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'DEH,H/'* :J1 'DE'/J) (-/H/ E' #FABG 'DECDA 9DI *EDCG' HAB E' J-// F8'E 'D'F/+'1 )() . #E' 9F EHBA 'DE419 'D61J(J 'D#1/FJ A'FG DE J*916 51'-)K D4G1) 'DE-D HB/ #J/ (96() 'DC*'( 'D#1/FJJF G0' 'D'*,'G H'3*F/ G0' 'D1#J AJ 0DC 'DI (#FG EF 'DE91HA #F 'D9FH'F 'D*,'1J J9*(1 #GE 9F51 AJ 4G1) 'DE-D HB/ F5 B'FHF 'D*,'1) 'D#1/FJ 9/E ,H'2 A5D 'D9FH'F 'D*,'1J 9F 'DE*,1 H'D*A1: 9FG E3*B(D'K  H9DJG A*5(- EBHD) 'D-5HD 9DI 4G1) 'DE-D 9F 71JB 'D41'! :J1 H'1/  A6D'K 9F #F 'D9F'51 'D*J *CHF 4G1) 'DE-D H'D*J **F'B6 BJE*G' */1J,J'K ('D'3*9E'D CE' GH 'D-'D AJ -BHB 'D'.*1'9 H'D'E*J'2 #H :J1 0DC EF 'D9F'51  D'(/ EF '3*GD'CG' H(0DC D' *(BI -,) D61H1) '3*GD'C 4G1) 'DE-D (B5/ '3*GD'C 'D9F'51 'D*J **CHF EFG') . #E' 'DE419 'D61J(J 'D3H1J ACE' #3DAF' 3'(B'K *1C #E1 *-/J/ 'D'3*GD'C'* %DI E' J,1J 9DJG 'D9ED HAB'K DD91A H7(J9) CD 5F9) #H *,'1) #H EGF)  HC0DC 'D-'D ('DF3() DDE419 'D61J(J 'DE51J HB/ #J/* 0DC E5D-) 'D61'&( 9F/E' #5/1* 'D*9DJE'* 'D*A3J1J) 1BE 27 *'1J. 28/8/1962 -J+ ,'! AJG' HAB'K D-CE 'DE'/) 39 EF 'DB'FHF 1BE 14 D3F) 1939 'D*J *4*17 #F JCHF 'D'3*GD'C -BJBJ'K D' *9*(1 'D4G1) EF 'D9F'51 'DB'(D) DD'3*GD'C 7'DE' #F 'DEF4#) B'&E) (F4'7G' . %D' #F E-CE) 'DFB6 .'DA* 1#J E5D-) 'D61'&( AB6* AJ -CEG' (*'1J. 13 FHAE(1 1968 ( (#F 4G1) 'DE-D GJ E,EH9) 'D9F'51 'D*J *9ED 9DI .A6 'D*C'DJA #H *-BJB #1('- *AHB 'D#1('- 'D9'/J) DDEF4#)  H*4ED (JF E' *4ED -BHB 'D'.*1'9 H'D9D'E'* 'D*,'1J) H'D-B AJ 'D%J,'1 H3HB 'D5F'9)  HB/ *-5D 9DJG' 'DEF4#) (71JB) 'D41'!  H(G0G 'DEF'3() *4CD ,2!'K EF #5HD 'DEF4#) H*-*ED 'DFB5'F H'D'FB6'!  HGJ AJ G0' 'DF7'B *3*GDC HAB'K D-CE 'DAB1) 'D+'FJ) EF 'DE'/) 39 EF 'DB'FHF 1BE 14 D3F) 1939)() H9DI %+1 EHBA E-CE) 'DFB6 9/D* E5D-) 'D61'&( 9F 1#JG' 'D3'(B H#5/1* *9DJE'* 1BE 27 *'1J. 22/4/1969 H'9*(1* 4G1) 'DE-D #5D' EF 'D#5HD H*-*ED 'DFB5'F H'D'FB6'! . HAJ A1F3' A%F 'DE(/# 'D9'E GH 9/E '3*GD'C 4G1) 'DE-D  H%FE' JF81 %DI CD 9F51 EF 9F'51 *CHJF G0G 'D4G1) 9DI -/) A%0' C'F G0' 'D9F51 EF 'D9F'51 'D*J **F'B5 BJE*G (E6J 'DHB* #H 'D'3*9E'D J3E- ('3*GD'CG(). +'FJ'K : -BHB (1'!) 'D'.