‪92‬‬. ‫‪ - 2‬ﻤﺤﻤﺩ ﻋﺒﺎﺱ ﻤﺤﺭﺯ‪ ،‬ﻤﺭﺠﻊ ﺴﺒﻕ ﺫﻜﺭﻩ‪ ،‬ﺹ ‪.16‬‬ ‫‪3‬‬. ‫ ﻋﺩﻱ ﻋﻔﺎﻓﺔ ﻭﺁﺨﺭﻭﻥ‪ ،‬ﻤﺭﺠﻊ ﺴﺒﻕ ﺫﻜﺭﻩ‪ ،‬ﺹ ‪.05‬‬‫‪- 10 -‬‬.

(23) ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻭﺤﻘﻭﻕ ﺍﻷﻓﺭﺍﺩ‪ ،‬ﻭﺘﺤﻘﻴﻕ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻋﺩﺍﻝﺔ ﺘﻭﺯﻴﻊ ﺍﻝﺩﺨل ﺍﻝﻌﻤﻭﻤﻲ‪ ،‬ﻭﺘﻘﻠﻴل ﺍﻝﺘﻔﺎﻭﺕ ﺒﻴﻥ‬ ‫ﺩﺨﻭل ﻓﺌﺎﺕ ﺍﻝﻤﺠﺘﻤﻊ )ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﺘﺼﺎﻋﺩﻴﺔ( ﺃﻤﺭ ﻻ ﻴﺨﻔﻰ ﻋﻥ ﺃﺤﺩ‪.‬‬. ‫)‪(1‬‬. ‫ﺍﻝﻤﻁﻠﺏ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺍﻝﻘﻭﺍﻋﺩ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻀﺭﻴﺒﺔ ﻭﺃﻨﻭﺍﻋﻬﺎ‬ ‫ ﺍﻝﻔﺭﻉ ﺍﻷﻭل‪ :‬ﺍﻝﻘﻭﺍﻋﺩ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻀﺭﻴﺒﺔ‬‫ﻴﻘﺼﺩ ﺒﺎﻝﻘﻭﺍﻋﺩ ﺍﻷﺴﺎﺴﻴﺔ ﻝﻠﻀﺭﻴﺒﺔ ﺍﻷﺴﺱ ﻭﺍﻝﻤﺒﺎﺩﺉ ﺍﻝﺘﻲ ﻴﺤﺴﻥ ﺃﻥ ﻴﺴﺘﺭﺸﺩ ﺒﻬﺎ ﺍﻝﻤﺸﺭﻉ‬ ‫ﺍﻝﻤﺎﻝﻲ‪ ،‬ﻭﻫﻭ ﺒﺼﺩﺩ ﺘﻘﺭﻴﺭ ﺍﻝﻨﻅﺎﻡ ﺍﻝﻀﺭﻴﺒﻲ ﻓﻲ ﺍﻝﺩﻭﻝﺔ‪ ،‬ﻭﺘﺴﺘﻬﺩﻑ ﻫﺫﻩ ﺍﻝﻘﻭﺍﻋﺩ ﺘﺤﻘﻴﻕ ﺼﺎﻝﺢ‬ ‫ﺍﻝﻤﻤﻭل ﻤﻥ ﺠﻬﺔ ﻭﺼﺎﻝﺢ ﺍﻝﺨﺯﻴﻨﺔ ﺍﻝﻌﺎﻤﺔ ﻤﻥ ﺠﻬﺔ ﺃﺨﺭﻯ‪ ،‬ﻭﻗﺩ ﺍﺴﺘﻘﺭﺕ ﻫﺫﻩ ﺍﻝﻘﻭﺍﻋﺩ ﻤﻨﺫ ﺃﻥ‬ ‫ﻭﻀﻌﻬﺎ ﺁﺩﻡ ﺴﻤﻴﺙ‪ ،‬ﻭﺘﻠﺘﺯﻡ ﺍﻝﺩﻭﻝﺔ ﻭﺍﻝﻬﻴﺌﺎﺕ ﺍﻝﺘﺸﺭﻴﻌﻴﺔ ﺒﺎﺤﺘﺭﺍﻤﻬﺎ‪ ،‬ﻭﺘﺘﻠﺨﺹ ﻫﺫﻩ ﺍﻝﻘﻭﺍﻋﺩ ﻓﻴﻤﺎ‬ ‫ﻴﻠﻲ‪:‬‬. ‫)‪(2‬‬. ‫‪ -/1‬ﻗﺎﻋﺩﺓ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ‪ :‬ﺘﻠﺒﻲ ﻗﺎﻋﺩﺓ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻤﺘﻁﻠﺒﺎﺕ ﻤﺘﻌﺩﺩﺓ ﺍﺠﺘﻤﺎﻋﻴﺔ ﻭﺍﻗﺘﺼﺎﺩﻴﺔ‬ ‫ﻭﻤﺎﻝﻴﺔ ﻓﻬﻲ ﺘﻠﺒﻲ ﻤﺘﻁﻠﺒﺎﺕ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ ﻭﻜﺫﻝﻙ ﺍﻷﻤﻥ ﻭﺍﻻﺴﺘﻘﺭﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﻨﻅﺭﺍ ﻝﺫﻝﻙ‬ ‫ﻓﺎﻥ ﻜل ﻤﻥ ﻴﺴﺎﻫﻡ ﻓﻲ ﺘﻘﻨﻴﻥ ﺍﻝﺴﻴﺎﺴﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻻ ﻴﻤﻜﻨﻪ ﺃﻥ ﻴﺘﺠﺎﻫل ﺍﻋﺘﺒﺎﺭﺍﺕ ﺍﻝﻌﺩﺍﻝﺔ ﻭﺍﻝﻤﺴﺎﻭﺍﺓ‬ ‫ﻷﻨﻪ ﻻ ﻴﻤﻜﻥ ﺃﻥ ﻴﺴﻭﺩ ﺃﻱ ﻗﺎﻨﻭﻥ ﺇﺫﺍ ﻜﺎﻥ ﻏﻴﺭ ﻋﺎﺩل ﻭﻫﻨﺎ ﺜﻼﺙ ﻤﻁﺎﻝﺏ ﻝﻠﻌﺩﺍﻝﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ‪،‬‬ ‫ﻓﺎﻝﻀﺭﺍﺌﺏ ﻴﺠﺏ ﺃﻥ ﺘﻜﻭﻥ ﻗﺎﻨﻭﻨﻴﺔ ﻭﻋﺎﻤﺔ ﻭﻋﺎﺩﻝﺔ‪ ،‬ﻭﻴﺭﻯ ﺴﻤﻴﺙ ﺃﻥ ﺍﻝﻌﺩﺍﻝﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﺘﺘﺤﻘﻕ‬ ‫ﻋﻨﺩﻤﺎ ﻴﺴﺎﻫﻡ ﻜل ﺃﻋﻀﺎﺀ ﺍﻝﺠﻤﺎﻋﺔ )ﺍﻝﻤﺠﺘﻤﻊ( ﻓﻲ ﺘﺤﻤل ﺃﻋﺒﺎﺀ ﺍﻝﺩﻭﻝﺔ ﺘﺒﻌﺎ ﻝﻤﻘﺩﺭﺘﻬﻡ ﺍﻝﻨﺴﺒﻴﺔ ﻗﺩﺭ‬ ‫ﺍﻹﻤﻜﺎﻥ‪ ،‬ﻭﺘﺘﺤﺩﺩ ﻫﺫﻩ ﺍﻝﻤﻘﺩﺭﺓ ﺍﻝﻨﺴﺒﻴﺔ ﻝﻠﻤﻤﻭﻝﻴﻥ ﺒﺤﺴﺏ ﻤﺎ ﻴﺘﻤﺘﻌﻭﻥ ﺒﻪ ﻤﻥ ﺩﺨل ﻓﻲ ﻀل ﺤﻤﺎﻴﺔ‬ ‫ﺍﻝﺩﻭﻝﺔ‪.‬‬ ‫‪ -/ 2‬ﻗﺎﻋﺩﺓ ﺍﻝﻴﻘﻴﻥ‪ :‬ﻴﺭﻯ ﺁﺩﻡ ﺴﻤﻴﺙ ﺃﻥ ﺍﻝﻀﺭﻴﺒﺔ ﺍﻝﺘﻲ ﻴﻠﺘﺯﻡ ﺍﻝﻤﻤﻭل ﺒﺩﻓﻌﻬﺎ ﻴﻨﺒﻐﻲ ﺃﻥ ﺘﻜﻭﻥ‬ ‫ﻤﺤﺩﺩﺓ ﺒﻭﻀﻭﺡ ﻭﺒﻼ ﺘﺤﻜﻡ‪ ،‬ﻭﻴﻨﺼﺭﻑ ﺫﻝﻙ ﺇﻝﻰ ﻜل ﻤﻥ ﻤﻴﻌﺎﺩ ﺍﻝﻀﺭﻴﺒﺔ‪ ،‬ﻁﺭﻴﻘﺔ ﺍﻝﺩﻓﻊ‪ ،‬ﻭﻤﻘﺩﺍﺭ ﻤﺎ‬ ‫ﻴﺠﺏ ﺩﻓﻌﻪ‪ ،‬ﻓﻜل ﻫﺫﻩ ﺍﻷﻤﻭﺭ ﻴﻨﺒﻐﻲ ﺃﻥ ﺘﻜﻭﻥ ﻭﺍﻀﺤﺔ ﻭﻤﻌﻠﻭﻤﺔ ﻋﻠﻡ ﺍﻝﻴﻘﻴﻥ ﻝﻜل ﻤﻤﻭل ﻭﻜﺫﻝﻙ‬ ‫ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻔﺭﺩ‪.‬‬. ‫)‪(3‬‬. ‫‪1‬‬. ‫‪ -‬ﺴﻭﺯﻱ ﻋﺩﻝﻲ ﻨﺎﺸﺩ‪ ،‬ﺍﻝﻭﺠﻴﺯ ﻓﻲ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﺔ ﺍﻝﺠﺩﻴﺩﺓ ﻝﺒﻨﺎﻥ‪ ،2000 ،‬ﺹ ‪.120‬‬. ‫‪2‬‬. ‫‪ -‬ﺯﻴﻨﺏ ﺤﺴﻴﻥ ﻋﻭﺽ ﺍﷲ‪ ،‬ﺃﺴﺎﺴﻴﺎﺕ ﺍﻝﻤﻠﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﺔ ﺍﻝﺠﺩﻴﺩﺓ‪ ،‬ﻝﺒﻨﺎﻥ‪ ،‬ﺩﻭﻥ ﻁﺒﻌﺔ‪ ،2006 ،‬ﺹ ‪.123‬‬. ‫‪3‬‬. ‫ ﺍﻝﺴﻴﺩ ﻋﻁﻴﺔ ﻋﺒﺩ ﺍﻝﻭﺍﺤﺩ‪ ،‬ﻤﺒﺎﺩﺉ ﻭﺍﻗﺘﺼﺎﺩﻴﺎﺕ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺩﺍﺭ ﺍﻝﻨﻬﻀﺔ ﺍﻝﻌﺭﺒﻴﺔ‪ ،‬ﺍﻝﻘﺎﻫﺭﺓ‪ ،2000 ،‬ﺹ ‪.527-525‬‬‫‪- 11 -‬‬.

