الضريبية وأثرها على الميزانية العامة لدولة ليبيا

Abstract

 

This study aims to evaluate the taxation and its impact on the general budget for the state of Libya. To achieve the objectives of this study، the primary data was collected through reports and statistics issued by the Central Bank of Libya. The study was conducted over a period of 5 years from (2015 - 2020). 

The main results revealed that the lack of a capable and effective tax administration to carry out assessment and collection procedures has led to a decline in tax revenues. The lack of legislation and laws that regulate and keep pace with economic development had a negative impact on the inability of the tax administration to carry out the tasks assigned to it to the fullest extent.