*1'9 H'D9D'E'* 'D*,'1J) : *9*(1 G0G 'D#5HD EF 'D#5HD 'DE9FHJ) HJECF '3*GD'CG' 9DI #3'3 'DE/) 'D*J 3J3*:D .D'D 'D-B #H 'D(1'!) #H 'D9D'E) 'D*,'1J) H*-// BJE) G0G 'D#5HD %E' AJ 'D+EF 'D0J /A9 9F/ 41'&G' #H AJ 'DFAB'* 'D*J 51A* EF #,D 'D-5HD 9DJG'() . #E' 9F EHBA 'D*41J9'* 'D61J(J) AJB'D 9FG' E' JB'D AJ 4G1) 'DE-D . HEE' *,/1 'D%4'1) %DJG GH #F 'DE419 'D61J(J 'DE51J HAJ B'FHFG 'D,/J/ F5 9DI #F J.5E E(D: ( 10 % EF *CDA) 41'! #H *7HJ1 #H *-3JF #H *,/J/ #J EF 'D#5HD 'DE9FHJ) 'D*J J*E 41'$G' (E' AJ 0DC 4G1) 'DF4'7 )() #J #F 'DE419 'D61J(J 'DE51J B79 CD 'D.D'A'* (4#F '3*GD'C 'D#5HD 'DE9FHJ) H0DC 9F 71JB 'DF5 #9D'G. +'D+'K : FAB'* 'D(-+ 'D9DEJ : HGJ 'DFAB'* 'D*J *G/A %DI %J,'/ '3*9E'D'* ,/J/) DDEF*,'* 'DB/JE) H*H9J) 'DE3*GDCJF H'D9ED'! ('D'3*./'E'* 'D,/J/) DDEF*,'* 'DB'&E) CE' *AJ/ 'D(-H+ AJ *-3JF 'DEF*,'* #H *:J1G' #H '3*-/'+ EF*,'* ,/J/) 3H'! C'F 0DC EF .D'D 'D(-+ #E 'D'.*1'9 HC0DC *AJ/ AJ %J,'/ #3H'B ,/J/) . #E' 9F EHBA 'D*41J9'* 'D61J(J) (4#FG' AJD'-8 #F 'DE419 'D61J(J 'D91'BJ B/ F5 9DI *F2JD 'D*(19'* 'DEB/E) %DI 'D,G'* 'D9DEJ)()  A6D'K 9F #F 'D'F/+'1 H'D%7A'! 3E- (%EC'FJ) *F2JD FAB'* 'D#(-'+ H'D*,'1( (H5AG' EF 6EF 'DFAB'* 'D%J1'/J) 'DE$,D) . #E' 9F (BJ) 'D*41J9'* 'D61J(J) A%FG' DE **916 %DI E+D G0G 'DFAB'* . ('3*+F'! B'FHF 61J() 'D/.D 'DE51J 'D,/J/ F5 9DJG' AJ 'DAB1) 'D+'FJ) EF 'DE'/) (25) . 'D.'*E) : EF .D'D 'D(-+ AJ EH6H9 'D'F/+'1 AJ 'D*41J9 'D91'BJ / /1'3) EB'1F) '*6-* DF' #GE 'D'3*F*','* H'DEB*1-'* CE' J#*J: #HD' - 'DF*'&, : JEJD 'D('-+ 'DI #F 'D'F/+'1 H',( 'D.5E H9DI 'D%/'1) 'D61J(J) *FAJ0G /HF #F J*HBA 0DC 9DI 7D( EF B(D 'DECDA *E'4J'K E9 F5 'DE'/) 'D+'EF) EF 'DB'FHF D0DC AGH #E1 -*EJ D' J*HBA 9DI %1'/) 'DECDA #H 'D%1'/) 'D61J(J) E*I C'F -BJBJ'K #J #FG -B HDJ3 H',('K 9DJG . %F %/.'D 'DE419 'D61J(J 'D91'BJ AJ 'DB'FHF 'DE1BE 17 D3F) 1994 E(/# ,/J/ JB6J (%EC'FJ) .5E 'F/+'1 (F'! 'DE-D 'DE3*:D DD-5HD 9DI 'D/.D %0' C'F EDC' 51A' DDECDA J9/ %,1'!K 5-J-'K HE5H1'K . %F 9/E *BJJ/ 'DE419 'D61J(J 'D91'BJ FA3G (71JB) E9JF) EF 71B '-*3'( B37 'D'3*GD'C 'D3FHJ J3'J1 (BJ) 'D*41J9'* 'D61J(J) 'D#.1I . +'FJ' - 'DEB*1-'* : F5 B'FHF 61J() 'D/.D 9DI E57D- ( 'F/+'1 #H '3*GD'C) H(E' #F ( #H ) GJ DD*.JJ1 HDCF 'DE57D-JF DGE' E9FI H'-/ CE' #F E57D- '3*GD'C #H6- /D'D) H'C+1 'F3,'E' E9 'DE/DHD 'DD:HJ D0DC F1,- -0A E57D- 'F/+'1 H'D%(B'! 9DI '3*GD'C *E'4J' E9 #:D( 'D*41J9'* 'D61J(J) 0 F5 'DE419 'D61J(J 'D91'BJ 9DI 61H1) #F JCHF 'D'F/+'1 F'*,'K 9F '3*9E'D 'D#5D AB7  AJ -JF J,( 'D#.0 (F81 'D'9*('1 'D#3('( 'D#.1I CE6J 'DE/) H'D*B'/E 'D*CFHDH,J0 61H1) *9/JD 'DAB1) (4) EF 'DE'/) ( 8) EF B'FHF 61J() 'D/.D 'D91'BJ *E'4J'K E9 E' ,'! (G 'DB'FHF 1BE 17 D3F) 1994 0 'DE5'/1 : #HD' - 'DC*( ('DD:) 'D91(J) : %(1'GJE E57AI H".1HF ( 'DE9,E 'DH3J7 / E,E9 'DD:) 'D91(J) ) E7(9) E51  'DB'G1)  1960 0 /.'