(24) ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫‪ -/3‬ﻗﺎﻋﺩﺓ ﺍﻝﻤﻼﺌﻤﺔ ﻓﻲ ﺍﻝﺩﻓﻊ‪ :‬ﻭﺘﻌﻨﻲ ﻫﺫﻩ ﺍﻝﻘﺎﻋﺩﺓ ﺃﻥ ﻜل ﻀﺭﻴﺒﺔ ﻴﺠﺏ ﺃﻥ ﺘﺠﺒﻰ ﻓﻲ ﺃﻨﺴﺏ‬ ‫ﺍﻷﻭﻗﺎﺕ ﻭﺒﺎﻷﺴﻠﻭﺏ ﺍﻷﻨﺴﺏ ﻝﻠﻤﻜﻠﻑ ﺤﺘﻰ ﺘﺘﺠﻨﺏ ﺇﺯﻋﺎﺠﻪ‪ ،‬ﻭﻴﻜﻭﻥ ﺍﻝﺘﻜﻴﻴﻑ ﺴﻬﻼ ﻋﻠﻴﻪ ﻓﺄﻨﺴﺏ‬ ‫ﺍﻷﻭﻗﺎﺕ ﻝﺩﻓﻊ ﺍﻝﻀﺭﻴﺒﺔ ﻫﻲ ﻭﻗﺕ ﺤﺼﻭل ﺍﻝﻤﻜﻠﻑ ﻋﻠﻰ ﺩﺨﻠﻪ ﻭﻤﻥ ﻫﺫﺍ ﺍﻝﻘﺒﻴل ﺘﺠﺒﻰ ﺍﻝﻀﺭﻴﺒﺔ ﻋﻠﻰ‬ ‫ﺤﺎﺼﻼﺕ ﺍﻷﺭﺽ ﺒﻌﺩ ﺠﻨﻲ ﺍﻝﻤﺤﺎﺼﻴل‪ ،‬ﻭﺍﻝﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻷﺭﺒﺎﺡ ﺒﻌﺩ ﺍﻝﺤﺼﻭل ﻋﻠﻴﻬﺎ‪ ،‬ﻭﺒﺎﻝﻁﺭﻴﻘﺔ‬ ‫ﺍﻝﺘﻲ ﺘﺘﻨﺎﺴﺏ ﻤﻊ ﻁﺒﻴﻌﺔ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻠﻀﺭﻴﺒﺔ ﻜﻁﺭﻴﻘﺔ ﺍﻝﺤﺠﺯ ﻤﻥ ﺍﻝﻤﻨﺒﻊ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻤﺭﺘﺒﺎﺕ‬ ‫ﻭﺍﻷﺠﻭﺭ ﻭﺍﻷﻭﺭﺍﻕ ﺍﻝﻤﺎﻝﻴﺔ ﻭﺍﻝﺘﺤﺼﻴل ﺍﻝﻤﺒﺎﺸﺭ ﺒﺎﻝﻨﺴﺒﺔ ﻝﻺﺭﺒﺎﺡ‪.‬‬. ‫)‪(1‬‬. ‫‪ -/4‬ﻗﺎﻋﺩﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻓﻲ ﻨﻔﻘﺎﺕ ﺍﻝﺘﺤﺼﻴل‪ :‬ﺘﻘﻀﻲ ﻫﺫﻩ ﺍﻝﻘﺎﻋﺩﺓ ﺒﺄﻨﻪ ﻋﻠﻰ ﺍﻝﺩﻭﻝﺔ ﺃﻥ ﺘﺨﺘﺎﺭ ﻁﺭﻴﻘﺔ‬ ‫ﺍﻝﺠﺒﺎﻴﺔ ﺍﻝﺘﻲ ﺘﻜﻠﻔﻬﺎ ﺃﻗل‪ ،‬ﺤﺘﻰ ﻴﻜﻭﻥ ﺍﻝﻔﺭﻕ ﺒﻴﻥ ﻤﺎ ﻴﺩﻓﻌﻪ ﺍﻝﻤﻤﻭل ﻭﺒﻴﻥ ﻤﺎ ﻴﺩﺨل ﺨﺯﺍﻨﺔ ﺍﻝﺩﻭﻝﺔ ﺃﻗل‬ ‫ﻤﺎ ﻴﻤﻜﻥ‪ ،‬ﻭﺘﻅﻬﺭ ﺃﻫﻤﻴﺔ ﻫﺫﻩ ﺍﻝﻘﺎﻋﺩﺓ ﻓﻲ ﺍﻝﻌﺼﻭﺭ ﺍﻝﺤﺩﻴﺜﺔ ﺤﻴﺙ ﺘﺘﺤﻤل ﺍﻝﺩﻭﻝﺔ ﻨﻔﻘﺎﺕ ﻜﺒﻴﺭﺓ ﻓﻲ‬ ‫ﺴﺒﻴل ﺘﺤﺼﻴل ﺍﻝﻀﺭﺍﺌﺏ ﻭﻤﺭﺍﻗﺒﺔ ﺍﻝﻤﻤﻭﻝﻴﻥ ﺤﺘﻰ ﻻ ﻴﺘﻬﺭﺒﻭﺍ ﻤﻥ ﺩﻓﻌﻬﺎ‪.