‫‪3‬‬ ‫ﺟﺎﻣﻌﺔ ﺍﻟـﺠﺰﺍﺋﺮ‬

‫ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﻗﺴﻢ ﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬

‫ﺍﻟﻤﻭﻀﻭﻉ‬

‫ﻤﺸﺎﻜل ﻗﻴﺎﺱ ﻤﺴﺘﻭﻯ ﺍﻹﻨﻔﺎﻕ ﺍﻟﺠﺒﺎﺌﻲ ﻓﻲ ﻅل ﺍﻟﻨﻅﺎﻡ‬

‫ﺍﻟﻀﺭﻴﺒﻲ ﺍﻟﺠﺯﺍﺌﺭﻱ‬
‫ﺃﻁﺭﻭﺤﺔ ﻤﻘﺩﻤﺔ ﻟﻨﻴل ﺸﻬﺎﺩﺓ ﺩﻜﺘﻭﺭﺍﻩ ﻋﻠﻭﻡ ﻓﻲ ﻋﻠﻭﻡ ﺍﻟﺘﺴﻴﻴﺭ‬
‫ﺘﺨﺼﺹ‪ :‬ﻨﻘﻭﺩ ﻭﻤﺎﻟﻴﺔ‬

‫ﲢﺖ ﺇﺷﺮﺍﻑ‪:‬‬ ‫ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ‪:‬‬

‫ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ‬ ‫ﳏﻤﺪ ﺑﻠﻬﺎﺩﻱ‬
‫ﺃﺳﺘﺎﺫ‪ -‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪- 3‬‬
‫ﺃﻋﻀﺎﺀ ﳉﻨﺔ ﺍﳌﻨﺎﻗﺸﺔ‪:‬‬
‫ﺭﺋﻴﺴــــﺎ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪3‬‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺃ‪/‬ﺩ ﺃﲪﺪ ﺑﺎﺷﻲ‬
‫ﻣﺸﺮﻓﺎ ﻭﻣﻘـﺮﺭﺍ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪3‬‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺃ‪/‬ﺩ ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ‬
‫ﻋﻀﻮﺍ ﳑﺘﺤﻨـﺎ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪3‬‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺃ‪/‬ﺩ ﺍﲰﺎﻋﻴﻞ ﺍﻟﺸﺮﻳﻒ‬
‫ﻋﻀﻮﺍ ﳑﺘﺤﻨـﺎ‬ ‫ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪2‬‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺃ‪/‬ﺩ ﻛﻤﺎﻝ ﺭﺯﻳﻖ‬
‫ﻋﻀﻮﺍ ﳑﺘﺤﻨـﺎ‬ ‫ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪.‬‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺩ ﳏﻤﺪ ﻓﻼﺡ‬
‫ﻋﻀﻮﺍ ﳑﺘﺤﻨـﺎ‬ ‫ﺟﺎﻣﻌﺔ ﺍﳌﺪﻳﺔ‬ ‫ﺃﺳﺘـﺎﺫ‬ ‫ﺩ ﲨﺎﻝ ﻳﺮﻗﻲ‬

‫ﻧﻮﻗﺸﺖ ﺑﺘﺎﺭﻳﺦ ‪2018/11/15‬‬

 ‫ﺑﺴﻢ ﺍﷲ ﺍﻟﺮﲪﻦ ﺍﻟﺮﺣﻴﻢ‬

‫"ﻭﻣﺎ ﺃﻣﻮﺍﻟﻜﻢ ﻭﻻ ﺃﻭﻻﺩﻛﻢ ﺑﺎﻟﺘ‪‬ﻲ ﺗﻘﺮﺑﻜﻢ ﻋﻨﺪﻧﺎ ﺯﻟﻔﻰ ﺇﻻ ﻣﻦ ﺁﻣﻦ ﻭﻋﻤﻞ‬

‫ﺻﺎﳊﺎ ﻓﺄﻭﻟﺌﻚ ﳍﻢ ﺟﺰﺍﺀ ﺍﻟﻀﻌﻒ ﲟﺎ ﻋﻤﻠﻮﺍ ﻭﻫﻢ ﰲ ﺍﻟﻐﺮﻓـﺎﺕ ﺁﻣﻨﻮﻥ"‬

‫ﺳﻮﺭﺓ ﺳﺒﺄ ﺍﻷﻳﺔ ‪37‬‬

‫ﺻﺪﻕ ﺍﷲ ﺍﻟﻌﻈﻴﻢ‬
 ‫ﺇﻫـــﺪﺍﺀ‬

‫ﺇﱃ ﺭﻭﺡ ﺃﻣﻲ ﺍﻟﻄﺎﻫﺮﺓ‪ ،‬ﺍﻟﱵ ﺃﻃﻔﺄﺕ ﴰﻌﺔ ﻋﻤﺮﻫﺎ ﻟﺘﻀﻲﺀ ﴰﻌﺔ ﺃﺑﻨﺎﺋﻬﺎ‪ ،‬ﺭﲪﺔ‬
‫ﺍﷲ ﻋﻠﻴﻬﺎ‪ ،‬ﺻﺪﻗﺔ ﺟﺎﺭﻳﺔ ﻣﻦ ﺻﺪﺍﻗﺘﻬﺎ ﺍﻟﻜﺜﲑﺓ‪.‬‬

‫ﺇﱃ ﻭﺍﻟﺪﻱ ﺍﻟﻌﺰﻳﺰ ﺍﻟﺬﻱ ﺃﺿﺎﺀ ﺩﺭﰊ ﺑﺎﻟﺪﻋﺎﺀ ﻭﲢﻤﻞ ﰲ ﺗﺮﺑﻴﱵ ﻛﻞ ﻣﺸﻘﺔ ﻭﻋﻨﺎﺀ‬
‫ﻭﻭﺍﺻﻞ ﺍﻟﻠﻴﻞ ﺑﺎﻟﻨﻬﺎﺭ ﻣﻦ ﺃﺟﻞ ﺃﻥ ﻳﺴﻤﻮ‪ ‬ﺑﺄﺑﻨﺎﺋﻪ‪ ،‬ﺃﻃﺎﻝ ﺍﷲ ﰲ ﻋﻤﺮﻩ ﻭﺃﻣﺪ‪‬ﻩ‬
‫ﺑﺎﻟﺼﺤﺔ ﻭﺍﻟﻌﺎﻓﻴﺔ‪.‬‬

‫ﺇﱃ ﺯﻭﺟﺔ ﺃﰊ ﺍﻟﻜﺮﳝﺔ ﺭﺟﺎﺀ ﺩﻋﻮﺍ‪‬ﺎ‪.‬‬

‫ﺇﱃ ﻛﻞ ﺃﻓﺮﺍﺩ ﺍﻟﻌﺎﺋﻠﺔ ﺍﻟﻜﺒﲑﺓ ﺇﺧﻮﰐ‪ ،‬ﺃﺧﻮﺍﰐ ﻭﺃﺯﻭﺍﺟﻬﻢ ﻭﺃﺑﻨﺎﺋﻬﻢ ﻛﻞ ﺑﺎﲰﻪ‪.‬‬

‫ﺇﱃ ﻛﻞ ﻣﻦ ﺃﻛﻦ ﻟﻪ ﻓﺎﺋﻖ ﺍﻟﺘﻘﺪﻳﺮ ﻭﺍﻻﺣﺘﺮﺍﻡ‪.‬‬

‫ﺇﱃ ﻛﻞ ﺃﻓﺮﺍﺩ ﺃﺳﺮﰐ ﺍﻟﺼﻐﲑﺓ‪ ،‬ﺯﻭﺟﱵ‪ ،‬ﺇﺑﲏ ﻭﺑﻨﺎﰐ‪.‬‬

‫ﺇﱃ ﻛﻞ ﺍﳌﺴﺘﻀﻌﻔﲔ ﻣﻦ ﺍﻟﺸﻌﻮﺏ ﺧﺎﺻﺔ ﺃﻫﻠﻨﺎ ﺍﶈﺎﺻﺮﻳﻦ ﺍﻟﺼﺎﻣﺪﻳﻦ ﰲ ﻏﺰﺓ‬

‫ﻭﺍﳌﺮﺍﺑﻄﲔ ﰲ ﺑﻴﺖ ﺍﳌﻘﺪﺱ ﻭﺃﻛﻨﺎﻑ ﺑﻴﺖ ﺍﳌﻘﺪﺱ‪.‬‬

‫ﺇﱃ ﻫﺆﻻﺀ ﲨﻴﻌ‪‬ﺎ ﺃﻫﺪﻱ ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﺍﳌﺘﻮﺍﺿﻊ‬

‫‪II‬‬
 ‫ﺷﻜــﺮ ﻭﺗﻘﺪﻳــﺮ‬

‫"ﺭﺏ ﺃﻭﺯﻋﲏ ﺃﻥ ﺍﺷﻜﺮ ﻧﻌﻤﺘﻚ ﺍﻟﱵ ﺃﻧﻌﻤﺖ ﻋﻠﻰ ﻭﻋﻠﻰ ﻭﺍﻟﺪﻱ ﻭﺃﻥ ﺍﻋﻤﻞ‬
‫ﺻﺎﳊﺎ ﺗﺮﺿﺎﻩ ﻭﺃﺩﺧﻠﲏ ﺑﺮﲪﺘﻚ ﰲ ﻋﺒﺎﺩﻙ ﺍﻟﺼﺎﳊﲔ" ﺻﺪﻕ ﺍﷲ ﺍﻟﻌﻈﻴﻢ‬

‫ﺍﳊﻤﺪ ﷲ ﻋﻠﻰ ﺇﺣﺴﺎﻧﻪ‪ ،‬ﻭﺍﻟﺸﻜﺮ ﻟﻪ ﻋﻠﻰ ﺗﻮﻓﻴﻘﻪ ﻭﺍﻣﺘﻨﺎﻧﻪ‪ ،‬ﺃﻥ ﻳﺴ‪‬ﺮ ﻟﻨﺎ ﺇﳒﺎﺯ‬
‫ﻫﺬﺍ ﺍﻟﻌﻤﻞ ﻭﺃﰎ ﻋﻠﻴﻨﺎ ﻧﻌﻤﺘﻪ ﺑﺈﲤﺎﻣﻪ‪.‬‬

‫ﺃﺗﻮﺟﻪ ﺑﺎﻟﺸﻜﺮ ﺍﳋﺎﻟﺺ ﺇﱃ ﺍﻷﺳﺘﺎﺫ ﺍﳌﺸﺮﻑ‪ :‬ﺍﻷﺳﺘﺎﺫ ﺍﻟﺪﻛﺘﻮﺭ ﻋﺒﺪ ﺍ‪‬ﻴﺪ‬

‫ﻗﺪﻱ‪ ،‬ﻓﻘﺪ ﺩﻝﹼ ﻭﺃﺭﺷﺪ ﻭﺻﺤ‪‬ﺢ ﻭﺻﻮ‪‬ﺏ‪ ،‬ﻓﺠﺰﺍﻩ ﺍﷲ ﻋﲏ ﻭﻋﻦ ﻛﻞﹼ ﻃﻠﺒﺘﻪ ﺃﻟﻒ‬
‫ﺧﲑ‪ ،‬ﻭﻟﻪ ﻣﻨﺎ ﻛﻞﹼ ﺍﻟﺘﻘﺪﻳﺮ ﻭﺍﻻﺣﺘﺮﺍﻡ‪.‬‬

‫ﻛﻤﺎ ﺃﺗﻘﺪﻡ ﺑﺎﻟﺸﻜﺮ ﻟﻸﺳﺎﺗﺬﺓ ﺍﻟﻜﺮﺍﻡ ﺃﻋﻀﺎﺀ ﺍﻟﻠﺠﻨﺔ ﺍﻟﺬﻳﻦ ﺗﺸﺮ‪‬ﻓﺖ ﺑﻘﺒﻮﳍﻢ‬
‫ﻣﻨﺎﻗﺸﺔ ﻫﺬﺍ ﺍﻟﻌﻤﻞ‪ ،‬ﻭﺇﱃ ﻛﻞ ﻣﻦ ﻗﺪ‪‬ﻡ ﱄ ﻳﺪ ﺍﻟﻌﻮﻥ ﰲ ﻫﺬﺍ ﺍﳌﺸﻮﺍﺭ ﻣﻦ ﻗﺮﻳﺐ‬
‫ﺃﻭ ﻣﻦ ﺑﻌﻴﺪ‪ ،‬ﻭﺃﺧﺺ ﺑﺎﻟﺬﻛﺮ ﺃﺳﺎﺗـﺬﺓ ﻭﻣﻮﻇﻔـﻲ ﺟﺎﻣﻌـﺔ ﺍﳉﺰﺍﺋﺮ‪3‬‬
‫ﻭﺟﺎﻣﻌﺔ ﺍﳌﺪﻳﺔ‪.‬‬

‫‪III‬‬
 ‫ﻣﻠﺨﺺ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺃﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺴﺘﺨﺪﻣﻬﺎ ﺣﻜﻮﻣﺎﺕ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﳌﺘﻘﺪﻣﺔ ﻟﺘﻌﺰﻳﺰ ﺍﻟﻨﻤﻮ‬
‫ ﻓﺈﻥ ﺍﻟﺒﻠﺪﺍﻥ‬،‫ ﻭﺑﺴﺒﺐ ﳏﺪﻭﺩﻳﺔ ﺧﱪﺓ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﰲ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬.‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ ﻭﺃﺻﺒﺢ‬.‫ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﺂﻛﻞ ﺃﻭﻋﻴﺘﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ ﺗﻮﺍﺟﻪ ﺧﺴﺎﺋﺮ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ ﻭﻣﻨﻬﺎ ﺍﳉﺰﺍﺋﺮ‬،‫ﺍﻟﻨﺎﻣﻴﺔ‬
‫ﺎ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻌﺪﻡ ﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﺘﻜﻠﻔﺔ‬‫ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﳌﻼﺋﻢ ﻭﺍﻹﺩﺍﺭﺓ ﺍﳉﻴﺪﺓ ﻟﺴﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﳝﺜﻞ ﲢﺪﻳ‬
.‫ ﻭﻟﻌﺪﻡ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ‬،‫ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ ﻓﺄﻏﻠﺐ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺗﺼﺪﺭ‬،‫ﺗﻮﻓﺮ ﺧﱪﺓ ﻭﳑﺎﺭﺳﺔ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﺭﺅﻳﺔ ﰲ ﻓﻬﻢ ﻭﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺪﻑ ﻫﺬﻩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺇﱃ ﲢﺴﲔ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﻫﻲ ﺗﺸﻜﻞ ﺃﺩﺍﺓ ﻣﻜﻤﻠﺔ‬ .‫ﺗﻘﺎﺭﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ ﳍﺬﺍ‬.‫ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﻣﻦ ﺃﺟﻞ ﲢﺴﲔ ﻛﻔﺎﺀﺓ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻭﲢﻠﻴﻞ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﺴﺒﺐ ﻣﻦ ﺍﳌﻬﻢ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺠﺰﺍﺋﺮ ﺿﻤﺎﻥ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺩﻭﺭﻳﺔ ﻣﻨﺘﻈﻤﺔ ﺣﻮﻝ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ‬
.‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

.‫ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‬،‫ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬:‫ﺍﻟﻜﻠﻤﺎﺕ ﺍﳌﻔﺘﺎﺣﻴﺔ‬

Résume

Les dépenses fiscales sont utilisées par les gouvernements comme instrument de
politique fiscale à même de renforcer leur développement économique et social. Mais la faible
expérience des pays en développement en matière d’application de la dépense fiscale, a fait
que ces pays, dont l’Algérie, font face au problème de pertes des recettes fiscales auquel s’est
ajouté le problème d’érosion de leurs assiettes fiscales. L'utilisation appropriée et la bonne
gestion de la politique des dépenses fiscales constituent un défi pour la politique fiscale faute
de déclaration du coût des dépenses fiscales et faute d’une évaluation de cette politique.

L’expérience des pays développés est de nature à permettre de disposer d’une approche
en matière de dépenses fiscales, car la publication de rapports sur ce type de dépenses répond
à un souci de transparence des finances publiques. En outre, ces rapports viennent compléter
les données du budget afin de garantir une meilleure allocation des resources et permettre une
analyse de l’impact économique et social de la politique fiscale. En ce qui concerne le cas de
l’Algérie, il est impératif de mettre en place les conditions de transparence des finances
publiques et d’élaborer des rapports réguliers sur les coûts financiers relatifs aux dépenses
fiscales.

Mots clés: Dépenses fiscales ,Gouvernance des dépenses fiscales, Politique fiscal, Transparence
des finances publiques.