-E/ FH1 ( E('/& 'DE-'3() 'D61J(J) EF 'DF'-J) 'D*7(JBJ) ) E$33) 4('( 'D,'E9)  1973 0 'D#3*'0 E57AI 'D5J'/ ( 'DEH3H9) 'D/'&E) DDBH'FJF H'DB1'1'* H'DC*( 'D/H1J) H'DEF4H1'* )  72  /'1 'DAC1 'D91(J  ( * 0 /.'D3J/ 97J) 9(/ 'DH'-/ (41- '-C'E B'FHF 'D61J() 'DEH-/) )  71  /'1 'DFG6) 'D91(J) ('DB'G1)  ( * . *BJ 'DH3H'3J ( 41- B'FHF 61J() 'D/.D )  E-'61'* E7(H9) 9DI 'D"D) 'DF'3.) , 2  E9G/ 'D*/1J( 'DE'DJ H'DE-'3(J  (:/'/  1982 0 /.,H2JA 71(J) ( 'D61'&( 9DI 'D/.D AJ D(F'F )  1982 0 /.-3JF .D'A ( 'DH,J2 AJ *41J9 'D61'&( )  74  EC*() 'DFG6) 'D91(J)  'DB'G1)  1975 0 /./D'H1 9DJ H /0 E-E/ -E/J 'DF4'1 ( /1'3'* AJ 'D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J) )  'DC*'( 'D#HD  71  EC*() 'DFG6) 'DE51J)  'DB'G1) 1952. /.5'/B E-E/ -3JF 'D-3FJ ( 'D61J() 9DI 'D/.D  /1'3) EB'1F) )  E7(9) 'HA3J*  (:/'/  1974 0 /.5'D- JH3A 9,JF) ( 61J() 'D/.D AJ 'D91'B EF 'DH,G) 'DAFJ) H'D'B*5'/J) )  'DE7(9) 'D9'DEJ)  'DB'G1)  1965 0 /.9'/D 'D-J'1J ( 'D61J() 9DI 'D/.D 'D9'E )  E7'(9 E$33) 'D#G1'E  'DB'G1)  1968 0 /.9'/D ADJ- 'D9DJ ( 'DE'DJ) 'D9'E) H'D*41J9 'DE'DJ )  'D/'1 'D,'E9J) DD7('9) H'DF41 H'D*1,E)  'DEH5D  2002 0 /.9'7A 5/BJ ( 'D*41J9 'D61J(J 'DE51J / 61'&( 'D-CHE) 'DE1C2J) 'DE('41))  E7(9) /'1 'DFG6) 'D91(J)  'DB'G1) 1968 0 /.9(/ 'D-EJ/ 'D1A'9J ( 'D*C'DJA AJ 61J() 'D#1('- 'D*,'1J) H'D5F'9J) )  E7(9) 'D+('*  /E4B  1972 0 /.9(/ 'DB'/1 -DEJ ( 'D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J) ) /'1 'DFG6) 'D91(J)  'DB'G1)  1970 0 9(/ 'DE-3F 39/ ( 61J() 'D/.D AJ D(F'F ) E7'(9 /'1 'DC*'( 'DD(F'FJ  (J1H*  1977 0 /.9E1 -3FJF H".1HF ( /1'3'* AJ 'DE-'3() 'DE'DJ) )  'D%3CF/1J)  'D/'1 'D,'E9J)  1985 0 /.AH2* A1-'F ('DE'DJ) 'D9'E)  'D*41J9 'D61J(J 'D9'E ) 71  E$33) (-3HF DDF41 H'D*H2J9  (J1H*  1997 0 /.CE'D 'D,1A ( 'DE('/& 'DB'FHFJ) )  'DE,EH9) 'D+'FJ)  H'D.'E3)  H'D+'EF)  1951 0 /.E-E/ -3F 'D,2J1J ( 61J() 'D/.D AJ 'D*41J9 'DE51J )  'DB'G1)  EC*() #D' F,DH 'DE51J)  1954 0 /.E-E/ E13J AGEJ ( 'D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J) )  'DB'G1)  19560 +'FJ' - 'D13'&D 'D,'E9J) H'D#(-'+ : 3'DE E-E/ 3DE'F 'DEAD- ( *C'DJA 'D/.D AJ 'D*41J9 'D61J(J 'D#1/FJ / /1'3) EB'1F) )  CDJ) 'D-BHB  ,'E9) 9JF 4E3  1990 0 /.9(/ 'DB'/1 -DEJ ( F81J) 'D'3*GD'C (JF 'DABG 'DE-'3(J