العنوان:
Lebanon: The Taxation of Income and Profits and its Reform
الرمز:
FIN/c93/1
الجهة المشرفة:
IMF
الجهة المعدة:
A.M. Abdel-Rahman – C. Grandcolas – P. Kierstead
عدد الصفحات:
48
المحتوى:
1. Introduction and Scope
2. Summary of Conclusions and Recommendations
1. Principal Conclusions
2. Recommendations
3. The Revenues Effects and the Strategy of Tax Reforms
3. The Individual Income Taxes
1. Recent Developments
2.The Present Scheduler Tax System
3. Should Lebanon Adopt a Global Income Tax?
4. The Tax on Wages and Salaries
5. The Tax on Commercial, Industrial, and Professional Profits
6. The Tax on Income from Movable Capital
4. Corporate Taxation
1. Recent Developments
2.Toward the Reduction of Corporate Profit Tax
5. Should Lebanon Introduce a Minimum Business Profits Tax
6. The Case for a Conditional Tax Amnesty
السنة:
1993
القطاع الفرعي:
القطاع المالي