‬‬. ‫)‪(2‬‬. ‫ﺍﻝﻔﺭﻉ ﺍﻝﺜﺎﻨﻲ‪ :‬ﺃﻨﻭﺍﻉ ﺍﻝﻀﺭﺍﺌﺏ‪:‬‬ ‫ﺘﻀﻡ ﺍﻝﻀﺭﺍﺌﺏ ﻓﻲ ﺍﻝﻭﻗﺕ ﺍﻝﺤﺎﻀﺭ ﺃﻨﻭﺍﻉ ﻋﺩﻴﺩﺓ ﺘﺘﻔﺎﻭﺕ ﻓﻲ ﺃﻫﻤﻴﺘﻬﺎ‪ ،‬ﻭﺴﻭﻑ ﻨﺘﻌﺭﺽ‬ ‫ﻓﻴﻤﺎ ﻴﻠﻲ ﺇﻝﻰ ﺃﻨﻭﺍﻉ ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﺘﻲ ﺘﺠﺩ ﻝﻬﺎ ﺘﻁﺒﻴﻘﺎ ﻋﻠﻰ ﻨﻁﺎﻕ ﻭﺍﺴﻊ ﻓﻲ ﺍﻝﺩﻭل ﻜﺎﻓﺔ ﺘﻘﺭﻴﺒﺎ‪ ،‬ﻭﻗﺩ‬ ‫ﺍﺨﺘﻠﻔﺕ ﻭﺠﻬﺎﺕ ﺍﻝﻨﻅﺭ ﻓﻲ ﺘﺼﻨﻴﻔﻬﺎ‪ ،‬ﺇﺫ ﻨﺠﺩ ﻤﻥ ﺼﻨﻔﻬﺎ ﻤﻥ ﺤﻴﺙ ﺜﻘل ﺍﻝﻌﺏﺀ ﺍﻝﻀﺭﻴﺒﻲ ﻭﺁﺨﺭﻭﻥ‬ ‫ﻤﻥ ﺤﻴﺙ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻬﺎ )ﺍﻝﻭﻋﺎﺀ ﺍﻝﻀﺭﻴﺒﻲ( ﻭﺃﻴﻀﺎ ﻤﻥ ﺤﻴﺙ ﻭﺍﻗﻌﺔ ﺍﻝﻤﻨﺸﺄ‪ ،‬ﻭﻜﺫﻝﻙ ﻤﻥ‬ ‫ﺤﻴﺙ ﺍﻝﻤﺼﺩﺭ ﻭﺍﻝﺴﻌﺭ‪.‬‬ ‫ﺃﻭﻻ‪ :‬ﻤﻥ ﺤﻴﺙ ﻤﻌﻴﺎﺭ ﺍﻝﻌﺏﺀ ﺍﻝﻀﺭﻴﺒﻲ‬ ‫ﻭﻓﻘﺎ ﻝﻬﺫﺍ ﺍﻝﻤﻌﻴﺎﺭ ﻨﻤﻴﺯ ﺒﻴﻥ ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻭﺍﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ‪.‬‬ ‫‪ -/1‬ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﺒﺎﺸﺭﺓ‪:‬‬ ‫ﻭﻫﻲ ﺍﻝﺘﻲ ﻴﺘﺤﻤﻠﻬﺎ ﺍﻝﻤﻜﻠﻑ ﻤﺒﺎﺸﺭﺓ ﻭﻻ ﻴﺴﺘﻁﻴﻊ ﻨﻘل ﻋﺒﺌﻬﺎ ﺇﻝﻰ ﺸﺨﺹ ﺁﺨﺭ ﺒﺄﻱ ﺤﺎل‪،‬‬ ‫ﻓﻤﺜﻼ‪ :‬ﻀﺭﻴﺒﺔ ﺍﻝﺩﺨل ﻋﻠﻰ ﺍﻷﺸﺨﺎﺹ ﻜﻤﺎ ﻫﻭ ﺍﻝﺤﺎل ﺒﺎﻝﻨﺴﺒﺔ ﻝﻠﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻝﺩﺨل )‪ (IRG‬ﺃﻭ‬. ‫‪1‬‬. ‫‪ -‬ﻋﺎﺩل ﺨﻠﻴﺞ‪ ،‬ﻨﻔﺱ ﺍﻝﻤﺭﺠﻊ ﺍﻝﺴﺎﺒﻕ‪ ،‬ﺹ ‪.97‬‬. ‫‪2‬‬. ‫ ﺯﻴﻨﺏ ﺤﺴﻥ ﻋﻭﺽ ﺍﷲ‪ ،‬ﻤﺒﺎﺩﺉ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺍﻝﺩﺍﺭ ﺍﻝﺠﺎﻤﻌﻴﺔ‪ ،‬ﻝﻠﻁﺒﺎﻋﺔ ﻭﺍﻝﻨﺸﺭ‪ ،‬ﻝﺒﻨﺎﻥ‪ ،‬ﺒﺩﻭﻥ ﻁﺒﻌﺔ‪ ،1997 ،‬ﺹ ‪.129‬‬‫‪- 12 -‬‬.

(25) ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ﺍﻝﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺃﺭﺒﺎﺡ ﺍﻝﺸﺭﻜﺎﺕ )‪ (IBS‬ﻓﻴﺘﺤﻤﻠﻭﻨﻬﺎ ﻤﺒﺎﺸﺭﺓ ﺩﻭﻥ ﺍﺴﺘﻁﺎﻋﺘﻬﻡ ﻨﻘل ﺍﻝﻌﺏﺀ ﺇﻝﻰ‬ ‫ﻏﻴﺭﻫﻡ‪.