H'D*41J9 'D61J(J )  E,D) 'DE-'3() H'D%/'1) H'D*#EJF  *,'1) 'DB'G1)  1967 . E/-* 9('3 #EJF ( F81J) 'D*C'DJA AJ 'D*41J9 'D61J(J 'D91'BJ / /1'3) EB'1F))  #71H-) /C*H1'G  -BHB 9JF 4E3  1980 0 +'D+'K - 'DBH'FJF H'D#F8E) H'DB1'1'* : B'FHF 61J() 'D/.D 'D91'BJ 'DE1BE ( 113) D3F) 1980 'DE9/D 0 B'FHF 61J() 'D/.D 'D#1/FJ 'DE1BE ( 57) D3F) 1985 'DE9/D ('DB'FHF 'DE1BE(4) D3F) 1992 H'DE9EHD (G '9*('1'K EF 1/1/1991 HC0DC ('DB'FHF 'DE1BE(14) D3F) 1995 H'DE9EHD (G '9*('1'K EF 1/1/1996 0 B'FHF 61J() 'D/.D 'DE51J 'DE1BE (91) D3F) 1993 'DED:J H'DB'FHF 'D,/J/ 'DE1BE (91) D3F) 2005 0 B'FHF 61J() 'D/.D 'D3H1J 'DE1BE (24) D3F) 2003 H'DF'A0 '9*('1'K EF 1/1/2004 0 B'FHF 61J() 'D9B'1 'DE1BE (66) D3F) 2001 0 B'FHF 'D*9/JD 'D+'EF 'DE1BE (17) D3F) 1994 0 F8'E 'D'F/+'1 'DE1BE (9) D3F) 1994 H'DEF4H1 ('DHB'&9 'D91'BJ) ('D9// 0J 'D1BE (355) AJ 24/10/1994 0 'DB1'1 'D'3*+F'&J 'D5'/1 EF D,F) 'D*/BJB (*'1J. 7/4/1940 HB1'1 E-CE) 'D*EJJ2 9// 967 (*'1J. 27/4/1940 0 'DD'&-) 'D*EJJ2J) 'DE1BE) 29/10371 (*'1J. 14/4/1968 HB1'1 D,F) 'D*/BJB 'D+'FJ) 'DE1BE 586 (*'1J. 14/3/1967 0 1'(9'K - 'DC*( ('DD:) 'D'FCDJ2J) H'DA1F3J) : Accounting Terminologg , Bulletins No.-1-  Reviewand Resume in American institute of certified public Accauntant Accounting Research and terminology Bulletins : Final Edition (New York : Alopa 1961) . Boyter, W.T.Depreciation, Sweet and Maxwell- Printedin - Great Britin by Fkletcher and Son, Ltd Norwich , Nor folk- 1971. cuy-willy scmel tz-La Juriis prudce fiscale- deLajuridition admiis trative Dalloz- 11-rue soufflot 75240 paris CEDEX05-1978 . Hannan j.p.atreatiscon prineiples of incom taxtion australasia ,1946. Ibrahim(M.F) ((La,ssujettissement des societes an onymeseh Egypte aux impots sur Ierevenu, etude de droit compare)) Thsee de doctorat, paris 1952 . Pierre Bletrame, Limpostion des revenus, Paris 1970 . Ursula K.Hicks Public Finance combridge unwersity press London 1955 . Wonnacott Paul , and Wonnacott Ronald , Economics-z need. Newyork-Mc Grawttill 1982 . .'E3'K : 'DEH'B9 'D'DC*1HFJ)  HYPERLINK http://www.income www.income .tax-gov-eg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oyter, W.T.Depreciation, Sweet and Maxwell- Printedin- Great Britin by Fkletcher and Son, Ltd Norwich , Nor folk-1971,, P27 . () Wonnacott Paul , and Wonnacott Ronald , Economics-z need. Newyork-Mc Grawttill-1982, p826 . () /.9E1 -3FJF H".1HF (/1'3'* AJ 'DE-'3() 'DE'DJ))  'D'3CF/1J)  'D/'1 'D,'E9J)  1985  5224 . () Accounting Terminologg , Bulletins No.