IV
‫ﺍﻟﻔﻬﺎﺭﺱ‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﻓﻬﺮﺱ ﺍﳉﺪﺍﻭﻝ‬

‫ﺍﳉﺪﻭﻝ ‪ :01‬ﺍﳌﻘﺎﺭﺑﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ ﻟﻠﻀﺮﻳﺒﻴﺔ ‪05 .................................................‬‬

‫ﺍﳉﺪﻭﻝ ‪ :02‬ﺳﻮﻕ ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﺪﻭﻝ ﺍﻷﻓﺮﻳﻘﻴﺔ ‪34 ......................................................... 2016-2000‬‬
‫ﺍﳉﺪﻭﻝ ‪ :03‬ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﰲ ﻗﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﺔ ﺣﺴﺐ ﳎﻤﻮﻋﺎﺕ ﺍﻟﺪﻭﻝ ﻟﺴﻨﺔ‪35 .....................................2014 .‬‬
‫ﺍﳉﺪﻭﻝ ‪ :04‬ﻫﻴﻜﻞ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳋﺎﺭﺟﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪36 ........................................... 2015-2010‬‬
‫ﺍﳉﺪﻭﻝ ‪ :05‬ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪36 ............................................. 2016-2011‬‬
‫ﺍﳉﺪﻭﻝ‪ :06‬ﻋﺪﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻣﺼﻨﻔﺔ ﺣﺴﺐ ﻋﺪﺩ ﺍﻟﻌﻤﺎﻝ ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻡ ‪44 ..........................................‬‬
‫ﺍﳉﺪﻭﻝ‪ : 07‬ﺣﺼﺔ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺎﻷﺳﻌﺎﺭ ﺍﳉﺎﺭﻳﺔ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻡ ‪45 .................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :08‬ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ‪46 ...............................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :09‬ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻟﺴﻨﻮﺍﺕ ‪47 .....................................2015-2011‬‬
‫ﺍﳉﺪﻭﻝ‪ :10‬ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ‪48 .................................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :11‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻌﺎﻡ ﻟﻠﻀﺮﺍﺋﺐ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﱯ‪55 ....................................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :12‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻄﺮﻕ ﺍﻟﺜﻼﺙ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪89 ..........................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :13‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻄﺮﻕ ﺍﻟﺜﻼﺙ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪89 ..........................................................‬‬
‫ﺍﳉﺪﻭﻝ ‪ :14‬ﻣﻨﻬﺠﻴﺎﺕ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ‪94 ................... .OCDE‬‬
‫ﺍﳉﺪﻭﻝ‪ :15‬ﺑﻌﺾ ﺃﻫﺪﺍﻑ ﻭﻣﻨﻄﻖ ﺍﻟﺘﺪﺧﻞ ﻟﺒﻌﺾ ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪114 ............................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :16‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﻣﻘﺎﺭﺑﱵ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ‪122 .................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :17‬ﺃﺳﺌﻠﺔ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻭﺍﻟﻼﺣﻖ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻳﺮﻟﻨﺪ ‪126 ..................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ 18‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪133 ........ 2012-2008‬‬
‫ﺍﳉﺪﻭﻝ‪ :19‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪134 ............. 2012-2008‬‬
‫ﺍﳉﺪﻭﻝ‪ :20‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻜﻞ ﺿﺮﻳﺒﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ‪135 ........................................‬‬
‫ﺍﳉﺪﻭﻝ‪:21‬ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺿﺮﻳﺒﺔ ﲟﻼﻳﲔ ﺍﻟﺪﺭﻫﻢ ‪139 ........................................‬‬
‫ﺍﳉﺪﻭﻝ‪:22‬ﺗﺮﻛﻴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻟﺴﻨﱵ‪143 ........................... 2012- 2010‬‬
‫ﺍﳉﺪﻭﻝ ‪ :23‬ﺟﺪﻭﻝ ﻣﻘﺎﺭﻥ ﺑﲔ ﻣﻌﺪﻻﺕ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﻭﻣﻌﺪﻻﺕ ﺍﻟﻨﻤﻮ ‪150 ..............................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :24‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ‪165 ...........................................................‬‬

‫‪VI‬‬
‫‪VI‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﺍﳉﺪﻭﻝ‪ :25‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻓﻖ ﻟﻄﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻟﻄﺒﻴﻌﺔ ﺍﻹﺟﺮﺍﺀ‪202 ..................................... .‬‬
‫ﺍﳉﺪﻭﻝ‪ :26‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺣﺴﺐ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ‪204 ...................................... 2013-2011‬‬
‫ﺍﳉﺪﻭﻝ‪ :27‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻓﻘﺎ ﻷﻫﺪﺍﻓﻬﺎ ﻟﻠﻔﺘﺮﺓ ‪205 ................................... 2013-2011‬‬
‫ﺍﳉﺪﻭﻝ‪ :28‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺍﻟﻘﺮﺽ ﺍﳌﺼﻐﺮ ﻭﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﻟﻠﻔﺘﺮﺓ ‪206 ........ 2015-1995‬‬
‫ﺍﳉﺪﻭﻝ‪ :29‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ‪208 ..............................‬‬
‫ﺍﳉﺪﻭﻝ‪ 30‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻹﺩﺍﺭﺓ ﺍﳉﻤﺮﻛﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪209 .......................... 2015-2013‬‬
‫ﺍﳉﺪﻭﻝ‪ :31‬ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ‪ ،‬ﻗﻴﻤﺘﻬﺎ ﻭﻋﺪﺩ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ ﺍﳌﺼﺮﺡ ‪‬ﺎ ﻟﺪﻯ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻟﻠﻔﺘﺮﺓ ‪-2002‬‬
‫‪ 2016‬ﻣﻨﻘﺤﺔ ﻭﻣﺼﺤﺤﺔ ﻋﻠﻰ ﺿﻮﺀ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻠﻐﺎﺓ ﺇﱃ ﻏﺎﻳﺔ ﻣﺎﻱ ‪211 ................................ 2017‬‬
‫ﺍﳉﺪﻭﻝ‪ :32‬ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ‪ ،‬ﻭﻋﺪﺩ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ ﺍﳌﺼﺮﺡ ‪‬ﺎ ﻟﺪﻯ ‪ ANSEJ‬ﻟﻠﻔﺘﺮﺓ ‪212 ................. 2016.-2011‬‬
‫ﺍﳉﺪﻭﻝ‪ :33‬ﻣﺆﺷﺮ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺼﻨﺎﻋﻲ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ‪215 .............................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ :34‬ﺗﺮﻛﻴﺒﺔ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ‪216 ....................................................... 2016-2008‬‬
‫ﺍﳉﺪﻭﻝ‪ :35‬ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺗﻮﺯﻳﻌﻪ ‪217 .....................................................................‬‬
‫ﺍﳉﺪﻭﻝ‪ : 36‬ﺗﻄﻮﺭ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ‪ ،‬ﺍﺳﺘﻬﻼﻙ ﺍﻟﻌﺎﺋﻼﺕ ﻭﺍﺩﺧﺎﺭﻫﺎ ﻭﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺘﺎﺝ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ‬
‫‪219 ...................................................................................... 2011-2016‬‬
‫ﺍﳉﺪﻭﻝ‪ :37‬ﺗﻄﻮﺭ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﺣﺴﺐ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﻧﺴﺒﺔ ﺍﻟﺒﻄﺎﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪)2016-2008‬ﺃﻟﻒ ﻋﺎﻣﻞ( ‪220 ............‬‬
‫ﺍﳉﺪﻭﻝ‪ :38‬ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﺑﺈﺩﻣﺎﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺪﻭ‪‬ﺎ ﻟﻠﻔﺘﺮﺓ ‪239 ....................... 2016-2013‬‬
‫ﺍﳉﺪﻭﻝ‪ :39‬ﻗﻴﻤﺔ ﺍﻟﻮﺍﺭﺩﺍﺕ ﻭﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻨﻈﺎﻡ ‪ SKD/ CKD‬ﻟﺴﻨﱵ ‪2016‬ﻭ ‪ 2017‬ﺩﻭﻝ‬
‫ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ )‪244 ..................................................................... (2012-2008‬‬

‫‪VII‬‬
‫‪VII‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﻓﻬﺮﺱ ﺍﻷﺷﻜﺎﻝ‬

‫ﺍﻟﺸﻜﻞ ‪ : 01‬ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﺑﺸﺄﻥ ﲢﻘﻴﻖ ﺍﻻﺗﺴﺎﻕ ﺑﲔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﺪﻭﱄ ‪22 ...‬‬
‫ﺍﻟﺸﻜﻞ‪ :02‬ﻫﻴﻜﻞ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺍﳊﻘﻴﻖ ﻟﻠﺪﻭﻝ ﺍﻷﻓﺮﻳﻘﻴﺔ ‪34 ........................................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ : 03‬ﺗﺮﺗﻴﺐ ﺩﻭﻝ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺃﻓﺮﻳﻘﻴﺎ ﻭﺃﻓﻐﺎﻧﺴﺘﺎﻥ ﻭﺑﺎﻛﺴﺘﺎﻥ ﰲ ﻣﺆﺷﺮﺍﺕ ﺍﳊﻮﻛﻤﺔ ‪38 .....................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :04‬ﺃﺩﻭﺍﺕ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻴﺔ ‪54 ................................................................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :05‬ﺁﻟﻴﺔ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪64 ..............................................................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :06‬ﺩﻭﺭﺓ ﺍﻟﺘﻘﻴﻴﻢ ‪98 .............................................................................. ROAMEF‬‬
‫ﺍﻟﺸﻜﻞ ‪ :07‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻟﺘﱪﻳﺮ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ‪103 ...............................................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :08‬ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻟﺘﻘﻴﻴﻢ ﺿﻤﻦ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻟﺘﱪﻳﺮ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ‪104 ......................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :09‬ﻣﺼﻔﻮﻓﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻨﺎﻓﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳌﺸﺮﻭﻉ ﺍﺳﺘﺜﻤﺎﺭ ‪112 ..........................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :10‬ﻛﻴﻔﻴﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﺎﻟﻴﻒ ﻭﻣﻨﺎﻓﻊ ﺍﻟﺘﺪﺧﻞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﱯ ‪113 .....................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :11‬ﺗﻄﻮﺭ ﻧﺴﺒﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻭﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫ﺍﻷﻣﺮﻳﻜﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪123 ................................................................................ 2014-1974‬‬
‫ﺍﻟﺸﻜﻞ ‪ :12‬ﺗﻮﺯﻳﻊ ﺃﻫﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﳎﻮﻋﺎﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻨﻬﺎ ﻟﺴﻨﺔ ‪124 .......................... 2013‬‬
‫ﺍﻟﺸﻜﻞ ‪ :13‬ﺗﻄﻮﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺗﻮﻧﺲ ‪) 2011-2002‬ﲟﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺗﻮﻧﺴﻲ( ‪137 ...............‬‬
‫ﺍﻟﺸﻜﻞ ‪ :14‬ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﻠﻔﺔ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘﺨﺪﻡ ﻭﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ‪148 ....................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :15‬ﻣﺜﺎﻝ ﻋﻠﻰ ﺇﺿﺎﻓﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪161 ....................................................‬‬
‫ﺍﻟﺸﻜﻞ ‪ :16‬ﳕﻮ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪214 ................................................... 2016-2008‬‬

‫‪VIII‬‬
‫‪VII‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﻓﻬﺮﺱ ﺍﶈﺘﻮﻳﺎﺕ‬
‫ﺇﻫﺪﺍﺀ‪II................................................................................................................‬‬

‫‪III.......................................................................................................‬‬ ‫ﺷﻜﺮ ﻭ ﺗﻘﺪﻳﺮ‬

‫‪IV.............................................................................................................‬‬ ‫ﻣﻠﺨﺺ‬
‫‪VI.....................................................................................................‬‬ ‫ﻓﻬﺮﺱ ﺍﳉﺪﺍﻭﻝ‬
‫ﺍﻷﺷﻜﺎﻝ‪VIII.....................................................................................................‬‬ ‫ﻓﻬﺮﺱ‬
‫ﺍﶈﺘﻮﻳﺎﺕ‪IX......................................................................................................‬‬ ‫ﻓﻬﺮﺱ‬
‫ﻣﻘﺪﻣﺔ ﻋﺎﻣﺔ‪............................................................................................................‬ﺃ‬
‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﲤﻬﻴﺪ ‪1.................................................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪1........................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﻔﻬﻮﻡ ﻭﻭﻇﺎﺋﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪1.........................................................................‬‬
‫‪ -1‬ﺗﻌﺮﻳﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪1.........................................................................................‬‬
‫‪ -2‬ﻭﻇﺎﺋﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪3........................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪13 ........................................................................‬‬
‫‪ -1‬ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪13 ......................................................................‬‬
‫‪ -2‬ﻣﻈﺎﻫﺮ ﻓﺸﻞ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪13 ..................................................................‬‬
‫‪ -3‬ﻣﻌﻮﻗﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪14 .....................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ‪15 .....................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﻌﺎﺻﺮﺓ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪17 ..................................................................‬‬
‫‪-1‬ﲢﺪﻳﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ‪17 ...............................................................‬‬
‫‪-2‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﱯ ‪19 ............................................................‬‬
‫‪ -3‬ﺍﻟﺪﻋﻮﺓ ﺇﱃ ﺇﻧﺸﺎﺀ ﺿﺮﻳﺒﺔ ﻋﺎﳌﻴﺔ ‪22 ..................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪23 .........................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﺭﻛﺎﻧﻪ ‪23 ..........................................................................‬‬
‫‪ -1‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪23 .........................................................................................‬‬

‫‪IX‬‬
‫‪IX‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫‪ -2‬ﻣﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﺭﻛﺎﻧﻪ ‪24 ...............................................................................‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪29 .....................................................................................‬‬
‫‪ -1‬ﻣﺪﺍﺧﻞ ﻗﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪29 .............................................................................‬‬
‫‪ -2‬ﻣﻘﻮﻣﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ ‪31 .................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪33 ........................................................................‬‬
‫‪ -1‬ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪33 .......................................................‬‬
‫‪ -2‬ﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪38 .......................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ‪41 .........................................................................‬‬
‫‪-1‬ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ‪42 .........................................................................‬‬
‫‪ -2‬ﺧﺼﺎﺋﺺ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ‪45 ....................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪48 ......................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪49 ................................................................................‬‬
‫‪ - 1‬ﻧﺸﺄﺓ ﻭﺗﻄﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪49 .........................................................................‬‬
‫‪ -2‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪51 .......................................................................................‬‬
‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ‪54 .......................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﳌﻌﺎﺭﺿﺔ ﻭﺍﻟﺘﺄﻳﻴﺪ ‪56 ...................................................................‬‬
‫‪ -1‬ﺁﺭﺍﺀ ﺍﳌﻌﺎﺭﺿﲔ ‪56 ...............................................................................................‬‬
‫‪ -2‬ﺁﺭﺍﺀ ﺍﳌﺆﻳﺪﻳﻦ ‪59 .................................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪63 ...............................................................................‬‬
‫‪ -1‬ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺎﺻﺔ ﺑﺎﳌﻌﺪﻝ ‪64 ...........................................................................‬‬
‫‪ -2‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪65 ...........................................................................................‬‬
‫‪ -3‬ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪66 ..........................................................................................‬‬
‫‪ -4‬ﺗﺄﺟﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ)ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ( ‪68 ...............................................................................‬‬
‫‪ -5‬ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ‪69 ..............................................................................................‬‬
‫ﺧﻼﺻﺔ ‪69 ..............................................................................................................‬‬

‫‪XX‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭ ﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﲤﻬﻴﺪ ‪72 ................................................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺻﻌﻮﺑﺎﺕ ﻭﻣﺸﺎﻛﻞ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪72 .........................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺃﻧﻮﺍﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪72 ................................................................‬‬
‫‪ -1‬ﺗﻜﻠﻔﺔ ﻧﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ ‪72 .........................................................................................‬‬
‫‪ -2‬ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻻﻣﺘﺜﺎﻝ ‪74 ......................................................................................‬‬
‫‪ -3‬ﺗﻜﺎﻟﻴﻒ ﺍﻟﻔﺴﺎﺩ ﻭﺍﻧﻌﺪﺍﻡ ﺍﻟﺸﻔﺎﻓﻴﺔ‪74 ................................................................................‬‬
‫‪ -4‬ﺗﻜﺎﻟﻴﻒ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﺧﺮﻯ ‪75 .......................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﻣﺘﻄﻠﺒﺎﺕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪76 ..........................................................................‬‬
‫‪ -1‬ﻣﻘﺎﺭﺑﺎﺕ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪76 .................................................. .‬‬
‫‪ -2‬ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪80 ......................................................................................‬‬
‫‪ -3‬ﺗﻨﻈﻴﻢ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ ‪81 .................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻃﺮﻕ ﻭﺃﺳﺎﻟﻴﺐ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪85 .............................................................‬‬
‫‪ -1‬ﻃﺮﻕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ‪85 ...................................................................................‬‬
‫‪ -2‬ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺘﻘﻨﻴﺔ ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪90 .................................................................‬‬
‫‪ -3‬ﺻﻌﻮﺑﺎﺕ ﺗﻔﺴﲑ ﻧﺘﺎﺋﺞ ﺍﻟﺘﻘﺪﻳﺮ ‪95 ..................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺻﻌﻮﺑﺎﺕ ﻭﻣﺸﺎﻛﻞ ﺗﺼﻤﻴﻢ‪ ،‬ﺇﻗﺮﺍﺭ ﻭﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪97 .................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﻣﺮﺍﺣﻞ ﺗﺼﻤﻴﻢ ﻭﻣﱪﺭﺍﺕ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪98 ...........................................................‬‬
‫‪ -1‬ﻣﺮﺍﺣﻞ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪99 ...............................................................................‬‬
‫‪ -2‬ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﻛﻤﱪﺭ ﻹﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪99 ..................................................................‬‬
‫‪ -3‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻛﺄﺩﺍﺓ ﺗﱪﻳﺮ ﻹﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪102 ..........................................................‬‬
‫‪ -4‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺪﻭﺍﻓﻊ ﺳﻴﺎﺳﻴﺔ ‪105 ....................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺻﻌﻮﺑﺎﺕ ﲢﺪﻳﺪ ﺃﻫﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪106 ...............................................................‬‬
‫‪ -1‬ﺃﳘﻴﺔ ﺍﻻﺳﺘﻬﺪﺍﻑ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪106 .................................................................‬‬
‫‪ -2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﻻﺳﺘﻬﺪﺍﻑ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪108 ....................................................‬‬
‫‪ -3‬ﻣﻄﺎﺑﻘﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺍﳌﺴﺘﻬﺪﻑ ‪112 ...................................................................‬‬