‬‬. ‫)‪(1‬‬. ‫ ﻤﺯﺍﻴﺎ ﻭﻋﻴﻭﺏ ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﺒﺎﺸﺭﺓ‪:‬‬‫ﻤﻥ ﻤﺯﺍﻴﺎﻫﺎ‪:‬‬ ‫ ﺜﺒﺎﺕ ﺤﺼﻴﻠﺘﻬﺎ‪ :‬ﺇﺫ ﺘﻔﺭﺽ ﻋﻠﻰ ﻋﻨﺎﺼﺭ ﺘﺘﻤﺘﻊ ﺒﺎﻝﺜﺒﺎﺕ ﺍﻝﻨﺴﺒﻲ‪ ،‬ﻭﻝﻴﺴﺕ ﺴﺭﻴﻌﺔ ﺍﻝﺘﻐﻴﺭ ﻤﻥ ﻫﻨﺎ‬‫ﺘﻜﻭﻥ ﺤﺼﻴﻠﺔ ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﻔﺭﻭﻀﺔ ﻋﻠﻴﻬﺎ ﺜﺎﺒﺘﺔ ﺃﻴﻀﺎ‪.‬‬ ‫ ﻤﺭﻭﻨﺘﻬﺎ‪ :‬ﺒﺎﻹﻤﻜﺎﻥ ﺯﻴﺎﺩﺓ ﺤﺼﻴﻠﺔ ﻫﺫﺍ ﺍﻝﻨﻭﻉ ﻤﻥ ﺍﻝﻀﺭﺍﺌﺏ ﻜﻠﻤﺎ ﺍﻗﺘﻀﺕ ﺍﻝﺤﺎﺠﺔ ﻭﺫﻝﻙ ﺒﺭﻓﻊ‬‫ﺴﻌﺭ ﺍﻝﻀﺭﻴﺒﺔ‪.‬‬ ‫ ﻋﺩﺍﻝﺘﻬﺎ‪ :‬ﻭﺫﻝﻙ ﻤﻥ ﺨﻼل ﺘﻭﺯﻴﻊ ﺍﻷﻋﺒﺎﺀ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻭﻓﻘﺎ ﻝﻤﻘﺩﺭﺓ ﺍﻝﻤﻜﻠﻔﻴﻥ ﻋﻠﻰ ﺍﻝﺩﻓﻊ‪.‬‬‫ ﻗﻠﺔ ﺘﻜﺎﻝﻴﻑ ﺠﺒﺎﻴﺘﻬﺎ‪ :‬ﺤﻴﺙ ﺃﻨﻬﺎ ﺘﻔﺭﺽ ﻋﻠﻰ ﻋﻨﺎﺼﺭ ﻁﺎﻫﺭﺓ ﻴﺴﻬل ﺤﺼﺭﻫﺎ ﻭﺒﺎﻝﺘﺎﻝﻲ ﻝﻴﺴﺕ‬‫ﺒﺤﺎﺠﺔ ﺇﻝﻰ ﻭﻗﺕ ﻭﺠﻬﺩ ﻜﺒﻴﺭﻴﻥ ﻝﻠﻭﺼﻭل ﺇﻝﻴﻬﺎ‪.‬‬ ‫ ﺇﺸﻌﺎﺭ ﺍﻝﻤﻭﺍﻁﻨﻴﻥ ﺒﻭﺍﺠﺒﻬﻡ‪ :‬ﺇﺫ ﻴﺘﺤﺩﺩ ﺸﺭﻭﻁ ﺩﻓﻌﻬﺎ ﻭﻤﻭﺍﻋﻴﺩ ﺍﻝﺩﻓﻊ ﺒﻤﺎ ﻴﺘﻔﻕ ﻭﻅﺭﻭﻑ‬‫ﺍﻝﻤﻤﻭل‪.‬‬. ‫)‪(2‬‬. ‫ﻋﻴﻭﺒﻬﺎ‪:‬‬ ‫ ﺤﺼﻴﻠﺘﻬﺎ ﺘﺘﺄﺨﺭ ﻓﻲ ﺍﻝﻭﺼﻭل ﺇﻝﻰ ﺨﺯﻴﻨﺔ ﺍﻝﺩﻭﻝﺔ ﻷﻥ ﺘﻘﺩﻴﺭ ﺍﻝﻭﻋﺎﺀ ﺍﻝﻀﺭﻴﺒﻲ ﻴﺘﺄﺨﺭ‪.‬‬‫ ﺜﻘل ﻋﺒﺌﻬﺎ ﻋﻠﻰ ﺍﻝﻤﻜﻠﻑ ﻷﻨﻪ ﻴﺸﻌﺭ ﺒﻬﺎ ﻨﺘﻴﺠﺔ ﻝﻭﻀﻭﺤﻬﺎ‪.‬‬‫ ﻴﺩﻓﻊ ﺍﻝﻤﻜﻠﻑ ﻤﺒﺎﻝﻎ ﻜﺒﻴﺭﺓ ﻓﻲ ﻨﻬﺎﻴﺔ ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ ﻤﻤﺎ ﻴﻨﺘﺞ ﻋﻨﻬﺎ ﻋﺩﻡ ﺍﻝﻤﻼﺌﻤﺔ ﻝﻠﻤﻜﻠﻑ‪.‬‬‫‪ -‬ﻝﻬﺎ ﺁﺜﺎﺭ ﻋﻜﺴﻴﺔ ﻋﻠﻰ ﺍﻝﻌﻤل ﻭﺍﻻﺩﺨﺎﺭ ﻤﺜل ﻀﺭﺍﺌﺏ ﺍﻝﺩﺨل‪.‬‬. ‫‪1‬‬. ‫‪ -‬ﺤﻤﻴﺩ ﺒﻭﺯﻴﺩﺓ‪ ،‬ﺠﺒﺎﻴﺔ ﺍﻝﻤﺅﺴﺴﺎﺕ‪ ،‬ﺩﻴﻭﺍﻥ ﺍﻝﻤﻁﺒﻭﻋﺎﺕ ﺍﻝﺠﺎﻤﻌﻴﺔ‪ ،‬ﺍﻝﺠﺯﺍﺌﺭ‪ ،2005 ،‬ﺹ ‪.22-21‬‬. ‫‪2‬‬. ‫ ﻁﺎﺭﻕ ﺍﻝﺤﺎﺝ‪ ،‬ﺍﻝﻤﺎﻝﻴﺔ ‪ ،‬ﺩﺍﺭ ﺍﻝﺼﻔﺎﺀ‪ ،‬ﺍﻷﺭﺩﻥ‪ ،2009 ،‬ﺹ ‪.57-56‬‬‫‪- 13 -‬‬.