-1-  Reviewand Resume in American institute of certified public Accauntant  Accounting Research and terminology Bulletins: Final Edition (New York : Alopa-1961)pqr 56-p25 () /. -3JF .D'A ('DH,J2 AJ *41J9 'D61'&()  74  EC*() 'DFG6) 'D91(J)  'DB'G1)  1957  5140. () /. E-E/ -3F 'D,2J1J (61J() 'D/.D AJ 'D*41J9 'DE51J)  'DB'G1)  EC*() 'D'F,DH 'DE51J)  1954  5 5144-145 . () /. 5'D- JH3A 9,JF) (61J() 'D/.D AJ 'D91'B EF 'DH,G) 'DAFJ) H'D'B*5'/J))  'DE7(9) 'D9'DEJ)  'DB'G1)  1965  5 5 413-414 . () /. 9(/ 'DB'/1 -DEJ (F81J) 'D'3*GD'C (JF 'DABG 'DE-'3(J H'D*41J9 'D61J(J) E,D) 'DE-'3() H'D%/'1) H'D*#EJF  *,'1) 'DB'G1)  1967  5163 HE' (9/G' . () 'DB1'1 'D'3*+F'&J 'D5'/1 EF D,F) 'D*/BJB (*'1J. 7/4/1940 HB1'1 E-CE) 'D*EJJ2 9// 967 (*'1J. 27/4/1940. () 'DD'&-) 'D*EJJ2J) 'DE1BE) 29/10371 (*'1J. 14/4/1968 HB1'1 D,F) 'D*/BJB 'D+'FJ) 'DE1BE 586 (*'1J. 14/3/67 'D#.('1 'D*EJJ2J) 4/61J()/968 E3D3D 38 (*'1J. 14/5/1968 . () /. E/-* 9('3 #EJF (F81J) 'D*C'DJA AJ 'D*41J9 'D61J(J 'D91'BJ) #71H-) /C*H1'G  ,'E9) 9JF 4E3  'DB'G1)  1980  5424 . () /. CE'D 'D,1A ('DE('/& 'DB'FHFJ)) 'DE,EH9) 'D.'E3)  1951  5409 . () 'DE5/1 FA3G  5337 . () 3'DE E-E/ 3DE'F 'DEAD- (*C'DJA 'D/.D AJ 'D*41J9 'D61J(J 'D#1/FJ/ /1'3) EB'1F))  CDJ) 'D-BHB  ,'E9) 9JF 4E3  1990  5171 () 'DAB1) (J) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D#1/FJ 'DE1BE (57) D3F) 1985 'DE9/D  'D(F/ (5) 'DAB1) (() EF 'DE'/) (7) 61J() 'D/.D 'D3H1J 'DE1BE (24)D3F) 2003 H'DF'A0 AJ 1/1/2004  'DAB1) (2) EF 'DE'/) (27) EF B'FHF 61J() 'D/.D 'DE51J 'DE1BE (187) D3F) 1993 'DED:J H'D0J -D E-DG 'DB'FHF 'DE1BE (91) D3F) 2005 H'D0J F5 9DI 'D'3*GD'C AJ E'/*G (25) H'D0J F41 AJ 'D,1J/) 'D13EJ) ('D9// (23) AJ (9) JHFJH 2005  E4'1 %DJG 9DI 'DEHB9 'D%DC*1HFJ www-incometax-gov-eg () 'DEF4H1 AJ 'DHB'&9 'D91'BJ) ('D9// 0J 'D1BE (355) AJ 24/10/1994 . () /.5'D- 9,JF)  E5/1 3'(B  5313 . () -HD 'D41H7 'F81 : /.#-E/ FH1 (E('/& 'DE-'3() 'D61J(J) EF 'DF'-J) 'D*7(JBJ))  E$33) 4('( 'D,'E9)  1973  5293 HE' (9/G'  /.'D3J/ 97JG 9(/ 'DH'-/ ( 41- '-C'E B'FHF 'D61J() 'DEH-/) )  71 /'1 'DFG6) 'D91(J) ('DB'G1)  ( *  5 5 196-197. ()cuy-willy scmel tz-La Juriis prudce fiscale- deLajuridition admiis trative Dalloz-11-rue soufflot 75240 paris CEDEX05-1978,P410 . () 'DAB1) (2) EF 'DE'/) (39) EF 'DB'FHF 1BE 14 D3F) 1939 . () E4'1 %DI G0' 'D-CE AJ /.