‫‪XI‬‬
‫‪XI‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺑﻌﺾ ﺍﳌﺸﺎﻛﻞ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪115 .............................................‬‬
‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ‪115 ...........................................................................‬‬
‫‪ -2‬ﻣﺪﻯ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪116 .........................................................................‬‬
‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻮﻫﻢ ﺍﳌﺎﱄ ‪116 ...............................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻣﻘﺎﺭﺑﺎﺕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪117 ......................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻻﻣﺮﻳﻜﻴﺔ ‪118 ...................................................‬‬
‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪118 ..........................................‬‬
‫‪ -2‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ‪119 ..........................................................‬‬
‫‪ -3‬ﺗﻄﻮﺭ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ‪122 ....................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻻﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺘﻘﻴﻴﻢ ﺍﻧﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻳﺮﻟﻨﺪﺍ ‪124 ............................................................‬‬
‫‪ -1‬ﺳﻴﺎﻕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪125 ........................................................................‬‬
‫‪ -2‬ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪125 ..........................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻨﺪﺍ‪126 .......................................................................‬‬
‫‪ -1‬ﳏﺘﻮﻯ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪127 ...............................................................................‬‬
‫‪-2‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ‪128 .......................................................................................‬‬
‫‪ -3‬ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ‪129 ..............................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻨﻴﺔ ‪130 ....................................................‬‬
‫‪ -1‬ﺍﻹﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻘﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪130 ...........................................‬‬
‫‪ -2‬ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪132 ..........................................................‬‬
‫‪ -3‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻻﺗﻴﻨﻴﺔ ‪133 ..........................................................‬‬
‫‪ - 4‬ﺗﺮﻛﻴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻛﺜﺮ ﺗﻜﻠﻔﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪134 ...........................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﳋﺎﻣﺲ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ‪135 .........................................................‬‬
‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻮﻧﺲ ‪136 ...................................................................................‬‬
‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ ‪137 ..................................................................................‬‬
‫‪-3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ‪140 ...................................................................................‬‬
‫ﺧﻼﺻﺔ ‪144 .............................................................................................................‬‬

‫‪XII‬‬
‫‪XII‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﲤﻬﻴﺪ ‪146 ...............................................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﳐﺎﻟﻔﺔ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪146 .................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪146 ................................................................‬‬
‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ‪147 ......................................................................‬‬
‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﺍﻟﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪150 .......................................................................‬‬
‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺴﺎﻃﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪151 ......................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺎﺩﺉ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪153 .......................................................................‬‬
‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺍﻟﺴﻨﻮﻳﺔ ‪154 ..............................................................................‬‬
‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﻭﺣﺪﺓ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪154 ........................................................................‬‬
‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺍﻟﺸﻤﻮﻟﻴﺔ ‪155 .............................................................................‬‬
‫‪ -4‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‪155 .........................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ‪158 ........................................‬‬
‫‪ -1‬ﺃﳘﻴﺔ ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ‪158 .......................................................‬‬
‫‪ -2‬ﻣﺘﻄﻠﺒﺎﺕ ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ‪162 ......................................‬‬
‫‪ -3‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ‪163 ...............................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﻮﻛﻤﺘﻬﺎ ‪166 ....................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺍﻟﺸﻔﺎﻓﻴﺔ ﻟﻀﻤﺎﻥ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪166 ................................................................‬‬
‫‪ -1‬ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ‪166 .............................................................‬‬
‫‪ -2‬ﺃﺑﻌﺎﺩ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪168 ................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺎﺩﺉ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ ‪172 ............................................................‬‬
‫‪ -1‬ﻭﺿﻮﺡ ﺍﻷﺩﻭﺍﺭ ﻭﺍﳌﺴﺆﻭﻟﻴﺎﺕ ‪173 .................................................................................‬‬
‫‪ -2‬ﻋﻼﻧﻴﺔ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪173 ......................................................................................‬‬
‫‪ -3‬ﺇﺗﺎﺣﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻼﻃﻼﻉ ﺍﻟﻌﺎﻡ ‪174 ...............................................................................‬‬
‫‪ -4‬ﺿﻤﺎﻧﺎﺕ ﺍﳌﻮﺿﻮﻋﻴﺔ‪174 ........................................................................................ .‬‬

‫‪XIII‬‬
‫‪XII‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪175 .............................................................................‬‬

‫‪ -1‬ﺣﻮﻛﻤﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ‪175 ......................................................................................‬‬
‫‪ -2‬ﺩﻭﺭ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﰲ ﺇﺭﺳﺎﺀ ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪176 ......................................................‬‬
‫‪ -3‬ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﳊﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪178 ...................................‬‬
‫‪ -4‬ﻣﻌﺎﻳﲑ ﺗﻘﻴﻴﻢ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﻠﺒﻨﻚ ﺍﻟﺪﻭﱄ ‪181 ........................................................‬‬
‫‪ -5‬ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﻣﻘﺎﺭﺑﺎﺕ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻟﺸﻔﺎﻓﻴﺔ ﻭﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪183 .......................................‬‬
‫ﺧﻼﺻﺔ ‪184 .............................................................................................................‬‬
‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺍﻟﻮﺍﻗﻊ ﻭ ﺍﳌﺄﻣﻮﻝ‬
‫ﲤﻬﻴﺪ ‪186 ..............................................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻹﺣﺼﺎﺀ ﻭﺍﻟﻘﻴﺎﺱ‪186 ..........................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ ‪186 .....................................................‬‬
‫‪ -1‬ﺍﳉﻬﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﻜﻠﻔﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ‪187 ...................................................‬‬
‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﺒﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ ‪188 ...................................................................‬‬
‫‪ -3‬ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻋﱪ ﺍﻷﻧﻈﻤﺔ ﺍﳋﺎﺻﺔ ‪195 ............................................................‬‬
‫‪-4‬ﺍﳌﺰﺍﻳﺎ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻨﺸﺄﺓ ﲟﻮﺟﺐ ﺍﳌﻌﺎﻫﺪﺍﺕ ﻭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ‪201 ...........................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻜﻠﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪202 ...................................................................‬‬
‫‪ -1‬ﺗﻄﻮﺭ ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪202 .................................................................................‬‬
‫‪ -2‬ﺗﻄﻮﺭ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪206 .........................................................................‬‬
‫‪ -3‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ‪209 .................................................................................‬‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﻭﺍﻟﺘﻘﻴﻴﻢ ‪210 .......................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ‪210 .......................................................................‬‬
‫‪ -1‬ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﻔﻌﻠﻴﺔ ﳌﺴﺘﻮﻯ ﺍﻻﺳﺘﺜﻤﺎﺭ ‪210 ..............................................................................‬‬
‫‪ -2‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﻋﻠﻰ ﺁﺩﺍﺀ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ‪214 .......................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﺟﺘﻤﺎﻋﻲ ‪215 .......................................................................‬‬
‫‪ -1‬ﺍﻹﻧﻌﻜﺎﺳﺎﺕ ﻋﻠﻰ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪215 ............................................................................‬‬
‫‪ -2‬ﲢﺴﲔ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻴﺸﺔ ‪218 .......................................................................................‬‬

‫‪XIV‬‬
‫‪XIV‬‬
 ‫ﺍﻟﻔﻬﺎﺭﺱ‬

‫‪ -3‬ﺍﻟﺘﺸﻐﻴﻞ ‪220 ....................................................................................................‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﳓﻮ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ‪221 ..........................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ ‪ :‬ﺿﺮﻭﺭﺓ ﺑﻨﺎﺀ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻣﻼﺋﻢ ‪222 ........................................................................‬‬
‫‪ -1‬ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ‪222 ...............................................................................‬‬
‫‪ -2‬ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪224 ............................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻋﺘﻤﺎﺩ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻤﻴﻴﺰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺼﻨﻴﻔﻬﺎ ‪227 .........................................................‬‬
‫‪ -1‬ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻭﺍﺿﺤﺔ ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪227 ......................................‬‬
‫‪ -2‬ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪232 ....................................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻛﺘﺴﺎﺏ ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﺘﺤﻜﻢ ﻓﻴﻬﺎ ‪234 .........................................................‬‬
‫‪ -1‬ﺗﻄﻮﻳﺮ ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ‪235 ........................................................................................‬‬
‫‪ -2‬ﺗﺴﻬﻴﻞ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳋﺎﺭﺟﻴﺔ ‪236 .......................................................................‬‬
‫‪ -3‬ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ‪237 ...............................................................................‬‬
‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ ‪237 ..................................................‬‬
‫‪ -1‬ﻣﺮﺣﻠﺔ ﺍﻟﺘﺤﻀﲑ ‪238 .............................................................................................‬‬
‫‪ -2‬ﻣﺮﺣﻠﺔ ﺍﻻﻋﺘﻤﺎﺩ ‪241 .............................................................................................‬‬
‫‪ -3‬ﻣﺮﺣﻠﺔ ﺗﺴﻠﻴﻢ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻗﺎﻧﻮﻥ ﺿﺒﻂ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪241 .................................................................‬‬
‫‪ -4‬ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻟﻨﻈﺎﻡ ‪242 ......................................................... SKD- CKD‬‬
‫ﺧﻼﺻﺔ ‪244 ............................................................................................................‬‬
‫ﺍﳋﺎﲤﺔ ‪246 .............................................................................................................‬‬
‫ﺍﳌﻼﺣﻖ ‪253 ............................................................................................................‬‬
‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ ‪257 .......................................................................................................‬‬

‫‪XV‬‬
‫‪XV‬‬
‫ﻣﻘﺪﻣــﺔ‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﻣﻘﺪﻣــﺔ‬

‫ﻳﺸﻬﺪ ﺍﻟﻌﺎﱂ ﻣﻮﺟﺔ ﻣﻦ ﺍﻟﺘﻐﲑﺍﺕ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﲤﺨﺾ ﻋﻨﻬﺎ ﻣﻨﺎﺥ ﻳﺘﻼﺣﻖ ﻓﻴﻪ ﺍﻟﻨﻤﻮ ﻭﺗـﺰﺩﺍﺩ ﻓﻴـﻪ‬
‫ﺍﳌﺘﻐﲑﺍﺕ‪ ،‬ﻭﺗﺘﻄﻮﺭ ﻓﻴﻪ ﺍﳌﻔﺎﻫﻴﻢ ﻭﺍﳌﺼﻄﻠﺤﺎﺕ‪ .‬ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﻔﺮﺽ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺎﺕ ﻭﺍ‪‬ﺘﻤﻌـﺎﺕ ﺇﺩﺭﺍﻙ ﻣﺘﻄﻠﺒـﺎﺕ‬
‫ﺍﻟﺘﻄﻮﺭ ﳌﻮﺍﻛﺒﺔ ﺍﻟﺒﻴﺌﺔ ﺍﻟﻌﺎﳌﻴﺔ ﻭﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ ﰲ ﺇﻃﺎﺭ ﻣﺘﻜﺎﻣﻞ‪ ،‬ﻣﺮﺳﻮﻡ ﺑﺪﻗﺔ‪ ،‬ﻣﺘﺠﺎﻧﺲ ﻭﻣﺘﻨﺎﺳﻖ ﰲ ﺇﺩﺍﺭﺓ ﻣﻮﺍﺭﺩ ﺍﻟﺒﻠﺪ‬
‫ﻭﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﺑﺸﻜﻞ ﺷﻔﺎﻑ ﻭﻓﻌﺎﻝ ﻳﻌﻮﺩ ﺑﺎﻟﻨﻔﻊ ﺍﻟﻌﺎﻡ ﻋﻠﻰ ﺍ‪‬ﺘﻤﻊ ﲟﺨﺘﻠﻒ ﻗﻄﺎﻋﺎﺗﻪ ﻭﻓﺌﺎﺗﻪ‪.‬‬

‫ﰲ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﺗ‪‬ﺒﺬﻝ ﺟﻬﻮﺩ ﺣﺜﻴﺜﺔ ﻟﻠﺒﺤﺚ ﻋﻦ ﺁﻟﻴﺎﺕ ﻭﺃﺩﻭﺍﺕ ﻋﻠﻤﻴﺔ ﺣﺪﻳﺜﺔ‪ ،‬ﻛﺒﺪﻳﻞ ﻹﺩﺍﺭﺓ ﺍﳌـﻮﺍﺭﺩ ﺑﺪﻗـﺔ‬
‫ﻭﻋﻨﺎﻳﺔ ﲤﻨﺢ ﺍﻻﻣﺘﻴﺎﺯ ﻟﻮﺟﻬﺔ ﺍﻟﻨﻈﺮ ﺍﻟﻘﺎﺋﻤﺔ ﺃﺳﺎﺳﺎ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﻫـﺬﺍ ﺑﺘـﺪﺧﻞ ﺍﻟﺪﻭﻟـﺔ ﰲ ﺍﻟﻨﺸـﺎﻁ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﳌﻌﺎﳉﺔ ﺍﻷﻭﺿﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ ﻟﻘﺼﻮﺭ ﻧﻈﺎﻡ ﺍﻟﺴﻮﻕ ﻭﻋﺪﻡ ﺍﺳﺘﻘﺮﺍﺭ ﺍﻷﺳﻌﺎﺭ‪ ،‬ﻭﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪،‬‬
‫ﻭﺫﻟﻚ ﻟﻠﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺗﻮﺍﺯﻥ ﺍﻻﻗﺘﺼﺎﺩ‪ ،‬ﻭﺍﻟﺬﻱ ﻳﺘﻀﻤﻦ ﺍﻟﺘﻮﺍﺯﻥ ﺍﻟﺪﺍﺧﻠﻲ‪ ،‬ﻭﻳﻌﲏ ﺗﻮﺍﺯﻥ ﻛﻞ ﻣـﻦ ﺳـﻮﻕ ﺍﻟﺴـﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﻭﺍﻟﺴﻮﻕ ﺍﻟﻨﻘﺪﻳﺔ‪ ،‬ﻭﺍﻟﺘﻮﺍﺯﻥ ﺍﳋﺎﺭﺟﻲ ﻭﻳﻘﺼﺪ ﺑﻪ ﺗﻮﺍﺯﻥ ﻣﻴﺰﺍﻥ ﺍﳌﺪﻓﻮﻋﺎﺕ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻮﻓﲑ ﺍﳌﻨﺎﺥ ﺍﳌﻼﺋﻢ‬
‫ﻟﻺﻧﻌﺎﺵ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻭﻫﺬﺍ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺃﺩﺍﻭﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﻣﺮﺗﻜﺰﺍﺕ ﺍﻟﻌﻤﻞ ﺍﻷﺳﺎﺳﻴﺔ ﰲ ﻳﺪ ﺍﻟﺴﻠﻄﺎﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻣﻦ ﺃﺟﻞ ﺑﻠﻮﻍ ﺃﻫﺪﺍﻓﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻓﺎﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺗﻌﱪ ﻋﻦ ﺍﻟﻨﺸﺎﻁ ﺍﳌﺎﱄ ﻟﻠﺪﻭﻟﺔ ﺍﳌﺘﻤﺜﻞ ﰲ‬
‫ﻛﻴﻔﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ )ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ( ﻟﻠﺘﺪﺧﻞ ﰲ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼـﺎﺩﻱ‪ ،‬ﻭﲢﺪﻳـﺪ‬
‫ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺍﻟﺴﻠﻮﻙ ﺍﳌﺎﱄ ﻟﻠﺪﻭﻟﺔ‪.‬‬