(26) ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ ﻋﺩﻡ ﻭﻓﺭﺓ ﺍﻝﺤﺼﻴﻠﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﻓﻲ ﺍﻝﺒﻠﺩﺍﻥ ﺍﻝﺘﻲ ﻻ ﻴﺘﻤﺘﻊ ﺴﻭﻯ ﻋﺩﺩ ﻗﻠﻴل ﻤﻥ ﺍﻷﻓﺭﺍﺩ ﺒﺩﺨل‬‫)‪(1‬‬. ‫ﻋﺎﻝﻲ‪.‬‬. ‫‪ -/2‬ﺍﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ‪:‬‬ ‫ﺘﻌﺘﺒﺭ ﺍﻝﻀﺭﻴﺒﺔ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ‪ ،‬ﺇﺫﺍ ﻜﺎﻥ ﺍﻝﻤﻜﻠﻑ ﺍﻝﻘﺎﻨﻭﻨﻲ ﺒﺈﻤﻜﺎﻨﻪ ﺃﻥ ﻴﻨﻘل ﻋﺒﺌﻬﺎ ﺇﻝﻰ‬ ‫ﺸﺨﺹ ﺁﺨﺭ‪ ،‬ﻭﻤﻥ ﺃﻤﺜﻠﺘﻬﺎ‪ :‬ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﺠﻤﺭﻜﻴﺔ‪ ،‬ﺘﻌﺩ ﻀﺭﺍﺌﺏ ﻏﻴﺭ ﻤﺒﺎﺸﺭﺓ ﻷﻥ ﺍﻝﻤﺴﺘﻭﺭﺩ ﻴﺩﻓﻊ‬ ‫ﺍﻝﻀﺭﻴﺒﺔ ﺜﻡ ﻴﻨﻘل ﻋﺒﺌﻬﺎ ﺇﻝﻰ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻷﺨﻴﺭ‪ ،‬ﺒﺭﻓﻊ ﺜﻤﻥ ﺍﻝﺴﻠﻌﺔ ﺃﻭ ﺍﻝﺨﺩﻤﺔ ﺒﻤﻘﺩﺍﺭ ﺍﻝﻀﺭﻴﺒﺔ‪،‬‬ ‫ﻭﻴﺨﺘﻠﻑ ﻤﻥ ﻴﻘﻭﻡ ﺒﺩﻓﻊ ﺍﻝﻀﺭﻴﺒﺔ ﻋﻥ ﻤﻥ ﻴﺘﺤﻤل ﻋﺒﺌﻬﺎ ﺍﻝﻨﻬﺎﺌﻲ‪ ،‬ﻓﺎﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻫﻲ ﺘﻠﻙ‬ ‫ﺍﻝﻀﺭﺍﺌﺏ ﺍﻝﻤﺘﻀﻤﻨﺔ ﻋﻠﻰ ﺍﻷﺴﻌﺎﺭ ﻷﻥ ﺩﺍﻓﻌﻬﺎ ﻻ ﻴﺸﻌﺭ ﺒﻬﺎ‪ ،‬ﺒﺤﻴﺙ ﻨﺠﺩ ﺍﻝﻌﺏﺀ ﺍﻝﻀﺭﻴﺒﻲ ﻓﻴﻬﺎ‬ ‫ﻴﻨﺘﻘل ﻤﻥ ﺍﻝﻤﻜﻠﻔﻴﻥ ﺒﻬﺎ ﻗﺎﻨﻭﻨﻴﺎ ﺇﻝﻰ ﺍﻝﻤﺴﺘﻬﻠﻙ ﺍﻷﺨﻴﺭ‪ ،‬ﻜﻤﺎ ﻨﺠﺩ ﺩﺍﻓﻌﻬﺎ ﻴﺴﺘﻁﻴﻊ ﺍﺴﺘﺭﺩﺍﺩ ﻗﻴﻤﺘﻬﺎ‬ ‫ﻭﺫﻝﻙ ﻤﻥ ﺨﻼل ﻗﻴﺎﻤﻪ ﺒﻌﻤﻠﻴﺔ ﺍﻝﻔﺭﻕ ﺒﻴﻥ ‪ TVA‬ﻋﻠﻰ ﺍﻝﻤﺸﺘﺭﻴﺎﺕ ﻭ ‪ TVA‬ﻋﻠﻰ ﺍﻝﻤﺒﻴﻌﺎﺕ‪.‬‬. ‫)‪(2‬‬. ‫ﺍﻝﻤﺯﺍﻴﺎ‪:‬‬ ‫ ﺴﻬﻭﻝﺔ ﺩﻓﻊ ﺍﻝﻤﻤﻭل ﻝﻬﺫﻩ ﺍﻝﻀﺭﺍﺌﺏ ﻭﺫﻝﻙ ﻷﻨﻬﺎ ﺘﺨﺘﻔﻲ ﻤﻥ ﻭﺭﺍﺀ ﺍﻝﺴﻠﻌﺔ ﺃﻭ ﺍﻝﺨﺩﻤﺔ ﻭﺒﺎﻝﺘﺎﻝﻲ ﻓﻼ‬‫ﻴﺤﺎﻭل ﺍﻝﺘﻬﺭﺏ ﻤﻨﻬﺎ‪.‬‬ ‫ ﻤﻥ ﻤﺯﺍﻴﺎﻫﺎ ﺃﻴﻀﺎ ﻤﺭﻭﻨﺔ ﺤﺼﻴﻠﺔ ﻫﺫﻩ ﺍﻝﻀﺭﺍﺌﺏ ﻴﻤﻜﻨﻬﺎ ﺃﻥ ﺘﻌﻜﺱ ﺍﻻﻨﺘﻌﺎﺵ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﻤﺎ‬‫ﻴﻀﻤﻥ ﺍﻝﺨﺯﺍﻨﺔ ﺍﻝﻌﺎﻤﺔ ﺃﻭ ﺘﺴﺘﻔﻴﺩ ﻤﻥ ﻫﺫﺍ ﺍﻻﻨﺘﻌﺎﺵ‪.‬‬ ‫ ﺍﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﺘﻌﻁﻲ ﺤﺼﻴﻠﺘﻬﺎ ﺒﺼﻔﺔ ﻤﺴﺘﻤﺭﺓ ﺃﻱ ﻁﻭل ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ ﻭﻫﻭ ﻤﺎ ﻴﻔﻴﺩ‬‫ﻓﻲ ﺘﻤﻭﻴل ﺍﻝﻤﻴﺯﺍﻨﻴﺔ ﻭﺨﺎﺼﺔ ﻓﻲ ﺍﻝﺸﻬﻭﺭ ﺍﻷﻭﻝﻰ ﻤﻥ ﺍﻝﺴﻨﺔ ﺍﻝﻤﺎﻝﻴﺔ‪.‬‬ ‫ ﻜﻤﺎ ﺘﻔﺭﺽ ﻋﻠﻰ ﻤﻭﻀﻭﻋﺎﺕ ﺒﺎﻝﻐﺔ ﺍﻝﺘﻌﺩﺩ ﺃﺩﻯ ﺇﻝﻰ ﻜﺒﺭ ﺤﺼﻴﻠﺘﻬﺎ ﺍﻝﻨﻘﺩﻴﺔ‪.‬‬‫ﺍﻝﻌﻴﻭﺏ‪:‬‬ ‫‪ -‬ﻻ ﺘﺘﻨﺎﺴﺏ ﻤﻊ ﺍﻝﻤﻘﺩﺭﺓ ﺍﻝﺘﻜﻠﻴﻔﻴﺔ ﻝﻠﻤﻤﻭل ﺒل ﺘﺘﺠﻪ ﺇﻝﻰ ﺍﻝﺘﻨﺎﺴﺏ ﺍﻝﻌﻜﺴﻲ‪.‬‬. ‫‪1‬‬. ‫‪ -‬ﻤﺤﻤﻭﺩ ﺤﺴﻴﻥ ﺍﻝﻭﺍﺩﻱ‪ ،‬ﺯﻜﺭﻴﺎ ﺃﺤﻤﺩ ﻋﺯﺍﻡ‪ ،‬ﻤﺒﺎﺩﺉ ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺩﺍﺭ ﺍﻝﻤﺴﻴﺭﺓ‪ ،‬ﻁ‪ ،1‬ﺍﻷﺭﺩﻥ‪ ،2007 ،‬ﺹ ‪.62‬‬. ‫‪2‬‬. ‫‪ -‬ﻴﻌﻘﻭﺏ ﺒﻥ ﺼﻠﻴﺤﺔ‪ ،‬ﺘﺄﺜﻴﺭ ﺍﻝﻀﺭﺍﺌﺏ ﻋﻠﻰ ﺍﻝﺸﺭﻜﺎﺕ‪ ،‬ﻤﺫﻜﺭﺓ ﻝﻨﻴل ﺸﻬﺎﺩﺓ ﻝﻴﺴﺎﻨﺱ ﻨﻘﻭﺩ ﻭﻤﺎﻝﻴﺔ‪ ،‬ﺠﺎﻤﻌﺔ ﺍﻝﺠﺯﺍﺌﺭ‪-2003 ،‬‬. ‫‪ ،2004‬ﺹ ‪.4‬‬ ‫‪- 14 -‬‬.

