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أسس ومبادئ المالية العام
Paperback
ISBN13: 9786038223598
Publisher: Rushd Bookstore
Published: Jan 1 2017
Pages: 326
Weight: 1.15
Height: 0.68 Width: 6.69 Depth: 9.61
Language: Arabic
كتاب أسس ومبادئ المالية العامة يُعد مدخلاً شاملاً لفهم علم المالية العامة، حيث يشرح دور الدولة في النشاط الاقتصادي وكيفية إدارة الموارد والنفقات لتحقيق الأهداف الاقتصادية والاجتماعية.
يبدأ الكتاب بتوضيح مفهوم المالية العامة وأهميتها، ثم ينتقل إلى دراسة النفقات العامة من حيث تعريفها، خصائصها، وتقسيماتها، إضافةً إلى تحليل آثارها الاقتصادية والاجتماعية. كما يتناول بنية هذه النفقات وكيف تُستخدم كأداة لتحقيق التنمية وإعادة توزيع الدخل.
بعد ذلك، يركز على الإيرادات العامة، موضحًا مصادرها المختلفة، ومعايير تقسيمها سواء بحسب المصدر (كالضرائب والرسوم والقروض) أو بحسب دوريتها (عادية وغير عادية) أو من الناحية القانونية. ويخصص جزءًا مهمًا للحديث عن الضرائب، من حيث ماهيتها، أهدافها، أسس فرضها، والتنظيم الفني لها، إضافة إلى تحليل آثارها الاقتصادية على الإنتاج والاستهلاك والتوزيع.
كما يعرض الكتاب موضوع القروض العامة، مبينًا مفهومها، أسباب لجوء الدولة إليها، وأنواعها المختلفة، وآثارها على الاقتصاد الوطني.
ويختتم بشرح الموازنة العامة، من حيث مفهومها وأهدافها وتطورها الت
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