‫ﻣﻨﺬ ﺑﺪﺍﻳﺔ ﺳﺘﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﻇﻬﺮ ﺗﻴﺎﺭ ﻓﻜﺮﻱ ﻳﻬﺘﻢ ﺑﺎﳉﺒﺎﻳﺔ ﻭﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻌﺮﻑ "ﺑﺎﻻﻗﺘﺼﺎﺩ‬
‫ﺍﳉﺒﺎﺋﻲ"‪ ،‬ﳌﺴﺎﻳﺮﺓ ﻇﺎﻫﺮﺓ ﺗﻨﺎﻣﻲ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﻤﻮﻣﻲ ﺍﻟﱵ ﻋﺮﻓﺘﻬﺎ ﺟﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﻧﺘﻴﺠﺔ ﺍﻟﻨﻤﻮ ﺍﻟﻜﺒﲑ ﰲ ﺣﺠﻢ ﺍﳌﺸﺎﺭﻳﻊ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻓﺘﺰﺍﻳﺪ ﺍﻋﺘﻤﺎﺩ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴـﺔ‪ ،‬ﻷﳘﻴـﺔ‬
‫ﺍﻟﺪﻭﺭ ﺍﻟﺘﻤﻮﻳﻠﻲ ﻟﻠﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﻷﳘﻴﺘﻬﺎ ﻛﺄﺩﺍﺓ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪ .‬ﻭﺑﺰﻳﺎﺩﺓ ﺗﺪﺧﻞ‬
‫ﺍﻟﺪﻭﻟﺔ ﰲ ﺍﳊﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻧﺘﻘﻞ ﺩﻭﺭﻫﺎ ﻣﻦ ﺍﻟﺪﻭﻟﺔ ﺍﳊﺎﺭﺳﺔ ﺇﱃ ﺍﻟﺪﻭﻟﺔ ﺍﳌﻮﺟﻬﺔ‪ ،‬ﰒ ﺍﻟﺪﻭﻟﺔ ﺍﳌﺘﺪﺧﻠﺔ ﻓﺪﻭﻟـﺔ ﺍﻟﺮﻓـﺎﻩ‬
‫ﻓﺄﺻﺒﺤﺖ ﺍﻟﻀﺮﻳﺒﺔ ﺃﺩﺍﺓ ﻫﺎﻣﺔ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺍﳌﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺗﻮﺟﻴﻪ ﳐﺘﻠﻒ ﺍﻷﻧﺸﻄﺔ ﳓـﻮ ﲢﻘﻴـﻖ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺠﺘﻤﻊ‪.‬‬

‫ﻳﺘﻢ‪ ‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺃﺩﻭﺍ‪‬ﺎ ﺍﳌﺘﻤﺜﻠـﺔ ﰲ‬
‫ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺗﻮﺟﻴﻪ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺘﺄﺛﲑ ﻋﻠﻴـﻪ‪ ،‬ﺩﻭﻥ ﺍﻹﺧـﻼﻝ ﺑﺎﻹﻃـﺎﺭ‬
‫ﺍﻟﻜﻼﺳﻴﻜﻲ ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺣﻴﺚ ﻛﻮ‪‬ﺎ ﻣﻮﺭﺩﺍ ﻟﺘﻐﻄﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ .‬ﻭﻫﺬﻩ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻫﻲ ﻣﺎ ﻳﻌﺮﻑ ﰲ ﺃﺩﺑﻴﺎﺕ‬

‫ب‬
‫أ‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍﳉﺒﺎﻳﺔ "ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ"‪ .‬ﺇﻥ ﻇﻬﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻫﻮ ﻧﺘﻴﺠﺔ ﺍﻻﻋﺘﺮﺍﻑ ﺑﺈﻣﻜﺎﻧﻴﺔ ﺍﺳـﺘﺨﺪﺍﻡ ﺍﻟﻨﻈـﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ‪ -‬ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ -‬ﻣﻦ ﺃﺟﻞ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﳑﺎﺛﻠﺔ ﻟﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ )ﺍﻹﻧﻔﺎﻕ‬
‫ﺍﻟﻌﻤﻮﻣﻲ(‪ .‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺸﻜﻞ ﻭﺍﺣﺪﺓ ﻣﻦ ﺍﻷﺩﻭﺍﺕ ﺍﳌﺘﺎﺣﺔ ﻟﺘﻨﻔﻴﺬ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ‪ ،‬ﻭﻳﻬـﺪﻑ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﺇﱃ ﺗﺸﺠﻴﻊ ﻗﻄﺎﻋﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﺃﻭ ﺃﻧﺸﻄﺔ ﳏﺪﺩﺓ‪ ،‬ﺃﻭ ﻣﻨﺎﻃﻖ ﻣﺎ‪ ،‬ﺃﻭ ﻓﺌﺔ ﻣﻦ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‪.‬‬

‫ﻳﻘﺘﻀﻲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﺘﻀﺤﻴﺔ ﲜﺰﺀ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫ﺍﻟﱵ ﻛﺎﻥ ﺑﺎﻹﻣﻜﺎﻥ ﲢﻘﻴﻘﻬﺎ ﺑﺘﺤﺼﻴﻞ ﺗﻠﻚ ﺍﻹﻳﺮﺍﺩﺍﺕ ﰒ ﺇﻧﻔﺎﻗﻬﺎ‪ .‬ﻭﻣﻦ ﰒ ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﺸﺎﻁ‬
‫ﺍﳌﺎﱄ ﻟﻠﺪﻭﻟﺔ ﺍﻟﺬﻱ ﻳﻬﺪﻑ ﺇﱃ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﺑﻜﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ‪ .‬ﻟﺬﻟﻚ ﻓﻤﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺇﺧﻀﺎﻋﻬﺎ ﻟﺴﻴﺎﺳﺔ ﳏﺪﺩﺓ‬
‫ﻻﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﺎﺣﺔ ﺑﻔﻌﺎﻟﻴﺔ‪ ،‬ﻣﻦ ﺃﺟﻞ ﳎﺎ‪‬ﺔ ﺃﻱ ﺍﳓﺮﺍﻓﺎﺕ ﺃﻭ ﻣﺸﺎﻛﻞ ﰲ ﺳﲑ ﺍﻻﻗﺘﺼﺎﺩ‪ ،‬ﻭﺍﻟﺘﻤﻜﻦ ﻣـﻦ‬
‫ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﳌﺴﻄﺮﺓ ﻭﺇﺧﻀﺎﻋﻬﺎ ﻟﻠﺮﻗﺎﺑﺔ ﻭﺍﳌﺮﺍﺟﻌﺔ‪.‬‬

‫ﻳﺘﻄﻠﺐ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﻘﻴﻴﻢ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳍﺎ‬
‫ﻭﻣﻌﺮﻓﺔ ﻣﺪﻯ ﻛﻔﺎﺀ‪‬ﺎ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﲢﺪﻳﺪ ﻣﻌﻮﻗﺎ‪‬ﺎ‪ .‬ﳍﺬﺍ ﺍﻟﻐﺮﺽ‪ ،‬ﻭﰲ ﻇﻞ ﺯﻳﺎﺩﺓ ﺍﻻﻫﺘﻤﺎﻡ‬
‫ﺑﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻛﻮ‪‬ﺎ ﻋﺎﻣﻼ ﻟﺘﺤﻘﻴﻖ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ‪ ،‬ﻃﻮﺭ ﺍﻟﻔﻜﺮ ﺍﳌﺎﱄ ﻋﺪﺓ ﻃﺮﺍﺋـﻖ ﻟﺘﻘـﺪﻳﺮ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻢ ﺁﺛﺎﺭﻫﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﺗﻮﺻﻞ ﺇﱃ ﺿﺮﻭﺭﺓ ﻣﻌﺎﻣﻠﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻨﻔﺲ‬
‫ﻣﻌﺎﻣﻠﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻴﻬﺎ‪ .‬ﻭﺃﺻﺒﺤﺖ ﺣﻜﻮﻣﺎﺕ ﺍﻟﺒﻠﺪﺍﻥ‬
‫ﺍﳌﺘﻘﺪﻣﺔ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺈﺣﺪﻯ ﺍﻟﻮﺛﺎﺋﻖ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﺴﻴﺎﺳـﺔ ﺍﻟﻀـﺮﻳﺒﻴﺔ‪،‬‬
‫ﻭﻛﺄﺩﺍﺓ ﻷﻱ ﺑﺮﻧﺎﻣﺞ ﺇﺻﻼﺡ ﺿﺮﻳﱯ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻛﻮ‪‬ﺎ ﻭﺳﻴﻠﺔ ﻟﻠﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳊﻜﻮﻣﻲ‪.‬‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻣﻨﺬ ﺍﻟﺸﺮﻭﻉ ﰲ ﺗﻄﺒﻴﻖ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺴﻨﺔ ‪ ،1991‬ﺃﺻﺒﺢ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﺭﺍ ﺃﻛﱪ‬
‫ﰲ ﺗﻮﺟﻴﻪ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻮﺳﻊ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ‪‬ﺪﻑ ﺍﳌﺴﺎﳘﺔ‬
‫ﰲ ﺧﻠﻖ ﺍﻟﺜﺮﻭﺓ ﻭﺇﻧﻌﺎﺵ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﻭﺗﻮﻓﲑ ﻣﻨﺎﺥ ﺍﺳﺘﺜﻤﺎﺭﻱ ﲢﻔﻴﺰﻱ ﻭﲢﻘﻴﻖ ﺗﻨﻮﻳﻊ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻭﺻﻮﻻ‬
‫ﺇﱃ ﺇﺣﻼﻝ ﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﺩﻳﺔ ﳏﻞ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﰲ ﲤﻮﻳﻞ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﺑﻌﺪ ﺃﻛﺜﺮ ﻣﻦ ﻋﻘﺪﻳﻦ ﻣﻦ ﺗﻄﺒﻴﻖ ﺗﻠﻚ ﺍﻟﺴﻴﺎﺳـﺔ‪،‬‬
‫ﻭﺳﻨﺔ ﺑﻌﺪ ﺳﻨﺔ ﺗﺰﺍﻳﺪ ﻋﺪﺩ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ‪،‬‬
‫ﻭﺗﻌﺪﺩﺕ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﻭﺍﻵﻟﻴﺎﺕ ﺍﻟﱵ ﻣﻦ ﺧﻼﳍﺎ ﲤﻨﺢ ﻭﺗﺪﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻷ‪‬ﺎ ﻻ ﺗﻌﺎﻣﻞ ﻛﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ ﻋﻨﺪ‬
‫ﺇﻋﺪﺍﺩ ﻭﻋﺮﺽ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻻ ﲣﻀﻊ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﺒﻌﺪﻳﺔ‪ ،‬ﻓﺪﺭﺟﺔ ﺷﻔﺎﻓﻴﺘﻬﺎ ﺿﻌﻴﻔﺔ‪ .‬ﻭﻟﻠﻮﻗﻮﻑ ﻋﻠﻰ ﻣـﺪﻯ ﻓﻌﺎﻟﻴـﺔ ﻫـﺬﻩ‬
‫ﺍﻟﺴﻴﺎﺳﺔ‪ ،‬ﻭﺟﻌﻠﻬﺎ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ‪ ،‬ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺗﻘﺪﻳﺮﺍ ﻗﺒﻠﻴﺎ ﻭﺑﻌﺪﻳﺎ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻘﺺ ﰲ‬
‫ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﺬﻱ ﲢﻤﻠﺘﻪ ﺍﳋﺰﻳﻨﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﺳﺒﻴﻞ ﲢﻘﻴﻖ ﻫﺪﻑ ﺗﻠﻚ ﺍﻷﺣﻜﺎﻡ‪.‬‬

‫ت‬
‫ب‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺃﳘﻴﺔ ﺍﳌﻮﺿﻮﻉ‪:‬‬

‫ﺗﺘﺠﻠﻰ ﺃﳘﻴﺔ ﻣﻮﺿﻮﻉ ﲝﺜﻨﺎ ﻫﺬﺍ ﻣﻦ ﺧﻼﻝ ﻋﺪﺓ ﺃﺑﻌﺎﺩ‪ ،‬ﻓﻬﺬﺍ ﺍﳌﻮﺿﻮﻉ ﻳﺜﲑ ﻧﻘﺎﺷﺎﺕ ﺣﺎﺩﺓ ﺑـﲔ ﺍﳌﻌﺎﺭﺿـﲔ‬
‫ﻭﺍﳌﺆﻳﺪﻳﻦ ﰲ ﺇﻃﺎﺭ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻭﻟﻪ ﺇﺭﺗﺒﺎﻁ ﻭﺛﻴﻖ ﺑﺘﻨﺴﻴﻖ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ ،‬ﻛﻤﺎ ﺗﺘﻢ ﻣﻌﺎﳉﺘﻪ ﰲ‬
‫ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﳉﺪﻳﺪﺓ ﺍﳌﻨﺘﻬﺠﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻟﻨﻈﺎﻡ ﺍﳌﻮﺍﺯﻧﺎﺕ ﻭﺍﻟﱵ ﺗﻔﺮﺽ ﻋﻠﻰ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﺘﻜﻴﻒ ﻣﻌﻬﺎ‪ .‬ﺃﻣـﺎ‬
‫ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ ﻓﻘﺪ ﺃﺛﺎﺭﺕ ﻣﺴﺄﻟﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻟﺒﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ)ﺧﺎﺻﺔ ﻗﻄﺎﻉ ﺗﺮﻛﻴﺐ ﺍﻟﺴﻴﺎﺭﺍﺕ(‬
‫ﺩﻭﻥ ﲢﻘﻴﻖ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺮﺟﻮﺓ ﻧﻘﺎﺷﺎ ﺣﻮﻝ ﺟﺪﻭﻯ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻨﻘﺎﺵ ﺍﻟﺪﺍﺋﺮ ﺣﻮﻝ ﻣﺴﺎﻋﻲ ﺍﳊﻜﻮﻣـﺔ‬
‫ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺍﳊﻔﺎﻅ ﻋﻠﻰ ﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪.‬‬

‫ﺃﻫﺪﺍﻑ ﺍﻟﺒﺤﺚ‪:‬‬

‫ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺃﺳﺎﺳﺎ ﺇﱃ ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻗﻴﺎﺱ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ‪ ،‬ﻭﺍﻟﻜﺸﻒ ﻋﻦ‬
‫ﺍﻷﺩﻭﺍﺕ ﺍﳊﺪﻳﺜﺔ ﻟﻌﻘﻠﻨﺔ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻭﺩﻭﺭﻫﺎ ﰲ ﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻷﻭﻋﻴﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻠﱯ ﺑﺘﺤﻮﻳﻞ‬
‫ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ ﺑﻄﺮﻕ ﻏﲑ ﻣﺸﺮﻭﻋﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺇﺑﺮﺍﺯ ﻛﻴﻔﻴﺔ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﰲ ﻛﻴﻔﻴﺔ ﺇﺧﻀﺎﻋﻬﺎ ﻟﻠﺮﻗﺎﺑﺔ ﻭﺍﳌﺴﺎﺋﻠﺔ‪ ،‬ﻭﺗﻜﻴﻴﻔﻬﺎ ﻣﻊ ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﳌﻌﺎﺻﺮﺓ ﰲ ﳎﺎﻝ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﻛﻴﻔﻴﺔ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻟﺘﺸﺮﻳﺪ ﻗﺮﺍﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺃﺳﺒﺎﺏ ﺍﺧﺘﻴﺎﺭ ﺍﳌﻮﺿﻮﻉ‪:‬‬

‫ﻳﺮﺟﻊ ﺍﺧﺘﻴﺎﺭﻧﺎ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﻷﺳﺒﺎﺏ ﻋﺪﺓ‪ ،‬ﳝﻜﻦ ﺗﻠﺨﻴﺼﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬

‫‪ -‬ﻳﻌﺘﱪ ﺍﳌﻮﺿﻮﻉ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﳊﺪﻳﺜﺔ ﻭﺍﳌﻬﺘﻢ ‪‬ﺎ ﻣﻦ ﻗﺒﻞ ﺍﳍﻴﺌﺎﺕ ﻭﺍﳌﻨﻈﻤﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺪﻭﻟﻴـﺔ ﻭﺍﻹﻗﻠﻴﻤﻴـﺔ‬
‫ﻭﻭﺭﺷﺎﺕ ﻋﻤﻞ ﳌﺨﺘﻠﻒ ﻭﺯﺍﺭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﳐﺘﻠﻒ ﺍﻟﺪﻭﻝ ﻭﺍﻟﺘﻜﺘﻼﺕ‪.‬‬
‫‪ -‬ﻗﻠﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻷﻛﺎﺩﳝﻴﺔ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﺍﳌﻮﺿﻮﻉ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ ‪.‬‬
‫‪ -‬ﺃﳘﻴﺔ ﺍﳌﻮﺿﻮﻉ ﻭﻣﺎ ﲤﺜﻠﻪ ﺍﳉﺒﺎﻳﺔ ﻛﺄﺩﺍﺓ ﻣﻦ ﺃﺩﻭﺍﺕ ﺗﻮﺟﻴﻪ ﻣﺴﺎﺭ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬

‫ﺩﺭﺍﺳﺎﺕ ﺳﺎﺑﻘﺔ‪:‬‬

‫ﰲ ﺳﺒﻴﻞ ﺳﻌﻴﻨﺎ ﻟﻠﻮﻗﻮﻑ ﻋﻠﻰ ﺍﻷﲝﺎﺙ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﺍﳌﻮﺿﻮﻉ ﲤﻜﻨﺎ ﻣﻦ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻨـﻬﺎ ﳝﻜـﻦ‬
‫ﺗﺼﻨﻴﻔﻬﺎ ﺿﻤﻦ ﳎﻤﻮﻋﺘﲔ‪:‬‬

‫ت‬
‫ث‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍ‪‬ﻤﻮﻋﺔ ﺍﻷﻭﱃ‪ :‬ﻭﻫﻲ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﻣﻮﺿﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﺃﻱ ﺃﻥ ﻣﻮﺿﻮﻉ ﺍﻟﺒﺤـﺚ‬
‫ﺍﻟﺮﺋﻴﺴﻲ ﻫﻮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻋﺪﺩﻫﺎ ﳏﺪﻭﺩ‪ .‬ﻭﻣﻦ ﺃﺑﺮﺯ ﺃﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺎﺕ‪:‬‬

‫‪ -1‬ﺩﺭﺍﺳﺔ )‪LUC goudbout (2004‬‬

‫‪LUC GOUDBOUT , L’intervention gouvernementale par la politique fiscale ,‬‬

‫‪le rôle des dépenses fiscales , étude comparée : CANADA, ETATS-UNIS, FRANCE,‬‬
‫‪These pour le doctorat en droit université de droit, d’économie et des sciences‬‬
‫‪d’aix-marseille, 2004.‬‬

‫ﺗﻨﺎﻭﻟﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺗﻄﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻧﺘﻴﺠﺔ ﺗﻄﻮﺭ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀـﺮﻳﺒﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﻳـﺔ ﻭﺗﻄـﻮﺭ‬
‫ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﻭﺭﺑﻂ ﺫﻟﻚ ﲟﱪﺭﺍﺕ ﺗﺪﺧﻞ ﺍﻟﺪﻭﻟﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﺗﻨﺎﻭﻟﺖ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﻳﺜﲑﻫﺎ ﺇﺭﺳﺎﺀ‬
‫ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﳐﺘﻠﻒ ﺍﻻﻧﺘﻘﺎﺩﺍﺕ ﺍﳌﻮﺟﻬﺔ ﻟﻪ‪ ،‬ﻭﳐﺘﻠﻒ ﺍﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺩﻭﻥ ﲢﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﰲ ﺍﻟﺪﻭﻝ ﳏﻞ ﺍﻟﺪﺭﺍﺳﺔ‪ .‬ﻛﻤﺎ ﺗﻨﺎﻭﻝ ﺍﻟﺒﺤﺚ ﺍﻷﻧﻈﻤﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻟﺘﺴﻴﲑ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﻴﻔﻴﺔ ﺗﻌﺎﻣﻞ ﺣﻜﻮﻣﺎﺕ ﺍﻟﺪﻭﻝ ﳏﻞ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺇﺑﺮﺍﺯ ﻛﻴﻔﻴﺔ ﻋﺮﺿﻬﺎ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﻴﻔﻴﺔ ﲢﺪﻳﺪ ﺍﳊﺴﺎﺑﺎﺕ ﺍﳋﺎﺻﺔ ‪‬ﺎ ﻭﺗﻘﻴﻴﻤﻬﺎ ﻛﻤﻴﺎ‪ ،‬ﻭﺑﻴﺎﻥ ﻛﻴﻔﻴﺔ ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﳐﺘﻠـﻒ‬
‫ﺍﻷﻧﺸﻄﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳊﻜﻮﻣﻴﺔ ﻭﻋﺮﺿﻬﺎ ﺿﻤﻦ ﻣﺴﺎﺭ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪.‬‬

‫ﺣﻴﺚ ﻗﺎﻡ ﺍﻟﺒﺎﺣﺚ ﺑﻌﺮﺽ ﻛﻞ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﺍﻟﱵ ﺗﻀﻤﻨﺘﻬﺎ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﳏﻞ ﺍﻟﺪﺭﺍﺳﺔ‬
‫ﻭﻓﻘﺎ ﳌﺨﺘﻠﻒ ﺍﻟﺘﺼﻨﻴﻔﺎﺕ‪ ،‬ﻭﻗﺎﻡ ﲟﻘﺎﺭﻧﺔ ﺑﲔ ﻣﻘﺎﺭﺑﺎﺕ ﺍﻟﺪﻭﻝ ﳏﻞ ﺍﻟﺪﺭﺍﺳﺔ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻈـﺎﻡ ﺍﻟﻀـﺮﻳﱯ ﺍﳌﺮﺟﻌـﻲ‬
‫ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺧﻠﺺ ﰲ ﺩﺭﺍﺳﺘﻪ ﺇﱃ ﻭﺟﻮﺩ ﺗﺒﺎﻳﻦ ﻛﺒﲑ ﺑﲔ ﺍﻟﺪﻭﻝ ﺍﳌﻌﻨﻴﺔ ﰲ ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺃﻫﺪﺍﻓﻬﺎ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﰲ ﻃﺮﻕ ﻗﻴﺎﺳﻬﺎ‪ .‬ﻭﺗﻮﺻﻞ ﺍﻟﺒﺎﺣﺚ ﺇﱃ ﻧﺘﻴﺠﺔ ﺃﺳﺎﺳﻴﺔ ﻣﻔﺎﺩﻫﺎ ﺃﻥ ﺍﻋﺘﻤﺎﺩ ﻧﻈﺎﻡ ﺟﺒﺎﺋﻲ ﺛﺎﺑﺖ‬
‫ﻭﻣﺴﺘﻘﺮ ﺃﻓﻀﻞ ﻣﻦ ﺍﻋﺘﻤﺎﺩ ﻧﻈﺎﻡ ﺟﺒﺎﺋﻲ ﺫﻭ ﺇﺟﺮﺍﺀﺍﺕ ﺗﻔﻀﻴﻠﻴﺔ‪.‬‬

‫‪ -2‬ﺩﺭﺍﺳﺔ ﺑﻠﻬﺎﺩﻱ ﳏﻤﺪ‪:‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻊ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﺬﻛﺮﺓ ﻣﺎﺟﺴﺘﲑ ﻣﻘﺪﻣﺔ ﻟﻜﻠﻴﺔ ﺍﻟﻌﻠـﻮﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ ﲜﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ ‪ .2007/2006‬ﺗﻨﺎﻭﻝ ﺍﻟﺒﺤﺚ ﺇﺷﻜﺎﻟﻴﺔ ﺇﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻛـﺄﺩﺍﺓ‬
‫ﻟﻠﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ ﺑﺎﳌﺒﺎﺩﺉ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻣﻮﻗﻌﻬﺎ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ‪ .‬ﺑﺎﺳـﺘﺨﺪﺍﻡ ﺍﳌﻨـﻬﺞ‬
‫ﺍﻟﻮﺻﻔﻲ ﺗﻨﺎﻭﻟﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳉﻮﺍﻧﺐ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻛﺄﺩﺍﺓ ﺗﺪﺧﻞ ﺑﻴﺪ ﺍﻟﺪﻭﻟﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻫـﺪﺍﻑ ﺍﻗﺘﺼـﺎﺩﻳﺔ‬
‫ﻭﺍﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻛﻤﺎ ﻗﺪﻣﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻭﳌﻔﻬـﻮﻡ ﺍﻟﻨﻈـﺎﻡ ﺍﳉﺒـﺎﺋﻲ ﺍﳌﺮﺟﻌـﻲ‬

‫ج‬
‫ث‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﺤﺪﻳﺪﻩ ﻣﻊ ﳏﺎﻭﻟﺔ ﻋﺮﺽ ﺗﻄﺒﻴﻘﺎﺕ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﻛﻞ ﻣﻦ ﻛﻨـﺪﺍ‪ ،‬ﺍﻟﻮﻻﻳـﺎﺕ‬
‫ﺍﳌﺘﺤﺪﺓ ﻭﻓﺮﻧﺴﺎ‪ .‬ﻛﻤﺎ ﺣﺎﻭﻝ ﺍﻟﺒﺎﺣﺚ ﺇﺳﻘﺎﻁ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﻣﻦ ﺧﻼﻝ ﳏﺎﻭﻟﺘﻪ‬
‫ﲢﻠﻴﻞ ﺍﻟﻌﻨﺎﺻﺮ ﺍﳍﻴﻜﻠﻴﺔ ﺍﻷﺳﺎﺳﻴﺔ ﺍﳌﺸﻜﻠﺔ ﻟﻠﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﻟﻘﺎﻋﺪﻱ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﺑﻐﻴﺔ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﳕﻂ ﻣﻦ ﺍﻷﳕﺎﻁ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺸﻜﻠﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ‪.‬‬

‫ﺧﻠﺺ ﺍﻟﺒﺤﺚ ﺇﱃ ﺍﻟﺘﺒﺎﻳﻦ ﺍﻟﻜﺒﲑ ﺍﳌﻮﺟﻮﺩ ﰲ ﺍﻋﺘﻤﺎﺩ ﻭﺗﻄﺒﻴﻖ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺬﻱ ﱂ ﻳﺮﻕ ﺇﱃ ﺭﻓﻊ ﺍﻟﻌﻮﺍﺋـﻖ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺃﺳﺎﺳﺎ ﺑﺎﻟﻄﺮﻕ ﺍﶈﺪﺩﺓ ﻟﻪ ﻭﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻌﺎﺩﻝ ﻟﻠﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺑﻞ ﰎ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻪ ﺳﻠﺒﻴﺎ ﳑﺎ ﺳﺎﻫﻢ ﰲ ﲢﻮﻳﻞ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﺍﻟﱵ ﺃﺩﺕ ﺇﱃ ﺗﻨﺎﻣﻲ ﻇـﺎﻫﺮﺓ ﺍﻟﻐـﺶ ﻭﺍﻟﺘـﻬﺮﺏ‬
‫ﺍﻟﻀﺮﻳﺒﻴﲔ‪ .‬ﺭﻏﻢ ﺃﳘﻴﺔ ﺍﻟﺒﺤﺚ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻷﻛﺎﺩﳝﻴﺔ ﺇﻻ ﺍﻧﻪ ﻋﺎﰿ ﺍﳌﻮﺿﻮﻉ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ‪ ،‬ﳍـﺬﺍ ﻳﺴـﺘﻮﺟﺐ‬
‫ﺍﻟﺒﺤﺚ ﰲ ﺗﻄﻮﻳﺮ ﺍﻟﺘﺤﻠﻴﻞ ﻭﺃﺳﺎﻟﻴﺐ ﺍﻟﻘﻴﺎﺱ ﻹﻣﻜﺎﻧﻴﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﺮﺷﺎﺩﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫‪ -3‬ﻣﻠﻴﻜﺎﻭﻱ ﻣﻮﻟﻮﺩ‪ ،‬ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺑﲔ ﺁﻓﺎﻕ ﺍﻟﺘﺤﺮﻳﺾ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﻭﲢﺪﻳﺎﺕ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﻟﻔﺘﺮﺓ ‪ ،2008-1992‬ﻣﺬﻛﺮﺓ ﻣﺎﺟﺴﺘﲑ ﻏﲑ ﻣﻨﺸﻮﺭﺓ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪.2010/2009،‬‬

‫ﺣﺎﻭﻝ ﺍﻟﺒﺎﺣﺚ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪ :‬ﻣﺎ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‬
‫ﰲ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻣﺎ ﻫﻲ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳌﺘﺨﺬﺓ ﻣﻦ ﻃﺮﻑ ﺍﻟﺴﻠﻄﺎﺕ ﺍﳌﺎﻟﻴﺔ ﳌﻜﺎﻓﺤﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺘﻔﻀﻴﻠﻲ؟‪ .‬ﺗﻨﺎﻭﻝ ﺍﻟﺒﺤﺚ ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﻟﻺﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺧﻼﻝ ﺩﺭﺍﺳﺔ ﺃﻫﻢ‬
‫ﺍﳌﻌﺎﻳﲑ ﺍﳌﻌﺘﻤﺪﺓ ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﺃﺛﺮ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﳐﺘﻠﻒ ﺃﻫﺪﺍﻑ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻛﺬﺍ ﺇﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻹﻧﻔﺎﻕ ﺍﳌﻮﺍﺯﱐ ﺍﳌﺒﺎﺷﺮ ﻣﻦ ﺣﻴﺚ ﺍﳌﺮﻭﻧﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻭﺃﻫﻢ‬
‫ﺍﳌﺸﺎﻛﻞ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺃﻫﻢ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺆﺛﺮﺓ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ .‬ﻛﻤﺎ ﻗﺎﻡ ﺍﻟﺒﺎﺣﺚ ﺑﺪﺭﺍﺳﺔ ﻋﻼﻗﺔ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ ﺍﶈﻠﻲ ﻭﺍﻷﺟﻨﱯ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻗﺎﻡ ﺑﺈﺑﺮﺍﺯ ﺩﻭﺭ ﳐﺘﻠﻒ ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﻊ ﺇﻇﻬﺎﺭ ﻣﺰﺍﻳﺎ ﻭﻋﻴﻮﺏ ﻛﻞ ﺷﻜﻞ ﻣﻦ ﻫﺬﻩ ﺍﻷﺷﻜﺎﻝ‪ .‬ﺃﻣﺎ ﰲ ﺩﺭﺍﺳﺘﻪ ﳊﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ ﻗﺎﻡ ﺍﻟﺒﺎﺣﺚ‬
‫ﲟﺤﺎﻭﻟﺔ ﺇﺟﺮﺍﺀ ﺩﺭﺍﺳﺔ ﲢﻠﻴﻠﻴﺔ ﺗﻘﻴﻴﻤﻴﺔ ﻟﺴﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻣﻦ ﺣﻴﺚ ﺍﻟﺘﻄﻮﺭ ﻭﻋﻼﻗﺘﻬﺎ ﺑﻈﺎﻫﺮﺓ ﺍﻟﺘﻬﺮﺏ‬
‫ﺍﻟﻀﺮﻳﱯ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﱵ ﺍﲣﺬ‪‬ﺎ ﺍﻟﺴﻠﻄﺎﺕ ﺍﳌﺎﻟﻴﺔ ﳌﻜﺎﻓﺤﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻗﺪ ﺧﻠﺺ ﺍﻟﺒﺤﺚ ﺇﱃ ﳎﻤﻮﻋﺔ ﻣﻦ‬
‫ﺍﻟﻨﺘﺎﺋﺞ ﻣﻦ ﺃﳘﻬﺎ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺃﻥ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﱂ ﺗﺘﻤﻜﻦ ﳊﺪ ﻛﺒﲑ ﻣﻦ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﻓﻴﻤﺎ ﳜﺺ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﺍﶈﻠﻲ ﻭﺍﺳﺘﻘﻄﺎﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ‪ ،‬ﺣﻴﺚ ﺃﺻﺒﺢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻳﻮﻓﺮ ﻣﻨﺎﺧﺎ ﻣﻼﺋﻤﺎ ﻟﻠﺘﺤﺎﻳﻞ ﻭﺍﻟﺘﻼﻋﺐ‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻏﻴﺎﺏ ﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﺪﻗﻴﻖ ﻭﺍﳌﺪﺭﻭﺱ ﺑﲔ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺼـﺎﺩﺭﺓ ﻋـﻦ‬

