دور الضريبة في تحقيق الأهداف الكلية للسياسة الاقتصادية (مربع كالدور) نموذجاً | ||
| مجلة الشريعة والقانون بالقاهرة | ||
| Volume 42, Issue 42, October 2023, Pages 1431-1487 PDF (1.13 M) | ||
| Document Type: المقالة الأصلية | ||
| DOI: 10.21608/mawq.2023.330850 | ||
| Author | ||
| أسمــاء نبيل حامد أحمد الديب | ||
| قسم القانون العام كلية الدراسات الإسلامية والعربية للبنات بالقاهرة | ||
| Abstract | ||
| تؤكد معظم الدراسات الاقتصادية أن هدف أي سياسة اقتصادية هو تحقيق الرفاهية العامة، غير أنَّ هذه الأخيرة تختلف من دولة إلى أخرى لاختلاف ظروف كل دولة، وعلى الرغم من وجود هذا الاختلاف في مضمون السياسات الاقتصادية بين الدول، غير أنَّ هذا لا يمنع من وجود أهداف مشتركة بين السياسات الاقتصادية الكلية يكاد يتفق عليها معظم الاقتصاديين، ويمكن تلخيصها في أربعة أهداف تعرف بـ(المربع السحري لكالدور)، وهو عبارة عن رسم تخطيطي رباعي القياس يحتوي على الأهداف الأربعة للسياسة الاقتصادية، وهي: تحقيق النمو الاقتصادي, والبحث عن التشغيل الكامل, التحكم في التضخم, وتحقيق التوازن في ميزان المدفوعات. وترجع أهمية البحث إلى عدة أسباب منها: أهمية السياسة الضريبة ودورها في معالجة الاختلالات المالية والاقتصادية، وتحقيق التوازن الاقتصادي. وإبراز فعالية السياسة الضريبية ومدى قدرتها في تحقيق أهداف السياسة الاقتصادية الكلية التي تمثلها أقطاب مربع كالدور. وقد خلص البحث إلى مجموعة من النتائج أهمها : أن الضريبة تؤثر إيجابًا على الادخار إذا ما تم توجيه معظم الإيرادات الضريبية إلى الاستثمار، ومن ثمَّ يرتفع معدل النمو الاقتصادي في الأجل القصير، بينما تؤثر الضريبة سلبًا في الادخار إذا تم توجيه أغلب إيراداتها إلى الإنفاق الاستهلاكي، ومن ثمَّ ينخفض معدل النمو الاقتصادي قصير الأجل, وأنَّ فرض ضريبة مرتفعة على أرباح المستثمر سيكون له أثر سلبي على معدل التكوين الرأسمالي في القطاع الخاص، وذلك لتأثيرها السلبي في معدل الأرباح الفعلية والمحتملة، مما يقلل من رغبة وقدرة المستثمر على إنشاء طاقات إنتاجية جديدة والتوسع في حجم الطاقات القائمة والحفاظ عليها, وأن الضرائب غير المباشرة تؤدي دورًا مُهِمًّا في تحقيق النمو الاقتصادي لدورها الفعال في تكوين رأس المال؛ حيث تعمل على خفض الإنفاق الاستهلاكي على السلع والخدمات وخاصة إذا كانت تفرض على السلع والخدمات ذات المرونة السعرية المنخفضة للطلب عليها وتصيب ذوي الدخول المحدودة أكثر من ذوي الدخول المرتفعة. Most economic studies confirm that the goal of an economic policy is the attainment of general welfare, but the latter differ from one country to another because of different circumstances in each country. Although there is such a difference in the content of economic policies between countries, this does not preclude the existence of common objectives between macroeconomic policies, which are almost agreed upon by most economists. These objectives can be summarized in four goals, known as the "magic box of the role", which is a four-measure diagram containing the four goals of economic policy: achieving economic growth, seeking full employment, controlling inflation, and achieving balance of payments. The research is important for several reasons, including: the importance of tax policy and its role in addressing financial and economic imbalances and in achieving economic balance; and the effectiveness of tax policy and its ability to achieve the macroeconomic policy goals represented by such a role as a square pole. The research has found a number of findings, the most important of which are: that the tax has a positive effect on savings if most tax revenues are directed at investment, thus raising the rate of economic growth in the short term, while the tax has a negative effect on saving if most of its revenues are directed at consumer spending, thus reducing the rate of short-term economic growth, and that a high tax on the investor's profits will have a negative impact on the rate of capital formation in the private sector, as it will have a negative impact on the rate of actual and potential profits, thus reducing the willingness and ability of the investor to create new productive capacities and to expand and maintain existing capacities, and that indirect taxes play an important role in economic growth and their effective role in capital formation; it cuts consumer spending on goods and services - especially if it is imposed on goods and services with low price elasticity to demand - and affects lower-income people more than higher-income people. | ||
| Keywords | ||
| الضريبة; مربع كالدور; الاقتصاد; المالية; الادخار. Tax; Box like Role; Cconomics; Finance; Saving | ||
| References | ||
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مصادر البحث
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