(27) ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪:‬‬. ‫ﻋﻤﻮﻣﻴﺎﺕ ﺣﻮﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻇﺎﻫﺮﺓ ﺍﻟﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ‬. ‫ ﺍﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﺍﻷﻜﺜﺭ ﺤﺼﻴﻠﺔ ﻫﻲ ﺘﻠﻙ ﺍﻝﺘﻲ ﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﺴﻠﻊ ﺍﻝﻀﺭﻭﺭﻴﺔ ﺃﻱ ﺍﻝﺴﻠﻊ‬‫ﺍﻝﺘﻲ ﺘﺴﺘﻭﻋﺏ ﺍﻝﺠﺯﺀ ﺍﻷﻜﺒﺭ ﻤﻥ ﺍﻝﺩﺨﻭل ﺍﻝﻤﻨﺨﻔﻀﺔ ﺒﻤﻌﻨﻰ ﺫﻝﻙ ﺃﻨﻬﺎ ﻏﻴﺭ ﻋﺎﺩﻝﺔ‪.‬‬ ‫ ﺘﺴﺘﻠﺯﻡ ﺠﺒﺎﻴﺔ ﺍﻝﻀﺭﺍﺌﺏ ﻏﻴﺭ ﺍﻝﻤﺒﺎﺸﺭﺓ ﻋﺩﺓ ﺇﺠﺭﺍﺀﺍﺕ ﻭﺸﻜﻠﻴﺎﺕ ﻝﺘﻔﺎﺩﻱ ﺍﻝﻐﺵ ﻭﻤﺎ ﻗﺩ ﻴﺅﺩﻱ ﺇﻝﻰ‬‫ﺇﻋﺎﻗﺔ ﺍﻹﻨﺘﺎﺝ ﻭﺘﺩﺍﻭل ﺍﻝﺜﺭﻭﺓ‪.‬‬ ‫‪ -‬ﻋﻴﺒﻬﺎ ﻓﻲ ﻤﺭﻭﻨﺘﻬﺎ ﻻﺴﻴﻤﺎ ﻓﻲ ﻭﻗﺕ ﺍﻝﻜﺴﺎﺩ ﻓﺘﻘل ﺤﺼﻴﻠﺘﻬﺎ‪.‬‬. ‫)‪(1‬‬. ‫ ﺜﺎﻨﻴﺎ‪ :‬ﻤﻌﻴﺎﺭ ﺍﻝﻭﻋﺎﺀ ﺍﻝﻀﺭﻴﺒﻲ ﺃﻱ ﻤﻥ ﺤﻴﺙ ﺍﻝﻤﺎﺩﺓ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻠﻀﺭﻴﺒﺔ‬‫‪ -/1‬ﺍﻝﻀﺭﺍﺌﺏ ﻋﻠﻰ ﺍﻷﺸﺨﺎﺹ‪:‬‬ ‫ﻴﻘﺼﺩ ﺒﺎﻝﻀﺭﺍﺌﺏ ﻋﻠﻰ ﺍﻷﺸﺨﺎﺹ ﺃﻥ ﻴﻜﻭﻥ ﺍﻹﻨﺴﺎﻥ ﺫﺍﺘﻪ ﻫﻭ ﻤﺤل ﺍﻝﻀﺭﻴﺒﺔ ﺃﻭ ﻭﻋﺎﺀ‬ ‫ﺍﻝﻀﺭﻴﺒﺔ ﻓﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻷﺸﺨﺎﺹ ﺒﺤﻜﻡ ﻭﺠﻭﺩﻫﻡ ﻓﻲ ﺇﻗﻠﻴﻡ ﺍﻝﺩﻭﻝﺔ ﺒﻐﺽ ﺍﻝﻨﻅﺭ ﻋﻥ ﺍﻤﺘﻼﻜﻬﻡ‬ ‫ﻝﻠﺜﺭﻭﺓ‪.‬‬ ‫ﻝﻘﺩ ﻋﺭﻑ ﺍﻝﺘﺎﺭﻴﺦ ﺍﻝﻤﺎﻝﻲ ﺍﻝﻀﺭﻴﺒﺔ ﻋﻠﻰ ﺍﻷﺸﺨﺎﺹ ﻤﻨﺫ ﻗﺩﻴﻡ ﺍﻝﺯﻤﺎﻥ‪ ،‬ﻓﻌﺭﻓﻬﺎ ﺍﻝﺭﻭﻤﺎﻥ‬ ‫ﻭﺍﻝﻌﺭﺏ‪ ،‬ﺤﻴﺙ ﻜﺎﻨﺕ ﺘﻔﺭﺽ ﻋﻠﻰ ﻏﻴﺭ ﺍﻝﻤﺴﻠﻤﻴﻥ )‪ (......