‫ج‬
‫ح‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻷﺧﺮﻯ ﻣﺜﻞ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ‪ ،‬ﺍﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﺒﻨﻜﻴﺔ ﰲ ﻣﻨﺢ ﺍﻟﻘﺮﻭﺽ‪ ،‬ﺣﺠﻢ ﺍﻟﺴـﻮﻕ‪ ،‬ﺍﳌﺴـﺘﻮﻯ‬
‫ﺍﻟﺘﺄﻫﻴﻠﻲ ﻟﻠﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ‪...‬ﺇﱁ؛‬
‫‪ -‬ﻋﺪﻡ ﻓﻌﺎﻟﻴﺔ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳌﺘﺨﺬﺓ ﻣﻦ ﻃﺮﻑ ﺍﻟﺴﻠﻄﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﰲ ﻣﻜﺎﻓﺤﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻫـﻮ‬
‫ﻣﺎ ﻳﺘﺠﻠﻰ ﻣﻦ ﺧﻼﻝ ﺍﳋﺴﺎﺋﺮ ﺍﻟﺴﻨﻮﻳﺔ ﺍﳌﺘﺰﺍﻳﺪﺓ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻟﺔ؛‬
‫‪ -‬ﻋﺪﻡ ﺗﺮﺷﻴﺪ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻋﺘﻤﺎﺩ ﺁﻟﻴﺎﺕ ﺍﻟﺘﻔﻌﻴﻞ ﺍﻟﺘﻠﻘﺎﺋﻴﺔ ﻭﻏﻴﺎﺏ ﺍﳌﻌﺎﻳﲑ ﺍﳌﻮﺿﻮﻋﻴﺔ ﻹﺳﺘﻔﺎﺩﺓ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﻡ ﺍﻹﻫﺘﻤﺎﻡ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﻫﻢ ﺃﺳﺒﺎﺏ ﺗﻜـﻮﻳﻦ ﻧﺰﻋـﺔ ﻟـﺪﻯ‬
‫ﺍﳌﻜﻠﻔﲔ ﻟﻠﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮﻧﺎ ﱂ ﻳﻮﻓﻖ ﺍﻟﺒﺎﺣﺚ ﰲ ﺍﻟﺮﺑﻂ ﺑﲔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻜﻮﻧﻪ ﺍﻋﺘﱪ ﺍﻟـﻨﻘﺺ‬
‫ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺮﺑﺎ ﺿﺮﻳﺒﻴﺎ )ﺹ ‪ ،(156‬ﻭﻫﺬﺍ ﳐﺎﻟﻒ ﲤﺎﻣﺎ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ :‬ﻫﻲ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﺗﻄﺮﻗﺖ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﺟﺰﺋﻲ ﰲ ﺍﻟﺒﺤﺚ ﻭﻫﻲ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟـﱵ‬
‫ﺍﻫﺘﻤﺖ ﺑﺎﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺃﻭ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﺷﺎﺭﺕ ﺑﺸﻜﻞ ﺟﺰﺋﻲ ﺇﱃ ﺩﻭﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﻤﺤﻔﺰ ﻟﻺﺳـﺘﺜﻤﺎﺭ‪،‬‬
‫ﺃﻭ ﺗﻠﻚ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﺍﻫﺘﻤﺖ ﺑﺪﺭﺍﺳﺔ ﺃﺛﺮ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺑﻌﺾ ﻣﺘﻐﲑﺍﺕ ﺍﻟﻨﺸـﺎﻁ ﺍﻻﻗﺘﺼـﺎﺩﻱ‪ .‬ﻓﻘـﺪ ﺃﲨﻌـﺖ‬
‫ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﳌﻄﻠﻊ ﻋﻠﻴﻬﺎ ﻋﻠﻰ ﳏﺪﻭﺩﻳﺔ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻘﻬﺎ ﺃﻫﺪﺍﻓﻬﺎ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴـﺔ‪،‬‬
‫ﻭﺃﺷﺎﺭﺕ ﺇﱃ ﺃﳘﻴﺔ ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺗﻘﻴﻴﻢ ﺃﻛﺜﺮ ﺩﻗﺔ ﻭﻣﻮﺿﻮﻋﻴﺔ ﻟﺴﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀـﺮﻳﱯ‪.‬‬
‫ﻣﻦ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺎﺕ‪:‬‬

‫‪-1‬ﻣﺎﺩﻱ ﳏﻤﺪ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ )‪،(2010-2000‬‬
‫ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺸﻠﻒ‪ .2013 ،‬ﺣﺎﻭﻝ ﺍﻟﺒﺎﺣﺚ ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻹﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﻣﺎ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺮﺷﻴﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ؟ ﻣﺴﺘﺨﺪﻣﺎ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﺍﻟﺘﺤﻠﻴﻠﻲ‪.‬‬
‫ﺭﻛﺰﺕ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻋﻠﻰ ﻛﻴﻔﻴﺎﺕ ﻭﻃﺮﺍﺋﻖ ﺍﺳﺘﻘﻄﺎﺏ ﺍﻹﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﻭﺗﺮﺷﻴﺪﻩ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺗﺄﺛﲑ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﳌﺎﻟﻴﺔ ﺑﺎﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ‪ .‬ﺣﻴﺚ ﺗﻮﺻﻞ ﺍﱃ ﻧﺘﺠﻴﺔ ﻣﻔﺎﺩﻫﺎ ﺃﻥ ﺍﻟﺘﻄـﻮﺭ ﺍﻟﻜﻤـﻲ‬
‫ﻟﻼﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ ﻣﺮﻳﺢ ﻭﻟﻜﻦ ﻣﺴﺎﳘﺘﻪ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳉﺰﺍﺋﺮﻱ ﻣﻦ ﻧﺎﺣﻴﺔ ﺭﻓﻊ ﺍﻹﻧﺘﺎﺝ ﻭﺗﻜـﻮﻳﻦ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﻟﻸﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﺿﻌﻴﻒ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻀﺢ ﻣﻦ ﺧﻼﻝ ﻛﻞ ﻣﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﱂ ﺗﺴﺘﻄﻊ ﺇﺣﻼﻝ ﺍﳉﺒﺎﻳﺔ‬
‫ﺍﻟﻌﺎﺩﻳﺔ ﻣﻜﺎﻥ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ ﺍﻻﻧﻔﺎﻗﻴﺔ ﺍﻟﱵ ﻻﺯﺍﻟﺖ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﻗﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ ﰲ ﲤﻮﻳﻞ ﺑﺮﺍﳎﻬﺎ ﺍﻟﺘﻨﻤﻮﻳﺔ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺗﻮﺻﻞ ﺇﱃ ﺿﻌﻒ ﺃﺩﺍﺀ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ .‬ﻭﻳﺮﺟﻊ ﺍﻟﺒﺎﺣﺚ ﺳﺒﺐ ﻫﺬﺍ ﺍﻟﻀﻌﻒ ﰲ ﻋـﺎﻣﻠﲔ‪ :‬ﺍﻷﻭﻝ‬
‫ﻳﺘﻌﻠﻖ ﺑﺎﻟﺘﺪﺍﺑﲑ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳌﺘﺨﺬﺓ ﻭﺍﻟﺜﺎﱐ ﺿﻌﻒ ﻛﻔﺎﺀﺓ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﺍﻟﱵ ﺗﺘﺼﻒ ﺑـﺎﳉﻤﻮﺩ‪.‬‬

‫خ‬
‫ح‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺿﻌﻒ ﺁﺩﺍﺀ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﺫﻟﻚ ﱂ ﳛﺪ ﻣﻦ ﺍﺯﺩﻳﺎﺩ ﺗﺪﻓﻖ ﺍﻹﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﻟﺴـﻨﻮﺍﺕ‬
‫ﺍﻷﺭﺑﻌﺔ ﺍﻷﺧﲑﺓ ﻣﻦ ﻓﺘﺮﺓ ﺍﻟﺪﺭﺍﺳﺔ ﻭﻟﻜﻨﻪ ﻳﺮﺗﻜﺰ ﻋﻠﻰ ﻗﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ ﺑﺸﻜﻞ ﺃﺳﺎﺳﻲ ﺍﻟﺬﻱ ﻳﺒﻘﻰ ﻣﺮﻫﻮﻧﺎ ﺑﺘﻘﻠﺒـﺎﺕ‬
‫ﺍﻷﺳﻮﺍﻕ ﺍﻟﻌﺎﳌﻴﺔ‪ .‬ﻛﻤﺎ ﻗﺪﻣﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳋﻄﻮﺍﺕ ﻭﺍﳌﻘﺘﺮﺣﺎﺕ ﺍﻟﻌﻤﻠﻴﺔ ﻟﺘﻜﻴﻴﻒ ﺍﻟﺴﻴﺎﺳـﺔ ﺍﳌﺎﻟﻴـﺔ‬
‫ﰲ ﺍﳉﺰﺍﺋﺮ ﰲ ﺳﺒﻴﻞ ﺗﺮﺷﻴﺪ ﺍﻹﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ‪.‬‬

‫ﺭﻏﻢ ﺃﳘﻴﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺇﻻ ﺃ‪‬ﺎ ﻛﺎﻧﺖ ﲝﺎﺟﺔ ﺇﱃ ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﺘﻌﻤﻖ ﰲ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺃﺩﻭﺍ‪‬ﺎ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ‬
‫ﺍﻟﺘﺤﺮﻳﺾ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺗﺮﺷﻴﺪﻩ ﻟﺘﻮﺟﻴﻬﻪ ﳓﻮ ﺍ‪‬ﺎﻻﺕ ﺍﳌﺮﻏﻮﺑﺔ‪ ،‬ﻓﻌﻨﺪ ﺗﻄﺮﻗﻪ ﻟﺘﺄﺛﲑ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﺳﺘﻌﺮﺽ ﺍﻟﺒﺎﺣﺚ ﲨﻠﺔ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ‬
‫ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ‪ ،‬ﻭﻗﺎﻡ ﺑﻘﻴﺎﺱ ﺣﺴﺎﺳﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﻟﻠﺘﻐﲑ ﰲ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺃﻗﺮ ﺑﻌﺪﻡ ﻛﻔﺎﻳﺔ‬
‫ﻫﺬﺍ ﺍﳌﺆﺷﺮ ﺩﻭﻥ ﻣﻌﺮﻓﺔ ﻭﲢﻠﻴﻞ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻼﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﻮﺿﻮﻉ ﲝﺜﻨﺎ‪.‬‬
‫‪ - 2‬ﻋﻔﻴﻒ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ )‪،(2012-2001‬‬
‫ﻣﺬﻛﺮﺓ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪ .2014/2013 ،1‬ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﳌﻨﻬﺠﲔ ﺍﻟﻮﺻﻔﻲ ﻭﺍﻟﺘﺤﻠﻴﻠﻲ‪ ،‬ﺣﺎﻭﻝ ﺍﻟﺒﺎﺣﺚ‬
‫ﰲ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺗﻘﻴﻴﻢ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺘﻨﻤﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻌﺮﺍﺽ ﻣﻌﺎﱂ‬
‫ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﲢﻠﻴﻞ ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻘﺔ ﰲ ﻋﺪﺓ ﳎﺎﻻﺕ )ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺗﺮﻗﻴﺔ ﺍﻟﺼﺎﺩﺭﺍﺕ‪ ،‬ﺍﻟﺰﺭﺍﻋﺔ‪ ،‬ﺍﻟﻄﺎﻗﺎﺕ‬
‫ﺍﳌﺘﺠﺪﺩﺓ‪ ،‬ﺍﻻﺩﺧﺎﺭ‪ ،‬ﺍﻻﺳﺘﻬﻼﻙ‪ ،(...‬ﻭﺍﻟﺒﺤﺚ ﰲ ﻣﻌﻮﻗﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ .‬ﻗﺎﻡ ﺍﻟﺒﺎﺣﺚ ﺑﺈﺑﺮﺍﺯ ﺩﻭﺭ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺬﻱ ﻳﺮﺍﻩ ﱂ ﻳﻌﺪ ﻣﻘﺘﺼﺮﺍ ﻋﻠﻰ ﲤﻮﻳﻞ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﻞ ﺗﻌﺪﺍﻩ ﺇﱃ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻷﺩﻭﺍﺭ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﳌﺴﺘﺪﺍﻣﺔ ﲟﺨﺘﻠﻒ ﺃﺑﻌﺎﺩﻫﺎ‪ ،‬ﺍﻟﺒﻌﺪ ﺍﳌﺎﱄ‪ ،‬ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﻭﻳﺮﻯ ﺃﻧﻪ ﻛﻠﻤﺎ ﲢﻘﻘﺖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺮﺟﻮﺓ ﻣﻦ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻠﻤﺎ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ‪ .‬ﺃﻣﺎ ﰲ ﺍﳉﺰﺍﺋﺮ ﻓﺘﻮﺻﻞ ﺍﻟﺒﺎﺣﺚ ﺇﱃ ﻧﺘﻴﺠﺔ ﻣﻔﺎﺩﻫﺎ ﻓﺸﻞ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﺇﻻ ﺃﻥ ﺍﻟﺒﺎﺣﺚ ﺃﺭﺟﻊ ﺳﺒﺐ ﺫﻟﻚ ﺇﱃ ﻣﻌﻮﻗﺎﺕ ﺩﺍﺧﻠﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺘﻤﺜﻞ‬
‫ﰲ ﻋﺪﻡ ﻛﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﻡ ﺍﺳﺘﻘﺮﺍﺭ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻭﺟﺎﻫﺔ ﻫﺬﻩ ﺍﻷﺳﺒﺎﺏ‪ ،‬ﺇﻻ ﺃﻥ ﺍﻟﺒﺎﺣﺚ‬
‫ﺃﳘﻞ ﻋﻨﺼﺮﺍ ﻣﻦ ﺍﳌﻌﻮﻗﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻧﺮﺍﻩ ﺃﺳﺎﺳﻴﺎ ﻭﻫﻮ ﻋﺪﻡ ﺇﺧﻀﺎﻉ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻘﻴﻴﻢ‬
‫ﺍﻟﺪﻭﺭﻱ ﻣﻦ ﺣﻴﺚ ﺍﻟﺘﻜﻠﻔﺔ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ‪ ،‬ﻭﻫﻮ ﳏﻮﺭ ﺩﺭﺍﺳﺘﻨﺎ ﻫﺬﻩ‪.‬‬

‫‪ -3‬ﻋﺒﺪ ﺍﳍﺎﺩﻱ ﳐﺘﺎﺭ‪ ،‬ﺍﻹﺻﻼﺣﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‬
‫ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﺑﻮ ﺑﻜﺮ ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ .2016/2015 ،‬ﲤﺤﻮﺭﺕ ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺒﺤﺚ ﺣﻮﻝ ﻣـﺪﻯ‬
‫ﻣﺴﺎﳘﺔ ﺍﻹﺻﻼﺣﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺗﻘﻴﻴﻢ ﻣﺪﻯ ﳒﺎﺡ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﻟﱵ ﺟﺎﺀ ‪‬ﺎ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﰲ ﺍﻟﺘﻮﻓﻴﻖ ﺑﲔ ﻫﺪﰲ ﺍﻟﻌﺪﺍﻟﺔ ﻭﺍﳊﺼﻴﻠﺔ ﻣﺴﺘﺨﺪﻣﺎ ﰲ ﺫﻟﻚ ﺍﳌﻨﻬﺞ ﺍﻟﺘﺤﻠﻴﻠﻲ‪.‬‬
‫ﻓﻘﺪ ﺃﺑﺮﺯ ﺍﻟﺒﺎﺣﺚ ﺑ‪‬ﻌﺪ ﻫﺪﻑ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﻛﻞ ﻣﻦ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟـﺪﺧﻞ ﺍﻹﲨـﺎﱄ‪،‬‬

‫د‬
‫خ‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻟﻜﻦ ﲢﻠﻴﻠﻪ ﻷﺛﺮ ﺍﻹﺻﻼﺣﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﱂ ﻳﺘﻤﻴﺰ ﺑﺎﻟﻌﻤﻖ‪ ،‬ﻟﻜﻮﻧﻪ ﱂ ﻳﺮﺑﻂ ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻘﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺑﺎﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ‬
‫ﻣﺒﺎﺷﺮ‪ ،‬ﺑﻞ ﻣﻦ ﺧﻼﻝ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ )ﺍﻟﺬﻱ ﳝﻮﻝ ﺣﺴﺐ ﺍﻟﺒﺎﺣﺚ ﻣﻦ ﺣﺼﻴﻠﺔ ﺍﻟﻀﺮﺍﺋﺐ( ﰲ ﻋﺪﺩ ﻣﻦ ﺍ‪‬ﺎﻻﺕ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ )ﺍﻟﺼﺤﺔ‪ ،‬ﺍﻟﺘﻌﻠﻴﻢ ﺍﻟﺴﻜﻦ‪ .(...‬ﻓﺒﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻛﺘﻔﺎﺋﻪ ﺑﺘﺤﻠﻴﻞ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻬﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻨﻈـﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ‪ .‬ﰲ ﺍﻟﻮﺍﻗﻊ ﺇﻥ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺗﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻟﻴﺲ ﻣﻦ‬
‫ﺧﻼﻝ ﲤﻮﻳﻠﻬﺎ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﺃﻥ ﺍﳊﻜﻢ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻻ ﳝﻜﻦ ﺃﻥ ﻳﺘﻢ ﲟﻌﺰﻝ ﻋـﻦ‬
‫ﻣﻌﺮﻓﺔ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ .‬ﺇﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻓﺘﻤﻮﻳﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺗﺸﺘﺮﻙ‬
‫ﻓﻴﻪ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﺇﱃ ﺟﺎﻧﺐ ﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﺩﻳﺔ‪.‬‬

