أدوات تحقیق التنمیة المستدامة فی النظام الضریبی دراسة قانونیة مقارنة
القسم: RESEARCH
الملخص
تمثل التنمیة المستدامة احدى الاهداف الرئیسة التی تسعى الدول لتحقیقها لکونها تمثل منطلقا نحو الرفاهیة المجتمعیة على وفق الاهداف التی اقرتها الدول فی الشرعة الدولیة و وهی اهداف تسعى للنمو الاقتصادی والاجتماعی بشکل ینعکس ایجابا على حیاة الافراد.والنظام الضریبی یمثل احد الاطر التی تعمل من خلاله منظومة اهداف التنمیة المستدامة فهو حقل تطبیقی ینتج اثاره ایجابا او سلبا على حسب ما خطط وعلى حسب ما یتم تنفیذه، والیات هذا التنفیذ ومنها التشریع الضریبی والادارة المنفذة لهذا التشریع تشکل اجابة وافیة للسؤال حول مدى تحقیق التنمیة المستدامة فی العراق من خلال الضرائب باعتبارها ایرادا ضعفت اهمیته الى حدِ کبیر مع تزاید الاعتماد الاحادی على الریع النفطی و وجود معوقات عدیدة تمثل تحدیاَ لتحقیق التنمیة المستدامة.
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