الدخل غير المشروع ومدى خضوعه للضريبة

Authors

  • بديع مستو

Abstract

إن الدخل غير المشروع هو الدخل الذي يكون مخالفاً للقانون والنظام العام والآداب العامة، وهو كثير ومتنوع، ولما كان قانون ضريبة الدخل السوري والقوانين محل المقارنة لم تتناولها بأية أحكام، فإن هذا البحث يأتي ليلقي الضوء بشيء من التحليل والتفصيل الموجز، ما ذهب إليه الاجتهاد الفقي والقضائي في مدى خضوع الدخل غير المشروع للضريبة. لذلك بحثت في مدى خضوع الأرباح غير المشروعة للضريبة من خلال مطلبين: تحدث في المطلب الأول عن مشروعية الدخل الخاضع للضريبة من خلال نقطتين هما مفهوم الدخل وموقف التشريعات الضريبية من مفهوم الدخل، وفي المطلب الثاني عن الاتجاهات المختلفة فيما يتعلق بإخضاع الدخل غير المشروع للضريبة من خلال موقف الفقه والقضاء. The unlawful income is that of constitutes a violation of law, public order and morals. Presently, it is numerous and various. What increases its importance is that it has not been enacted by Law whether in the Syrian law of income tax or in the laws in comparison. Therefore, the door is open before jurisprudence and judgment to have theirown say.

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Published

2016-12-12

How to Cite

1.
مستو ب. الدخل غير المشروع ومدى خضوعه للضريبة. Tuj-econ [Internet]. 2016Dec.12 [cited 2024Nov.25];37(4). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/2285

Issue

Vol. 37 No. 4 (2015): العلوم الاقتصادية والقانونية

Section

Articles

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