‫‪ -4‬ﻭﳍﻲ ﺑﻮﻋﻼﻡ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ ﰲ ﻇﻞ ﺍﻟﺪﻭﺭ ﺍﳉﺪﻳﺪ ﻟﻠﺪﻭﻟﺔ ‪-‬ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،-‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ‬
‫ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪ .2012/2011 ،1‬ﺍﻫﺘﻤﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺑﺎﻟﺒﺤﺚ ﰲ ﻣﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﳊﺎﱄ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺣﺼﻴﻠﺘﻪ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﺃﺑﺮﺯ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻬﻪ‪ ،‬ﺇﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﺃﻫﻢ ﺍﻟﻮﻇـﺎﺋﻒ ﺍﳉﺪﻳـﺪﺓ‬
‫ﻟﻠﺪﻭﻟﺔ ﰲ ﳎﺎﻝ ﺗﻌﺒﺌﺔ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻭﺗﻮﺟﻴﻪ ﺍﳊﻴﺎﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻣﺴﺘﺨﺪﻣﺎ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﻭﺍﻻﺣﺼﺎﺋﻲ ﻭﺍﳌﻘﺎﺭﻥ‪ .‬ﻣـﻦ‬
‫ﺧﻼﻝ ﲢﻠﻴﻠﻪ ﳌﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳊﺰﺍﺋﺮﻱ ﺗﻮﺻﻞ ﺍﱃ ﻧﺘﻴﺠﺔ ﻣﻔﺎﺩﻫﺎ ﺃﻥ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﺗﺸﻜﻞ ﻧﻈﺎﻣﺎ ﺟﺒﺎﺋﻴـﺎ‬
‫ﻣﺴﺘﻘﻼ ﻣﻦ ﺣﻴﺚ ﺍﻟﺒﻨﻴﺔ ﳌﺎ ﻟﻪ ﻣﻦ ﺃﳘﻴﺔ ﻗﺼﻮﻯ ﰲ ﻣﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻭﺃﻥ ﺍﳉﺒﺎﻳﺔ ﺍﶈﻠﻴﺔ ﺗﻌﺪ ﻣﻦ ﺃﻫﻢ ﻣﻜﻮﻧﺎﺕ ﺇﻳـﺮﺍﺩﺍﺕ‬
‫ﺍﳉﻤﺎﻋﺎﺕ ﺍﶈﻠﻴﺔ‪ ،‬ﻭﲤﻜﻦ ﺍﻟﺒﺎﺣﺚ ﻣﻦ ﺇﺑﺮﺍﺯ ﺃﻫﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺑﻨﻴﺔ ﻭﻫﻴﻜﻞ ﺍﳉﺒﺎﻳﺔ ﺍﳉﻤﺮﻛﻴﺔ‪ .‬ﻭﰲ ﲢﻠﻴﻠﻪ ﳊﺼﻴﻠﺔ‬
‫ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺑﲔ ﺗﻄﻮﺭ ﺣﺼﻴﻠﺔ ﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﺩﻳﺔ‪ ،‬ﻟﻜﻦ ﻣﺴﺎﳘﺘﻬﺎ ﰲ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﱂ ﺗﻮﺍﻛﺐ‬
‫ﺗﻄﻮﺭ ﺣﺼﻴﻠﺔ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﰲ ﻓﺘﺮﺓ ﻣﺎ ﺑﻌﺪ ﺍﻻﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻫﺬﺍ ﺍﻟﺘﻄﻮﺭ ﰲ ﺣﺼﻴﻠﺔ ﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﺩﻳﺔ‬
‫ﻣﺮﺩﻩ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺣﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻻﲨﺎﱄ ﺍﳌﺘﺄﺗﻴﺔ ﺃﺳﺎﺳﺎ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﻓﺌﺔ ﺍﻷﺟـﻮﺭ ﻭﺍﳌﺮﺗﺒـﺎﺕ‬
‫)ﳐﻠﻔﺎﺕ ﺍﻷﺟﻮﺭ(‪ ،‬ﻛﻤﺎ ﺑﲔ ﺃﻥ ﺗﻜﻠﻔﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻣﺎ ﻓﺘﺌﺖ ﺗﺘﻄﻮﺭ ﻣﺸﻜﻠﺔ ﻧﺰﻳﻔﺎ ﻣﺴﺘﻤﺮﺍ ﳋﺰﻳﻨﺔ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫ﻭﺑﻌﺪ ﳏﺎﻭﻟﺔ ﺍﻟﺒﺎﺣﺚ ﺗﺸﺨﻴﺺ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﰲ ﻇﻞ ﺍﻟﺪﻭﺭ ﺍﳉﺪﻳﺪ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻭﺫﻛﺮ‬
‫ﻣﻨﻬﺎ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻌﺒﺌﺔ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﺤﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ‪ ،‬ﻗﺪﻡ ﺭﺅﻳﺔ ﻟﻨﻈﺎﻡ ﺿـﺮﻳﱯ‬
‫ﺑﺪﻳﻞ ﻭﻗﺪﻡ ﻣﻘﺘﺮﺣﺎﺕ ﻟﺘﻔﻌﻴﻠﻪ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ﺃﻧﻪ ﻻ ﳝﻜﻦ ﳒﺎﺡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺒﺪﻳﻞ ﺇﻻ ﻣﻦ ﺧـﻼﻝ ﺗـﺒﲏ ﺍﳌﺒـﺎﺩﺉ‬
‫ﺍﻟﻜﱪﻯ ﻟﻠﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺒﺪﻳﻠﺔ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ ﺍ‪‬ﺘﻤﻌﻴﺔ‪ ،‬ﻣﻊ ﻋﺪﺍﻟـﺔ ﺗﻮﺯﻳـﻊ ﺍﻟﺜـﺮﻭﺍﺕ‬
‫ﻭﺍﳌﺪﺍﺧﻴﻞ ﻟﺘﺤﻘﻴﻖ ﺍﻻﺳﺘﻘﺮﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺻﻴﺎﻏﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺒﺪﻳﻞ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺿﻤﻦ ﺇﻃﺎﺭ ﻣﻌﺎﻳﲑ‬
‫ﳏﺪﺩﺓ ﺗﺘﺮﺟﻢ ﺑﺼﺪﻕ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﻜﱪﻯ ﺍﻟﱵ ﻣﻦ ﺃﳘﻬﺎ ﺍﻟﻌﺪﺍﻟﺔ ﻭﺍﻟﻮﺿﻮﺡ ﻭﺍﳌﺮﻭﻧﺔ ﻭﺍﳌﻼﺋﻤﺔ ﻣﻊ ﺍﶈﻴﻂ‪.‬‬

‫ذ‬
‫د‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺇﺿﺎﻓﺔ ﺇﱃ ﺇﺻﻼﺡ ﻧﻈﺎﻡ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺩﻭﻥ ﺍﻟﺘﺨﻠﻲ ﻋﻦ ﺍﺳﺘﻴﻌﺎﺏ ﺍﻟﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼـﺎﺩﻳﺔ ﻭﻣﺘﻄﻠﺒـﺎﺕ ﺍﻟﺘﻨﻤﻴـﺔ‬
‫ﺍﳌﺴﺘﺪﺍﻣﺔ‪.‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﻟﺒﺎﺣﺚ ﱂ ﻳﺘﻨﺎﻭﻝ ﺑﺈﺳﻬﺎﺏ ﺩﻭﺭ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﱂ ﳛﻠﻞ ﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﺇﻻ ﺃﻧﻪ ﺃﺷـﺎﺭ ﺇﱃ ﻧﻘﻄـﺘﲔ‬
‫ﻫﺎﻣﺘﲔ ﺗﺘﻘﺎﻃﻌﺎﻥ ﻣﻊ ﺇﺷﻜﺎﻟﻴﺔ ﲝﺜﻨﺎ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ‪ ،‬ﻭﻫﺬﺍ ﰲ ﻣﻌﺮﺽ ﺗﺼﻮﺭﻩ ﻟﻨﻈﺎﻡ ﺿﺮﻳﱯ ﺑﺪﻳﻞ ﻭﻓﻌﺎﻝ ﰲ ﺍﳉﺰﺍﺋـﺮ‬
‫ﺑﻘﻮﻟﻪ‪" :‬ﺇﻥ ﺍﻻﺳﺘﻤﺮﺍﺭ ﰲ ﻣﻨﺢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﲢﺪﻳﺪ ﻛﻤﻲ ﻟﻔﻮﺍﺋﺪﻫﺎ ﻭﺗﻜﺎﻟﻴﻔﻬﺎ ﺳﻴﺆﺩﻱ ﺇﱃ ﺇﺿﻌﺎﻑ ﺩﻭﺭ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻮﺳﻴﻊ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ" ﻭﻗﻮﻟﻪ " ﺇﻥ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻌﻘﻼﱐ ﻟﻺﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺿﻤﻦ‬
‫ﻧﻈﺮﺓ ﺷﺎﻣﻠﺔ ﺍﳍﺪﻑ ﻣﻨﻬﺎ ﺗﺘﺒﻊ ﻣﺴﺎﺭ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺪﺀﺍ ﻣﻦ ﺗﺎﺭﻳﺦ ﺇﻗﺮﺍﺭﻫﺎ ﺇﱃ ﻏﺎﻳﺔ ﺗﻨﻔﻴﺬﻫﺎ ﻣﻊ ﺗﻜﺜﻴﻒ ﺍﻟﺮﻗﺎﺑﺔ"‪.‬‬

‫‪ -5‬ﺧﺮﺍﰲ ﺧﺪﳚﺔ‪ ،‬ﺩﻭﺭ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺮﺷﻴﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ‬
‫ﻣﺎ ﺑﲔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﻧﺲ ﻭﺍﳌﻐﺮﺏ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺮﻉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﺑﻮ ﺑﻜﺮ‬
‫ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ .2015/2014 ،‬ﲤﺜﻠﺖ ﺇﺷﻜﺎﻟﻴﺔ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﰲ‪ :‬ﻣﺎ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﲢﺴﲔ‬
‫ﺍﳌﻨﺎﺥ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﻟﻠﺠﺰﺍﺋﺮ ﻭﺯﻳﺎﺩﺓ ﻗﺪﺭ‪‬ﺎ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﻋﻠﻰ ﺟﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﻭﺗﺮﺷﻴﺪﻩ‪ .‬ﻗﺎﻣﺖ ﺍﻟﺒﺎﺣﺜﺔ‬
‫ﺑﺘﻘﻴﻴﻢ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻄﺒﻘﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻣﻦ ﺧﻼﻝ ﻣﻘﺎﺭﻧﺔ ﺑﻨﻮﺩﻫﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺣﻮﺍﻓﺰﻫﺎ‬
‫ﺍﳌﺎﻟﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ‪ ،‬ﻣﻊ ﺗﻠﻚ ﺍﻟﱵ ﲤﻨﺢ ﻟﻪ ﰲ ﻛﻞﱟ ﻣﻦ ﺗﻮﻧﺲ ﻭﺍﳌﻐﺮﺏ‪ ،‬ﺇﺿﺎﻓﺔ ﺇﱃ ﺗﺘﺒﻊ ﺍﻧﻌﻜﺎﺳﺎ‪‬ﺎ ﻋﻠﻰ‬
‫ﺗﻄﻮﺭ ﺗﺪ‪‬ﻓﻖ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻷﺟﻨﺒﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ ﺇﱃ ﺍﳉﺰﺍﺋﺮ‪ .‬ﻭﺗﻮﺻﻠﺖ ﺇﱃ ﻧﺘﻴﺠﺔ ﻣﻔﺎﺩﻫﺎ ﺃﻥ ﺗﻠﻚ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﱂ ﺗﻜﻦ ﻣﺒﻨﻴﺔ‬
‫ﻻ ﺑﺎﻟﻘﺪﺭ ﻭﻻ ﺑﺎﻟﺸﻜﻞ ﺍﻟﻼﺯﻡ ﻻﺳﺘﻘﻄﺎﺏ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﻷﺟﺎﻧﺐ‪ ،‬ﻭﺍﻟﺘﺤﻜﹼﻢ ﰲ ﻗﺮﺍﺭﺍ‪‬ﻢ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻭﺗﻮﺟﻴﻬﻬﺎ‪ ،‬ﻭﺗﻘﺘﺮﺡ ﺇﻋﺎﺩﺓ ﺍﻟﻨﻈﺮ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ؛ ﲝﻴﺚ ﻳﺘﻢ ﺗﺮﺷﻴﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻦ‬
‫ﺧﻼﻝ ﺭﺑﻄﻬﺎ ﺑﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻗﺘﺼﺎﺩﻳﺔ ﳏﺪﺩﺓ‪ ،‬ﻛﺨﻠﻖ ﻓﺮﺹ ﻋﻤﻞﹴ ﺟﺪﻳﺪﺓ‪ ،‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻌﻤﺎﻟﺔ ﺍﶈﻠﻴﺔ‪ ،‬ﻭﺃﻥ ﻳﺘﻢ ﺇﻋﺎﺩﺓ‬
‫ﺍﻟﻨﻈﺮ ﰲ ﺫﻟﻚ ﺩﻭﺭﻳ‪‬ﺎ‪ .‬ﺇﻻ ﺃﻥ ﺍﻟﺒﺎﺣﺜﺔ ﺍﻗﺘﺼﺮﺕ ﰲ ﺗﻘﻴﻴﻤﻬﺎ ﻟﻔﻌﺎﻟﻴﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳉﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ ﺩﻭﻥ ﺍﻷﺧﺬ‬
‫ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﻟﺘﻜﻠﻔﺘﻬﺎ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﱂ ﺗﺸﺮ ﺇﱃ ﺇﻏﻔﺎﻝ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻟﺬﻱ ﻳﻨﺒﻐﻲ ﺃﻥ‬
‫ﻳﻜﻮﻥ ﻫﻮ ﻣﻔﺘﺎﺡ ﻋﻤﻠﻴﺔ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻣﺴﺎﳘﺔ ﺍﻟﺒﺤﺚ‪:‬‬
‫ﺗﺘﺠﻠﻰ ﻣﺴﺎﳘﺔ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﰲ ﻛﻮ‪‬ﺎ ﻻ ﺗﻘﻒ ﻋﻨﺪ ﺗﻘﻴﻴﻢ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻓﺤﺴﺐ‪ ،‬ﺑﻞ ﺗﺒﺤﺚ ﻣﻦ‬
‫ﺟﻬﺔ ﰲ ﺍﻷﺳﺲ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﺒﲎ ﻋﻠﻴﻬﺎ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﱵ ﺗﺸﻜﻞ ﺣﺪﺍ ﻓﺎﺻﻼ ﺑﲔ ﺍﺣﺘﻤﺎﻻﺕ‬
‫ﳒﺎﺡ ﺃﻭ ﻓﺸﻞ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ‪ ،‬ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺗﺒﺤﺚ ﰲ ﻛﻴﻔﻴﺔ ﻭﺿﻊ ﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﻜﻤﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺬﻱ ﻋﻠﻰ‬
‫ﺃﺳﺎﺳﻪ ﻳﺘﻢ ﺗﻘﻴﻴﻢ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ذ‬
‫ر‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍﻹﺷﻜﺎﻟﻴﺔ‪:‬‬

‫ﰲ ﻇﻞ ﻣﺎ ﰎ ﺍﺳﺘﻌﺮﺍﺿﻪ ﻣﻦ ﲝﻮﺙ ﻭﺗﻘﻴﻴﻢ ﳍﺎ ﺗﱪﺯ ﻣﻌﺎﱂ ﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺒﺤﺚ ﺍﻟﱵ ﳝﻜﻦ ﺻﻴﺎﻏﺘﻬﺎ ﻋﻠـﻰ ﺍﻟﻨﺤـﻮ‬
‫ﺍﻟﺘﺎﱄ‪:‬‬

‫ﺇﱃ ﺃﻱ ﻣﺪﻯ ﳝﻜﻦ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﺘﺤﺪﻳﺪ ﺁﺛﺎﺭﻫﺎ ﻭﺇﻧﻌﻜﺎﺳﺎ‪‬ﺎ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻹﻗﺘﺼﺎﺩﻱ؟‬

‫ﻭﳌﻌﺎﳉﺔ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﻗﻤﻨﺎ ﺑﻄﺮﺡ ﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ -‬ﻣﺎ ﻣﻮﻗﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺍﻟﻨﺸﺎﻁ ﺍﳌﺎﱄ ﻟﻠﺪﻭﻟﺔ؟‬

‫‪ -‬ﻣﺎﻫﻲ ﻓﺮﺹ ﳒﺎﺡ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ؟‬
‫‪ -‬ﻛﻴﻒ ﳝﻜﻦ ﺇﺧﻀﺎﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻘﻮﺍﻋﺪ ﺍﳊﻮﻛﻤﺔ ﺍﳌﺎﻟﻴﺔ؟‬
‫‪ -‬ﺇﱃ ﺃﻱ ﻣﺪﻯ ﳝﻜﻦ ﺗﻄﻮﻳﺮ ﺃﺳﺎﻟﻴﺐ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺑﺎﺳﺘﻠﻬﺎﻡ ﻣﻦ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ؟‬