-3JF .D'A (61J() 'D#1('- 'D*,'1J))  E5/1 3'(B  5325 . () 'D'3*'0 CE'D 'D,1A ('DE('/& 'DB'FHFJ) AJ 'D'-C'E 'D61J(J))  'DE,EH9) 'D+'EF)  5327. () 3'DE 'DEAD- (*C'DJA 'D/.D AJ 'D*41J9 'D61J(J 'D#1/FJ)  E5/1 3'(B  5182. () Pierre Bletrame, Limpostion des revenus, Paris, 1970, p158. () 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D#1/FJ 1BE (157) D3F) 1985 'DE9/D . () 3'DE 'DEAD-  E5/1 3'(B  5183 . () 'DE'/) (12) EF F8'E 'D'F/+'1 DDB7'9 'D.'5 H'DE.*D7 H'D*9'HFJ 1BE (9) D3F) 1994 . () Cuy-willy Schmmeltz , op-cit , p409 . () #J (9/ 5/H1 B'FHF 61J() 'D/.D 'D9B'1 1BE (66) D3F) 2001 #5(- (EH,(G %EC'FJ) *F@2JD 10% EF BJE) 'D%J1'/ 'D3FHJ DCD 9B'1 9F E5'1JA 5J'F) H'F/+'1 B(D '-*3'( 'D61J()  'DAB1) (3) EF 'DE'/)(2). () 'DAB1) (2) EF 'DE'/) (11) EF F8'E 'D'F/+'1 1BE (9) D3F) 1994 . () 'DE'/) (7) EF F8'E 'D'F/+'1 1BE (9) D3F) 1994 . () *BJ 'DH3H'3J (41- B'FHF 61J() 'D/.D)  E-'61'* E7(H9) 9DI 'D"D) 'DF'3.)  ,2  E9G/ 'D*/1J( 'DE'DJ H'DE-'3(J  (:/'/  1982  5252 . () /. 9(/ 'D-EJ/ 'D1A'9J  ('D*C'DJA AJ 61J() 'D#1('- 'D*,'1J) H'D5F'9J) )  E7(9) 'D+('*  /E4B  1972  5 5214 - 217  /. E/-* 9('3 #EJF  E5/1 3'(B  5 5 425-440  AH2* A1-'F ('DE'DJ) 'D9'E) 'D*41J9 'D61J(J 'D9'E )  71  E$33) (-3HF DDF41 H'D*H2J9  (J1H*  1997  5191 HE' (9/G' . () EE' JB*6J 'D*FHJG %DJG #F GF'C (96 'D"1'! 'D*J BJD* (61H1) '-*3'( '3*GD'C DD#16 .5H5'K AJ -'D) -/H+ G,1) 9FG'  #H AJ6'F AJG' .#+1 9DI BJE*G' . 1',9 : Ibrahim (M.F) ((La,ssujettissement des societes an onymeseh Egypte aux impots sur Ierevenu, etude de droit compare)) Thsee de doctorat, paris, 1952, P56 () 'DAB1) (4) EF 'DE'/) (8) EF B'FHF 61J() 'D/.D 'D91'BJ 'DE1BE 113 D3F) 1982 'DE9/D. () 'DE'/) (9) EF F8'E 'D'F/+'1 H'D%7A'! DDB7'9 'DE.*D7 H'D*9'HFJ 'DE1BE (9) D3F) 1994 . () 'DAB1*'F (/ J) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D'1/FJ 'DE1BE (57) D3F) 1985 'DE9/D . () 'DAB1) (2) EF 'DE'/) (27) EF 'DB'FHF 'DE1BE (187) D3F) 1993  'D(F/ (5) EF 'DAB1) (() EF 'DE'/) (7) EF B'FHF 61J() 'D/.D 'D3H1J 'DE1BE (24) D3F) 2003 . () E4'1 %DI G0G 'D*9DJE'* AJ : /.9(/ 'DB'/1 -DEJ ('D61J() 'D#1('- 'D*,'1J) H'D5F'9J) )  /'1 'DFG6) 'D91(J)  'DB'G1)  1971  5 120-121 . () Pierre Beltrame,op-cit , P157 . () -HD G0G 'D71B 1',9: /.9'/D ADJ- 'D9DJ ('DE'DJ) 'D9'E) H'D*41J9 'DE'DJ)  'D/'1 'D,'E9J) DD7('9) H'DF41 H'D*1,E)  'DEH5D  2002  5317  HE' (9/G' /.AH2* A1-'F  E5/1 3'(B  5193 HE' (9/G' /.,H2JA 71(J) ('D61'&( 9DI 'D/.D AJ D(F'F)  1982  5122 HE' (9/G'  (1) 9(/ 'DE-3F 39/ (61J() 'D/.D AJ D(F'F) E7'(9 /'1 'DC*'( 'DD(F'FJ  (J1H*  1977  5167 HE' (9/G' ,H2JA 71(J) (61'&( 'D/.D AJ D(F'F) E5/1 3'(B  5 135 HE' (9/G' . (1) #F81:'DE'/) (6) EF F8'E 'D'F/+'1 H'D%7:'! DDB7'9 'D.'5 H'DE.*D7 H'D*9'HFJ 'DE1BE (9) D3F) 1944. (2) #F81:'DAB1) (4) EF 'DE'/) (6) EF F8'E 'D'F/+'1 FA3G. (3) #F81:'DAB1) (2) EF 'DE'/) (27) EF B'FHF 61J() 'D/.D 'DE51J 'DE1BE (187) D3F) 1993 'DED:J. (4) E4'1 %DI G0G 'D*9DJE'* AJ E$DA 'D#3*'0 E57AI 'D5J'/ ('DEH3H9) 'D/'&E) DDBH'FJF H'DB1'1'* H'DC*( 'D/H1J) H'DEF4H1'*)  72  /'1 'DAC1 'D91(J  (*  5237. () E4'1 %DI G0' 'D-CE AJ: /.9(/ 'DB'/1 -DEJ ('D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J))  E5/1 3'(B  5118. () 'F81 : 'D(F/ (5) EF 'DAB1) (() EF 'DE'/) (7) EF B'FHF 61J() 'D/.D 'D3H1J 'DE1BE (24) D3F) 2003 . () 3'DE 'DEAD-  E5/1 3'(B  5258. () HJ1'/ (G' : E,EH9 BJE ECHF'* 'D#5D 'DFB/J) 'D-BJBJ) CE' GJ E3,D) (/A'*1 'DEF4#) #H 'DECDA 9F/ 'FA'BG' H'DE$J/) (9BH/ #H AH'*J1 #4J'! #H (J'F'* 'D'FA'B . 'F81 : /. 9(/ 'D-EJ/ 'D1A'9J  E5/1 3'(B  5344. () 9(/ 'D-EJ/ 'D1A'9J  E5/1 3'(B  5 5361_362 . () 3'DE 'DEAD-  E5/1 3'(B  5 5 234_235 . () /./D'H1 9DJ H/.E-E/ -E/J 'DF4'1 (/1'3'* AJ 'D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J))  'DC*'( 'D#HD  71  EC*() 'DFG6) 'DE51J)  'DB'G1)  1952  5 5287-290 . () /. 5'/B E-E/ -3JF 'D-3FJ('D61J() 9DI 'D/.D//1'3) EB'1F))  E7(9) #HA3J*  (:/'/  1974  5322. () E4'1 'DI G0' 'D1#J AJ :/.-3JF .D'A (61J() 'D#1('- 'D*,'1J))  E5/1 3'(B  5286 . (1) /.E/-* 9('3 #EJF  E5/1 3'(B  5477 (2 , 3 ) 'F81 : 'DAB1*JF ('HD'K  +'FJ'K ) EF 'DE'/) (2) EF F8'E 'D'F/+'1 H'D'7A'! DDB7'9 'D.'5 H'D*9'HFJ 'DE1BE (9) D3F) 1994 (4) 'DAB1) (J) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D'1/FJ 'DE1BE (157) D3F) 1985 'DE9/D . (5) 'D(F/ (3) EF 'DAB1) (J) EF 'DE'/) FA3G' . ( 2) E4'1 'DJGE' AJ : 3'DE 'DEAD-  E5/1 3'(B  5241 . () 'F81 : 'DE'/) (27) EF 'DB'FHF 'D3'(B 'DE1BE (187) D3F) 1993 . () /. /D'H1 9DJ H/.E-E/ -E/J 'DF4'1  E5/1 3'(B  5288. () Ursula K.Hicks Public Finance combridge unversity press London, 1955,p278 . () /. E-E/ E13J AGEJ ('D61J() 9DI 'D#1('- 'D*,'1J) H'D5F'9J))  'DB'G1)  1956  5189 . () /.