{"id":34625,"date":"2024-10-17T17:29:13","date_gmt":"2024-10-17T15:29:13","guid":{"rendered":"https:\/\/ari26.arabregionhub.net\/?post_type=publication&#038;p=34625"},"modified":"2024-11-12T09:39:44","modified_gmt":"2024-11-12T08:39:44","slug":"%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d8%b1%d8%b5-%d8%b6%d8%a7%d8%a6%d8%b9%d8%a9-%d9%84%d8%aa%d9%85%d9%88%d9%8a%d9%84-%d8%ad%d9%85%d8%a7","status":"publish","type":"publication","link":"https:\/\/ari26.arabregionhub.net\/ar\/publication\/%d8%a7%d9%84%d8%b6%d8%b1%d8%a7%d8%a6%d8%a8-%d8%a7%d9%84%d8%b9%d9%82%d8%a7%d8%b1%d9%8a%d8%a9-%d9%81%d8%b1%d8%b5-%d8%b6%d8%a7%d8%a6%d8%b9%d8%a9-%d9%84%d8%aa%d9%85%d9%88%d9%8a%d9%84-%d8%ad%d9%85%d8%a7\/","title":{"rendered":"\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629: \u0641\u0631\u0635 \u0636\u0627\u0626\u0639\u0629 \u0644\u062a\u0645\u0648\u064a\u0644 \u062d\u0645\u0627\u064a\u0629 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onkeypress=\"footnote_moveToReference_34625_1('footnote_plugin_reference_34625_1_1');\" ><sup id=\"footnote_plugin_tooltip_34625_1_1\" class=\"footnote_plugin_tooltip_text\">1<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_34625_1_1\" class=\"footnote_tooltip\">Claire Burkhardt and Mehmet Tosun, Taxation in MENA: composition, trends and policy options, Economic Research Forum, 2020, available at: <span class=\"footnote_url_wrap\">https:\/\/theforum.erf.org.eg\/2020\/11\/24\/taxation-mena-composition-trends-policy-options\/<\/span><\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_34625_1_1').tooltip({ tip: '#footnote_plugin_tooltip_text_34625_1_1', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'bottom center', relative: true, offset: [10, 10], });<\/script> \u0628\u064a\u0646 \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0644\u0644\u0646\u0641\u0637\u060c \u064a\u0628\u062f\u0648 \u0627\u0644\u0648\u0636\u0639 \u0623\u0641\u0636\u0644 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u063a\u0631\u0628 \u0639\u0646 \u0627\u0644\u0645\u0634\u0631\u0642\u060c \u0641\u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0635\u0644\u062a \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0625\u0644\u0649 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u062d\u0648\u0627\u0644\u064a 26%. \u0623\u0645\u0627 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0642 \u0641\u0643\u0627\u0646\u062a \u0627\u0644\u0646\u0633\u0628\u0629 14.5%. \u0623\u0645\u0627 \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0645\u062c\u0644\u0633 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062e\u0644\u064a\u062c\u064a \u0627\u0644\u063a\u0646\u064a\u0629 \u0628\u0627\u0644\u0646\u0641\u0637\u060c \u0641\u0625\u0646 \u0627\u0644\u0646\u0633\u0628\u0629 \u062a\u0646\u062e\u0641\u0636 \u0625\u0644\u0649 1.48%. \u064a\u0648\u062c\u062f \u0623\u064a\u0636\u064b\u0627 \u0623\u0641\u0636\u0644\u064a\u0629 \u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u063a\u0631\u0628 \u0641\u064a \u0645\u0627 \u064a\u062e\u0635 \u0646\u0633\u0628\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a\u060c \u0641\u062a\u0634\u0643\u0644 \u0647\u0646\u0627\u0643 \u0646\u062d\u0648 45% \u0645\u0646 \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629\u060c \u0641\u064a \u062d\u064a\u0646 \u0634\u0643\u0644\u062a \u0641\u064a \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0642 \u0646\u0633\u0628\u0629 \u0623\u0639\u0644\u0649 \u0639\u0646\u062f \u0646\u062d\u0648 55% (\u0627\u0646\u0638\u0631 \u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u062f\u0646\u0627\u0647).<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_34625_1('footnote_plugin_reference_34625_1_2');\" onkeypress=\"footnote_moveToReference_34625_1('footnote_plugin_reference_34625_1_2');\" ><sup id=\"footnote_plugin_tooltip_34625_1_2\" class=\"footnote_plugin_tooltip_text\">2<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_34625_1_2\" class=\"footnote_tooltip\">Burkhardt and Tosun, Taxation in MENA<\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_34625_1_2').tooltip({ tip: '#footnote_plugin_tooltip_text_34625_1_2', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'bottom center', relative: true, offset: [10, 10], });<\/script><\/p>\n<table width=\"624\">\n<tbody>\n<tr>\n<td><\/td>\n<td>\u0627\u0644\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0643\u0646\u0633\u0628\u0629 \u0645\u0646 \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a<\/td>\n<td>\u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u063a\u064a\u0631 \u0627\u0644\u0645\u0628\u0627\u0634\u0631\u0629 \u0639\u0644\u0649 \u0627\u0644\u0633\u0644\u0639 \u0648\u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u062d\u0635\u064a\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629<\/td>\n<\/tr>\n<tr>\n<td>\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0634\u0631\u0642 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0644\u0644\u0646\u0641\u0637<\/td>\n<td>%14.5<\/td>\n<td>%54.5<\/td>\n<\/tr>\n<tr>\n<td>\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u063a\u0631\u0628 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0644\u0644\u0646\u0641\u0637<\/td>\n<td>%26.0<\/td>\n<td>%44.87<\/td>\n<\/tr>\n<tr>\n<td>\u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0635\u062f\u0631\u0629 \u0644\u0644\u0646\u0641\u0637<\/td>\n<td>%1.5<\/td>\n<td>%22.48<\/td>\n<\/tr>\n<tr>\n<td>\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0646\u0637\u0642\u0629<\/td>\n<td>%10.9<\/td>\n<td>%39.23<\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\" width=\"624\">\u0627\u0644\u0645\u0635\u062f\u0631: https:\/\/theforum.erf.org.eg\/2020\/11\/24\/taxation-mena-composition-trends-policy-options\/<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u0628\u0631\u063a\u0645 \u0627\u0644\u062a\u0628\u0627\u064a\u0646 \u0627\u0644\u0643\u0628\u064a\u0631 \u0628\u064a\u0646 \u0641\u0626\u0627\u062a \u0627\u0644\u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u062b\u0644\u0627\u062b\u0629\u060c \u064a\u0638\u0644 \u0627\u0644\u0639\u0627\u0645\u0644 \u0627\u0644\u0645\u0634\u062a\u0631\u0643 \u0628\u064a\u0646\u0647\u0627 \u0647\u0648 \u0627\u0644\u063a\u064a\u0627\u0628 \u0634\u0628\u0647 \u0627\u0644\u0643\u0627\u0645\u0644 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0641\u064a \u0623\u0646\u0638\u0645\u062a\u0647\u0627 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629.<span class=\"footnote_referrer\"><a role=\"button\" tabindex=\"0\" onclick=\"footnote_moveToReference_34625_1('footnote_plugin_reference_34625_1_3');\" onkeypress=\"footnote_moveToReference_34625_1('footnote_plugin_reference_34625_1_3');\" ><sup id=\"footnote_plugin_tooltip_34625_1_3\" class=\"footnote_plugin_tooltip_text\">3<\/sup><\/a><span id=\"footnote_plugin_tooltip_text_34625_1_3\" class=\"footnote_tooltip\">Amr Adly, Property Taxes Are the Arab World\u2019s Low-Hanging Fruit, Bloomberg, 2020, available at: <span class=\"footnote_url_wrap\">https:\/\/finance.yahoo.com\/news\/property-taxes-arab-world-low-085224911.html<\/span><\/span><\/span><script type=\"text\/javascript\"> jQuery('#footnote_plugin_tooltip_34625_1_3').tooltip({ tip: '#footnote_plugin_tooltip_text_34625_1_3', tipClass: 'footnote_tooltip', effect: 'fade', predelay: 0, fadeInSpeed: 200, delay: 400, fadeOutSpeed: 200, position: 'bottom center', relative: true, offset: [10, 10], });<\/script> \u0641\u064a \u0647\u0630\u0647 \u0627\u0644\u062f\u0631\u0627\u0633\u0629 \u0646\u0631\u0643\u0632 \u0639\u0644\u0649 \u0628\u0644\u062f\u0627\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0645\u0633\u062a\u0648\u0631\u062f\u0629 \u0627\u0644\u0635\u0627\u0641\u064a\u0629 \u0644\u0644\u0646\u0641\u0637 \u0648\u0646\u0633\u062a\u0643\u0634\u0641 \u0625\u0645\u0643\u0627\u0646\u064a\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0639\u0642\u0627\u0631\u064a\u0629 \u0627\u0644\u0643\u0627\u0645\u0646\u0629 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src=\"https:\/\/www.youtube.com\/embed\/bml8vJSovzg?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe><\/p>\n<div class=\"speaker-mute footnotes_reference_container\"> <div class=\"footnote_container_prepare\"><p><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_label pointer\" onclick=\"footnote_expand_collapse_reference_container_34625_1();\">Endnotes<\/span><span role=\"button\" tabindex=\"0\" class=\"footnote_reference_container_collapse_button\" style=\"display: none;\" onclick=\"footnote_expand_collapse_reference_container_34625_1();\">[<a id=\"footnote_reference_container_collapse_button_34625_1\">+<\/a>]<\/span><\/p><\/div> <div id=\"footnote_references_container_34625_1\" style=\"\"><table class=\"footnotes_table footnote-reference-container\"><caption