المشاكل والتحديات التي تواجه تحديد وتحصيل ضرائب الدخل في ليبيا

Abstract

 

The aim of the study was to identify and identify the problems and challenges facing the identification، linking and collection of income taxes in Libya، and to achieve the objective of the study was used to devise these problems and difficulties in the process of identifying and collecting income taxes in Libya، and the analytical method was used to analyze the data collected through the questionnaire newspaper،

which was distributed to the study sample of tax examiners in the Tripoli Tax Administration، in addition to conducting some statistical tests in the analysis and testing of the hypothesis The study found that there are a range of problems and challenges hindering and facing the identification and collection of income taxes in Libya، these challenges relate to tax administration، current security and economic conditions and tax legislation represented by the Libyan Income Tax Act No. 7 of 2010.