-3F .D'A  E5/1 3'(B  5325. () /.9'7A 5/BJ ('D*41J9 'D61J(J 'DE51J)  61'&( 'D-CHE) 'DE1C2J) 'DE('41)  E7(9) /'1 'DFG6) 'D91(J)  'DB'G1)  1968  5286 . () 'F81 : 'DAB1*JF (#HD'K +'FJ'K) EF 'DE'/) (2) EF F8'E 'D'F/+'1 H'D%7A'! DDB7'9 'D.'5 H'DE.*D7 H'D*9'HFJ 'DE1BE (9) D3F) 1994 . () 'DAB1) (J) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D#1/FJ 'DE1BE (157) D3F) 1985 'DE9/D . () Cuy-Willy Schmeltz, op-cit, p408 . () 'D#5D 'D#1'6J D' **F'B5 BJE*G' %D' #FG GF'C 81HA E9JF) B/ *$/J %DI *F'B5 BJE) 'D#16 HG0' E' #C/G E,D3 'D/HD) 'DA1F3J AJ -CE (*'1J. 17/2/1933 (#F ('D#1'6J 'D*J **916 BJE*G' D*.AJ6 D' *3*GDC E' DE *-*HJ 9DI EH'1/ 7(J9J) *3*:DG' 'DE$33)  A%0' C'F* B'(D) (#F *3*F2A (EF',E-E-',1) AAJ G0G 'D-'D) 'D#.J1) J,( #F JCHF 'D'3*GD'C E3'HJ' DE' 'F.A6 EF BJE*G' A9D' (3(( '3*.1', 'DE9'/F .D'D 'D3F) 'DE'DJ) 'DE9FJ))..#F81: Pierre Beltrame,op-cit,PP158-159 . () 'DAB1) (4) EF 'DE'/) (8) EF B'FHF 61J() 'D/.D 'D91'BJ 'DF'A0 . () 'DAB1) (() EF 'DE'/) (2) EF 'DB'FHF 'DE1BE (17) D3F) 1994 B'FHF 'D*9/JD 'D+'EF DB'FHF 61J() 'D/.D 'D91'BJ () 'DAB1) (,) EF 'DE'/) (2) EF 'DB'FHF FA3G () 'DAB1) (J) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D#1/FJ 'DF'A0 . () 'D(F/ (5) EF 'DAB1) (() EF 'DB'FHF 'DE1BE (24) D3F) 2003. () 'DAB1) (4) EF 'DE'/) (25) EF 'DB'FHF 'DE1BE (91) D3F) 2005 () #F81: 'DAB1*JF (3  4) EF 'DE'/) (8) EF B'FHF 61J() 'D/.D 'DE1BE (113) D3F) 1982 'DE9/D. () 'DAB1) (7) EF 'DE'/) (9) EF B'FHF 61J() 'D/.D 'D#1/FJ 'DE1BE (157) D3F) 1985 'DE9/D. () 'DE'/) (27) EF 'DB'FHF 'DE51J 'DE1BE (91) D3F) 2005. () 3'DE 'DEAD-  E5/1 3'(B  5198 . () /0 E/-* 9('3 #EJF  E5/1 3'(B 5444. () Hannan j.p.atreatiscon prineiples of incom taxtion australasia , 1946 ,p 89. (1) E4'1 %DI G0G 'D"1'! AJ : /0 /D'H1 9DJ H /0 E-E/ -E/J 'DF4'1  E5/1 3'(B  5 5307  308. (2) 'DAB1) ( 11 ) EF 'DE'/) (8) EF B'FHF 61J() 'D/.D 'D91'BJ 'DE1BE ( 113 ) D3F) 1982 'DE9/D . (3) /0 9'/D 'D-J'1J ( 'D61J() 9DI 'D/.D 'D9'E )  E7'(9 E$33) 'D#G1'E  'DB'G1)  1968  5 363 . (1) E4'1 %DJG AJ : 3'DE 'DEAD-  E5/1 3'(B  5 211 . (1) Pierre Beltrame ,op - cit , p 159 . (2) /0 ,H2JA 71(J)  E5/1 3'(B  1982  5 131 . (3) 'DAB1) (2) EF 'DE'/) (25) EF 'DB'FHF 1BE 91 D3F) 2005 . () 'DAB1) (8) EF 'DE'/) (8) EF B'FHF 61J() 'D/.D 'D91'BJ 'DE1BE 113 D3F) 1982 'DE9/D . 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