‬ﻓﻲ ﺍﻝﺒﻼﺩ ﺍﻝﺨﺎﻀﻌﺔ ﻝﻠﺤﻜﻡ ﺍﻹﺴﻼﻤﻲ‪،‬‬ ‫ﻭﻜﺎﻨﺕ ﺘﻘﺘﺼﺭ ﻋﻠﻰ ﺍﻝﺫﻜﻭﺭ ﺍﻝﺒﺎﻝﻐﻴﻥ‪ ،‬ﻜﻤﺎ ﻋﺭﻓﺘﻬﺎ ﻤﺼﺭ ﻓﻲ ﺃﻭﺍﺨﺭ ﺍﻝﻘﺭﻥ ﺍﻝﺘﺎﺴﻊ ﻋﺸﺭ ﻭﻜﺎﻨﺕ‬ ‫ﺘﺴﻤﻰ ﺒﻀﺭﻴﺒﺔ "ﺍﻝﻔﺭﺩﺓ" ﺃﻭ ﻀﺭﻴﺒﺔ "ﺍﻝﺭﺅﻭﺱ" ﻝﻜﻭﻨﻬﺎ ﺘﻔﺭﺽ ﻋﻠﻰ ﺍﻝﺸﺨﺹ ﺒﺎﻋﺘﺒﺎﺭﻩ "ﺭﺃﺴﺎ"‬ ‫ﻭﻀﺭﻴﺒﺔ ﺍﻝﺭﺅﻭﺱ ﺘﺄﺨﺫ ﺸﻜﻠﻴﻥ ﺃﺴﺎﺴﻴﻴﻥ ﻀﺭﻴﺒﺔ ﻤﻭﺤﺩﺓ ﺃﻭ ﻀﺭﻴﺒﺔ ﻤﺩﺭﺠﺔ‪ ،‬ﻭﻗﺩ ﺍﻨﺘﺸﺭﺕ ﻀﺭﻴﺒﺔ‬ ‫ﺍﻝﺭﺅﻭﺱ ﺍﻝﻤﻭﺤﺩﺓ ﻓﻲ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ ﺍﻝﻘﺩﻴﻤﺔ ﺍﻝﺒﺩﺍﺌﻴﺔ ﻝﻜﻭﻨﻬﺎ ﻜﺎﻨﺕ ﺘﺘﻤﺎﺸﻰ ﻤﻊ ﺍﻝﻅﺭﻭﻑ ﺍﻻﺠﺘﻤﺎﻋﻴﺔ‬ ‫ﻭﺍﻻﻗﺘﺼﺎﺩﻴﺔ ﻝﺘﻠﻙ ﺍﻝﻤﺠﺘﻤﻌﺎﺕ‪ ،‬ﺤﻴﺙ ﻜﺎﻥ ﺍﻷﻓﺭﺍﺩ ﻤﺘﻘﺎﺭﺒﻴﻥ ﻤﻥ ﺤﻴﺙ ﺍﻝﺩﺨﻭل ﻭﺍﻝﺜﺭﻭﺍﺕ ﺒﺎﻹﻀﺎﻓﺔ‬ ‫ﺇﻝﻰ ﺒﺩﺍﺌﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻝﻤﺎﻝﻴﺔ‪ ،‬ﻤﻤﺎ ﻴﺼﻌﺏ ﻋﻠﻴﻬﺎ ﺘﻘﺩﻴﺭ ﻭﻋﺎﺀ ﺍﻝﻀﺭﻴﺒﺔ ﺒﺠﺎﻨﺏ ﺴﻬﻭﻝﺔ ﺘﺤﺼﻴﻠﻬﺎ‪ ،‬ﻭﻝﺫﺍ‬ ‫ﻜﺎﻨﺕ ﺘﻔﺭﺽ ﻀﺭﻴﺒﺔ ﺒﺴﻴﻁﺔ ﻤﻭﺤﺩﺓ ﻋﻠﻰ ﺍﻷﻓﺭﺍﺩ‪ ،‬ﻓﻴﺩﻓﻊ ﻜل ﻓﺭﺩ ﺫﺍﺕ ﺍﻝﻤﺒﻠﻎ ﺍﻝﺫﻱ ﻴﺩﻓﻌﻭﻨﻪ‬ ‫ﺍﻵﺨﺭﻭﻥ‪ ،‬ﻭﻜﺎﻨﺕ ﺍﻝﺤﺼﻴﻠﺔ ﺍﻝﻀﺭﻴﺒﻴﺔ ﺒﺴﻴﻁﺔ ﻷﻥ ﺴﻌﺭﻫﺎ ﻜﺎﻥ ﺩﺍﺌﻤﺎ ﻤﻨﺨﻔﻀﺎ‪ ،‬ﺤﺘﻰ ﻴﺘﻤﻜﻥ ﺫﻭﻱ‬ ‫ﺍﻝﺩﺨﻭل ﺍﻝﻤﻨﺨﻔﻀﺔ ﻤﻥ ﺩﻓﻌﻬﺎ‪.‬‬. ‫‪1‬‬. ‫‪ -‬ﺭﻓﻌﺕ ﺍﻝﻤﺤﺠﻭﺏ‪ ،‬ﺍﻝﻤﺎﻝﻴﺔ ﺍﻝﻌﺎﻤﺔ‪ ،‬ﺍﻝﻤﻁﺒﻌﺔ ﺍﻝﺠﺎﻤﻌﻴﺔ ﺍﻝﻘﺎﻫﺭﺓ ﻭﺍﻝﻜﺘﺎﺏ ﺍﻝﺠﺎﻤﻌﻲ‪ ،‬ﻤﺼﺭ‪ ،‬ﺒﺩﻭﻥ ﻁﺒﻌﺔ‪ ،1979 ،‬ﺹ ‪-243‬‬. ‫‪.244‬‬ ‫‪- 15 -‬‬.

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