overall revenues vary according to the prevailing economic system and the progress of the state and the historical development of different types, as is the tax revenue of the most important sources of the state in the modern era.
Within this economic track occur «morning» academics d. Abdullah star Chaoui and d.Ammar al-Majid Kazem.
D has said. Abdullah Chaoui not return importance of taxes, this financial source is important to the large absolute size or relative, if compared to other other sources only, but to the extent of the tax impact on the political and fiscal aspects used by the state to influence economic activity in order to achieve economic and social goals. He d. Chaoui be aware of public finance economics cares mainly study and analysis of the government's policies on spending and called (the spending power politics) as well as the collection of money and called the (tax revenue policy) and thus the impact of the two policies Sabakta male on how to achieve the goals of economic, social and political community. He pointed out that there are three basic functions of public finances, the first job directing economic resources to best uses is called the function of customization, and the second function is the redistribution of income and wealth if the distribution was based is not acceptable in society and called the function of distribution, then the function of economic stability which aimed at achieving a high level the stability of employment and price levels for goods and services, and to achieve a balance in the balance of payments as well as achieving high growth rates, all of which is designed to achieve economic balance that the market system is unable to provide. He d. Chaoui: Know fiscal policy as the program of their planned and implemented by the State deliberately used the resources or resource and programs of spending power to bring about desirable effects on economic, social and political activity variables all achieve the objectives of the community, while tax policy is widely recognized as the state's behavior on according to the plan drawn up by going out in the tax affairs in order to achieve financial and social purposes, economic and political aims to achieve through tax policy, and the fact that tax policy to study aspects of the financial activity of the state, so it is one of fiscal policy programs that their planned State in an integrated manner, in the framework of integration with the economic policy of the state in order to achieve financial goals, economic, social and political on in accordance with the general philosophy of the state. He d. Chaoui, has become clear that the tools of fiscal policy was limited function in traditional thinking to achieve financial goals, which is known finance neutral, but this was the role of tax policy is the availability of public revenue financial, economic and social to cover, is the famous functional finance, and since the tax systems, in fact, translation the tax policies of a particular community in a particular circumstance, the tax policies between the different countries must lead us to the different tax systems of these communities, which in itself translate economic system.
In a related academic d he said. Ammar al-Majid: The objectives of tax policy is divided in terms of economic, political and social philosophy to the two capitalist and socialist, and in terms of economic structure to the advanced and developing countries, and know the tax as a statute mandatory funded obliged to pay to the state final without charge in order to achieve the public interest, and are imposed and collected by law, it is worth mentioning that the imposition of the tax is designed to achieve the financial and economic, social and other goals are based Brphi public treasury revenues to finance crisis, savings and investment and to achieve social justice by contributing to the re-distribution of wealth and income. He d. Ammar throw any tax system to achieve the goals of the State designated by the political philosophy, and reflects what would happen to these objectives changes, as well as the economic, social and political conditions in the state of conditions can play a big role in determining the tax system targets to be done, and the fact that the goals of the system the tax is no different in developed countries in developing countries, but the means to achieve these goals that are different to influence the level of progress and backwardness existing in the country and on this basis can identify the most important targets of the tax system. He said Majid, said the financial goal comes at the forefront of the objectives of the tax policy, has been a financial target in the past and is still for the time being is one of the key from behind the imposition of the tax, where most states rely on the money it gets from taxes to finance its expenditures, based on goals it must be tax neutral for not meant to make any change in the social public life and
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