class=\"accessibility\">Endnotes<\/caption> <tbody> \r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_1\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_1');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>1<\/a><\/th> <td class=\"footnote_plugin_text\">Claire Burkhardt and Mehmet Tosun, Taxation in MENA: composition, trends and policy options, Economic Research Forum, 2020, available at: <span class=\"footnote_url_wrap\">https:\/\/theforum.erf.org.eg\/2020\/11\/24\/taxation-mena-composition-trends-policy-options\/<\/span><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_2\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_2');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>2<\/a><\/th> <td class=\"footnote_plugin_text\">Burkhardt and Tosun, Taxation in MENA<\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_3\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_3');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>3<\/a><\/th> <td class=\"footnote_plugin_text\">Amr Adly, Property Taxes Are the Arab World\u2019s Low-Hanging Fruit, Bloomberg, 2020, available at: <span class=\"footnote_url_wrap\">https:\/\/finance.yahoo.com\/news\/property-taxes-arab-world-low-085224911.html<\/span><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_4\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_4');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>4<\/a><\/th> <td class=\"footnote_plugin_text\">\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 (% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a) &#8211; Lebanon\u060c\u00a0 \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a\u060c 2024\u060c \u0645\u062a\u0627\u062d \u0641\u064a: <span class=\"footnote_url_wrap\">https:\/\/data.worldbank.org\/indicator\/GC.TAX.TOTL.GD.ZS?locations=LB<\/span><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_5\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_5');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>5<\/a><\/th> <td class=\"footnote_plugin_text\">\u0645\u0648\u0642\u0639 \u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0628\u0646\u0643 \u0627\u0644\u062f\u0648\u0644\u064a\u060c &#8220;\u0625\u064a\u0631\u0627\u062f\u0627\u062a \u0636\u0631\u064a\u0628\u064a\u0629 (% \u0645\u0646 \u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0646\u0627\u062a\u062c \u0627\u0644\u0645\u062d\u0644\u064a) &#8211; Jordan, Lebanon, Morocco&#8221;\u060c \u0628\u0644\u0627 \u062a\u0627\u0631\u064a\u062e\u060c \u0645\u062a\u0627\u062d \u0639\u0644\u0649: <span class=\"footnote_url_wrap\">https:\/\/data.albankaldawli.org\/indicator\/GC.TAX.TOTL.GD.ZS?end=2022&amp;locations=JO-LB-MA&amp;start=2010&amp;view=chart<\/span><\/td><\/tr>\r\n\r\n<tr class=\"footnotes_plugin_reference_row\"> <th scope=\"row\" id=\"footnote_plugin_reference_34625_1_6\" class=\"footnote_plugin_index pointer\" onclick=\"footnote_moveToAnchor_34625_1('footnote_plugin_tooltip_34625_1_6');\"><a role=\"button\" tabindex=\"0\" class=\"footnote_plugin_link\" ><span class=\"footnote_index_arrow\">&#8593;<\/span>6<\/a><\/th> <td class=\"footnote_plugin_text\">\u0645\u062f\u0649 \u0645\u0635\u0631\u060c \u0644\u0644\u0633\u0646\u0629 \u0627\u0644\u0639\u0627\u0634\u0631\u0629.. \u0627\u0644\u062d\u0643\u0648\u0645\u0629 \u062a\u0624\u062c\u0644 \u0636\u0631\u064a\u0628\u0629 \u0623\u0631\u0628\u0627\u062d \u0627\u0644\u0628\u0648\u0631\u0635\u0629\u060c \u0645\u062f\u0649 \u0645\u0635\u0631\u060c 2024\u060c \u0645\u062a\u0627\u062d \u0641\u064a <a href=\"https:\/\/www.madamasr.com\/2024\/05\/02\/news\/u\/%D9%84%D9%84%D8%B3%D9%86%D8%A9-%D8%A7%D9%84%D8%B9%D8%A7%D8%B4%D8%B1%D8%A9-%D8%A7%D9%84%D8%AD%D9%83%D9%88%D9%85%D8%A9-%D8%AA%D8%A4%D8%AC%D9%84-%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9-%D8%A3%D8%B1%D8%A8%D8%A7\/#:~:text=%D9%84%D9%84%D8%B3%D9%86%D8%A9%20%D8%A7%D9%84%D8%B9%D8%A7%D8%B4%D8%B1%D8%A9..-,%D8%A7%D9%84%D8%AD%D9%83%D9%88%D9%85%D8%A9%20%D8%AA%D8%A4%D8%AC%D9%84%20%D8%B6%D8%B1%D9%8A%D8%A8%D8%A9%20%D8%A3%D8%B1%D8%A8%D8%A7%D8%AD%20%D8%A7%D9%84%D8%A8%D9%88%D8%B1%D8%B5%D8%A9,%D8%B9%D9%84%D9%89%20%D8%A7%D9%84%D8%AA%D9%88%D8%A7%D9%84%D9%8A%D8%8C%20%D9%85%D9%86%D8%B0%20%D8%B9%D8%A7%D9%85%202015\"><span class=\"footnote_url_wrap\">https:\/\/www.madamasr.com\/2024\/05\/02\/news\/<\/span><\/a>.<\/td><\/tr>\r\n\r\n <\/tbody> <\/table> <\/div><\/div><script type=\"text\/javascript\"> function footnote_expand_reference_container_34625_1() { jQuery('#footnote_references_container_34625_1').show(); 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