‫ﺍﻟﻔﺮﺿﻴﺎﺕ ‪:‬‬

‫ﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﻭﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﳝﻜﻦ ﻭﺿﻊ ﺍﻟﻔﺮﺿﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ -‬ﳝﻜﻦ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﺩﻗﻴﻖ ﻭﻣﺘﺠﺎﻧﺲ ﰲ ﺳﺎﺋﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ‪.‬‬
‫‪ -‬ﺗﺘﺤﻘﻖ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺗﻜﺜﻴﻒ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﳏﺎﺭﺑﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫‪ -‬ﺗﺘﻮﻗﻒ ﺇﻣﻜﺎﻧﻴﺔ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺁﺩﺍﺀ ﺍﳉﻬﺎﺯ ﺍﻹﺣﺼﺎﺋﻲ‪.‬‬

‫ﺍﳌﻨﻬﺞ ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬

‫ﻻﺧﺘﺒﺎﺭ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺎﺕ ﻭﻣﻌﺎﳉﺔ ﺍﻹﺷﻜﺎﻟﻴﺔ‪ ،‬ﰎ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳌﻨﻬﺞ ﺍﻟﻮﺻﻔﻲ ﲟﺨﺘﻠﻒ ﺗﻘﻨﻴﺎﺗﻪ ‪‬ﺪﻑ ﺑﻴﺎﻥ‬
‫ﻛﻞ ﺃﺩﺍﺓ ﻣﻦ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﻭﺻﻒ ﺃﻫﻢ ﺍﻵﻟﻴﺎﺕ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﳊﺪﻳﺜﺔ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪ .‬ﻭﲢﻠﻴـﻞ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺮﻗﻤﻴﺔ ﺍﳌﺘﻮﻓﺮﺓ ﻟﻠﻮﻗﻮﻑ ﻋﻠﻰ ﻣﺪﻯ ﺇﻣﻜﺎﻧﻴﺔ ﻗﻴﺎﺱ ﻭﺇﻋﺪﺍﺩ ﺑﻌﺾ ﻣﺆﺷﺮﺍﺕ ﺍﻷﺩﺍﺀ ﺍﳋﺎﺻﺔ ﺑﺴﻴﺎﺳﺔ ﺍﻹﻧﻔـﺎﻕ‬
‫ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ر‬
‫ز‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﻛﻤﺎ ﰎ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺃﺩﻭﺍﺕ ﻣﺘﻨﻮﻋﺔ ﻛﺎﻟﻜﺘﺐ‪،‬ﺍﻟﺮﺳﺎﺋﻞ ﻭﺍﻷﻃﺮﻭﺣﺎﺕ‪ ،‬ﺍ‪‬ﻼﺕ‪ ،‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﳍﻴﺌـﺎﺕ‬
‫ﻭﻣﻨﻈﻤﺎﺕ ﺩﻭﻟﻴﺔ ‪،‬ﺇﻗﻠﻴﻤﻴﺔ ﺃﻭ ﻭﻃﻨﻴﺔ‪ .‬ﻣﻊ ﺍﻻﺳﺘﻌﺎﻧﺔ ﺑﺎﻟﺘﺮﲨﺔ ﻣﻦ ﺍﻟﻠﻐﺔ ﺍﻻﳒﻠﻴﺰﻳﺔ ﻭﺍﻟﻔﺮﻧﺴﻴﺔ‪ ،‬ﺑﺎﻹﺿـﺎﻓﺔ ﺇﱃ ﻣﻮﺍﻗـﻊ‬
‫ﺍﻟﻜﺘﺮﻭﻧﻴﺔ ﻟﺒﻌﺾ ﺍﳍﻴﺌﺎﺕ ‪.‬‬

‫ﳏﺪﺩﺍﺕ ﺍﻟﺪﺭﺍﺳﺔ‪:‬‬

‫ﰎ ﺍﺳﺘﺨﺪﺍﻡ ﻣﺼﻄﻠﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺃﻏﻠﺐ ﻣﺮﺍﺣﻞ ﺍﻟﺪﺭﺍﺳﺔ ﻟﺘﻮﺍﻓﻖ ﺫﻟﻚ ﻣﻊ ﳏﺘﻮﻯ ﺍﻟﺪﺭﺍﺳـﺔ‪ ،‬ﺃﻣـﺎ‬
‫ﰲ ﺍﳌﺮﺣﻠﺔ ﺍﻷﺧﲑﺓ ﻭﻋﻨﺪ ﺍﻟﺘﻄﺮﻕ ﳊﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻓﻘﺪ ﴰﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀـﺮﻳﺒﻴﺔ‬
‫ﺗﻜﻠﻔﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻏﲑ ﺍﶈﺼﻠﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﻟﺬﻟﻚ ﰎ ﺍﺳﺘﺨﺪﺍﻡ ﻣﺼﻄﻠﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫ﻫﻴﻜﻞ ﺍﻟﺒﺤﺚ‪:‬‬

‫ﰎ ﺗﻘﺴﻴﻢ ﺍﻟﺒﺤﺚ ﺇﱃ ﺃﺭﺑﻌﺔ ﻓﺼﻮﻝ‪:‬‬

‫ﻋ‪‬ﻨﻮﻥ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ "ﲟﺤﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ"‪ ،‬ﻭﻗﺴﻢ ﺇﱃ ﺛﻼﺛﺔ ﻣﺒﺎﺣﺚ‪ ،‬ﺍﻷﻭﻝ ﻧﺘﻌﺮﻑ‬
‫ﻣﻦ ﺧﻼﻟﻪ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻫﺪﺍﻓﻬﺎ ﻭﻭﻇﺎﺋﻔﻬﺎ‪ ،‬ﻭﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﻟﺒﻠﺪﺍﻥ‬
‫ﺍﳌﺘﻘﺪﻣﺔ‪ .‬ﺃﻣﺎ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﻓﻴﻨﺘﺎﻭﻝ ﺑﺎﻟﻮﺻﻒ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺃﺭﻛﺎﻧﻪ ﻭﻓﻌﺎﻟﻴﺘﻪ‪ ،‬ﰒ ﳓﻠﻞ ﻛﻞ ﻣـﻦ ﺍﻷﻧﻈﻤـﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪ .‬ﻭﺧﺼﺺ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﻟﻠﺘﻌﺮﻑ ﻋﻠﻰ ﻧﺸﺄﺓ ﻭﺗﻄﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻧﺴﺘﻌﺮﺽ ﻓﻴﻪ ﺑﻌﻀﺎ ﻣﻦ ﺍﻵﺭﺍﺀ ﺍﳌﺆﻳﺪﺓ ﻭﺍﳌﺨﺎﻟﻔﺔ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ " ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ " ﻓﻴﺘﻀـﻤﻦ ﺛﻼﺛـﺔ ﻣﺒﺎﺣـﺚ‬
‫ﻛﺬﻟﻚ‪ ،‬ﻧﻨﺎﻗﺶ ﰲ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺃﻧﻮﺍﻉ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻨﺎﻫﺞ ﻗﻴﺎﺳﻬﺎ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺘﻘﻨﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺫﻟﻚ‪ .‬ﻭﰲ ﺍﳌﺒﺤـﺚ ﺍﻟﺜـﺎﱐ‬
‫ﻧﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﻗﺮﺍﺭﻫﺎ ﻭﻛﺬﺍ ﺍﳌﺸﺎﻛﻞ ﺍﻟﱵ ﺗﺜﺎﺭ ﻋﻨﺪ ﲢﺪﻳﺪ ﺃﻫـﺪﺍﻓﻬﺎ‬
‫ﻭﺃﺛﻨﺎﺀ ﻭﺿﻌﻬﺎ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ‪ .‬ﻭﳓﺎﻭﻝ ﰲ ﺍﳌﺒﺤﺚ ﺍﻷﺧﲑ ﻣﻦ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺍﺳﺘﻌﺮﺍﺽ ﲡﺎﺭﺏ ﺑﻌﺾ ﺍﻟـﺪﻭﻝ ﰲ ﻗﻴـﺎﺱ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺣﺎﻭﻟﻨﺎ ﺃﻥ ﻧﺴﺘﻌﺮﺽ ﺫﻟﻚ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺫﺍﺕ ﺍﻟﺘﺠﺮﺑﺔ ﺍﻟﻄﻮﻳﻠـﺔ ﰲ ﻫـﺬﺍ ﺍ‪‬ـﺎﻝ‬
‫)ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﻛﻨﺪﺍ‪ ،‬ﻭﺇﻳﺮﻟﻨﺪﺍ( ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺣﺪﻳﺜﺔ ﺍﻟﺘﺠﺮﺑﺔ ﻛﺪﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻨﻴﺔ‪ ،‬ﰒ ﰲ ﻋﺪﺩ‬
‫ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﱵ ﺃﻣﻜﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻌﻮﻣﺎﺕ ﻋﻨﻬﺎ )ﺍﳌﻐﺮﺏ ﻭﺍﻷﺭﺩﻥ(‪.‬‬

‫س‬
‫ز‬
 ‫ﻣﻘﺪﻣــﺔ‬

‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ ":‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ"‪ ،‬ﻳﺘﻜﻮﻥ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﻣﻦ ﻣﺒﺤﺜﲔ‪،‬‬
‫ﺍﻷﻭﻝ ﻧﻨﺎﻗﺶ ﻣﻦ ﺧﻼﻟﻪ ﻋﻼﻗﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﳉﺎﻧﺒﲔ ﻣﻦ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﳘﺎ ﺍﻟﻔﻌﺎﻟﻴـﺔ ﺍﻟﻨﻈـﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﻭﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ .‬ﺃﻣﺎ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ ،‬ﻓﻨﺘﻄﺮﻕ ﻣﻦ ﺧﻼﻟﻪ ﻣﺒﺎﺩﺉ ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺿﻮﺀ‬
‫ﺍﳌﺒﺎﺩﺉ ﺍﻟﱵ ﻭﺿﻌﺘﻬﺎ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻛﺬﺍ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﻔﺼﻞ ﺍﻷﺧﲑ ﻓﺨﺼﺺ ﻟﺪﺭﺍﺳﺔ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻓﻔﻲ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﳓﺎﻭﻝ ﺍﺳﺘﻌﺮﺍﺽ‬
‫ﺃﻫﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﳏﺎﻭﻟﲔ ﺇﺑﺮﺍﺯ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﻭﺗﻜﻠﻔﺘﻬﺎ‪ .‬ﻭﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‬
‫ﳓﺎﻭﻝ ﺗﻘﻴﻴﻢ ﻧﺘﺎﺋﺠﻬﺎ ﻭﺍﻧﻌﻜﺎﺳﺎ‪‬ﺎ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ .‬ﺃﻣﺎ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﻭﺍﻷﺧﲑ ﻓﺤﺎﻭﻟﻨﺎ ﻣﻦ‬
‫ﺧﻼﻟﻪ ﺗﻘﺪﱘ ﻣﻘﺘﺮﺣﺎﺕ ﺗ‪‬ﺸﻜﻞ ﺭﺅﻳﺔ ﻟﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪.‬‬

‫ﺻﻌﻮﺑﺎﺕ ﺍﻟﺪﺭﺍﺳﺔ‬

‫‪ -‬ﺻﻌﻮﺑﺔ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﻹﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﺘﻔﺼﻴﻠﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﻭﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭﰲ ﺍﳉﺰﺍﺋﺮ؛‬
‫‪ -‬ﺗﻀﺎﺭﺏ ﺍﻹﺣﺼﺎﺋﻴﺎﺕ ﻓﻴﻤﺎ ﺑﲔ ﺍﳌﺼﺎﺩﺭ ﺍﳌﺨﺘﻠﻔﺔ‪) ،‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ ،‬ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻹﺣﺼـﺎﺋﻴﺎﺕ‪،‬‬
‫ﺑﻨﻚ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﻭﻫﻴﺌﺎﺕ ﺩﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ(‪.‬‬

‫ش‬
‫س‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‬
‫ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﲤﻬﻴﺪ‬

‫ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺍﳌﻬﺎﻡ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻭﻫﻮ ﺍﻟﺬﻱ ﳝﻜﻨﻬﺎ ﻣﻦ ﺍﻟﻘﻴﺎﻡ ﺑﻮﻇﺎﺋﻔﻬﺎ ﲟﺎ ﻳﺴﻤﺢ ﺑﺘﻄﻮﻳﺮ‬
‫ﻭﺗﻮﺟﻴﻪ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻼﺩ‪ .‬ﻳﺘﺤﻘﻖ ﲢﺼﻴﻞ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺑﻮﺳﻴﻠﺘﲔ‪ :‬ﺯﻳﺎﺩﺓ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻭ‪/‬ﺃﻭ‬
‫ﺗﻮﺳﻴﻊ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻳﻨﻈﺮ ﺇﱃ ﺯﻳﺎﺩﺓ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺑﺄﻧﻪ ﻳﻌﻴﻖ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﻗﺪ‬
‫ﺗﻜﻮﻥ ﻟﻪ ﺁﺛﺎﺭ ﺳﻠﺒﻴﺔ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﻋﻠﻰ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﻧﻔﺴﻪ‪ ،‬ﻟﺬﻟﻚ ﻓﺈﻥ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻮﺍﺟﻪ‬
‫ﲢﺪﻳﺎ ﻳﻜﻤﻦ ﰲ ﻛﻴﻔﻴﺔ ﺗﻮﺳﻴﻊ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﻳﻌﺪ ﺍﻟﻮﺳﻴﻠﺔ ﺍﻷﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﻟﺘﺤﺴﲔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ‬
‫ﺍﻟﺘﺄﺛﲑ ﺍﻟﺴﻠﱯ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﺩﻭﻥ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺇﱃ ﳏﺎﻭﻟﺔ ﺑﻴﺎﻥ ﻛﻴﻔﻴﺔ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ ،‬ﻭﻧﺘﻌﺮﻑ ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪ ،‬ﻧﺸﺄ‪‬ﺎ ﺃﺷﻜﺎﳍﺎ ﰲ‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻄﻠﺐ ﻗﻴﺎﻡ ﺍﻟﺪﻭﻟﺔ ﺑﻮﻇﺎﺋﻔﻬﺎ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻮﺍﺭﺩ ﻣﺎﻟﻴﺔ ﺩﺍﺋﻤﺔ‪ ،‬ﳍﺬﺍ ﺍﻟﺴﺒﺐ ﰎ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﺩﺍﺓ ﲤﻮﻳﻠﻴﺔ ﻫﺎﻣﺔ ﻭﻣﺼﺪﺭﺍ ﺭﺋﻴﺴﻴﺎ ﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﺪﻭﻟﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﺃﺻﺒﺤﺖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺸﻜﻞ ﺇﺣﺪﻯ ﺃﻫﻢ‬
‫ﺩﻋﺎﺋﻢ ﺍﻟﺴﻴﺎﺩﺓ ﻭﻣﻈﻬﺮﺍ ﻣﻦ ﻣﻈﺎﻫﺮ ﺍﻟﺴﻠﻄﺔ‪ ،‬ﻭﺗﺘﻮﺍﺟﺪ ﰲ ﻛﻞ ﺍﻟﻨﻈﻢ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻌﺎﺻﺮﺓ‪ .‬ﳍﺬﺍ ﻳﺘﻨﺎﻭﻝ ﻫﺬﺍ ﺍﳌﺒﺤﺚ‬
‫ﺑﺎﻟﺘﻌﺮﻳﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻫﺪﺍﻓﻬﺎ ﻭﻭﻇﺎﺋﻔﻬﺎ‪ ،‬ﻭﻧﺒﲔ ﺃﻫﺪﺍﻓﻬﺎ ﰲ ﻛﻞ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻭﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﻔﻬﻮﻡ ﻭﻭﻇﺎﺋﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺪﻝ ﺍﺭﺗﺒﺎﻁ ﻛﻠﻤﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺇﻣﻜﺎﻧﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺪﻭﻟﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻭﻓﻖ ﻣﻨﺎﻫﺞ ﳐﺘﻠﻔﺔ ﻟﺘﺤﻘﻴﻖ‬
‫ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻫﺪﺍﻑ‪ ،‬ﻭﻫﻮ ﻣﻀﻤﻮﻥ ﳐﺘﻠﻒ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﱵ ﻗﺪﻣﺖ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﱵ ﻧﺴﺘﻌﺮﺽ ﺑﻌﻀﺎ ﻣﻨﻬﺎ ﰲ‬
‫ﻫﺬﺍ ﺍﳉﺰﺀ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺔ‪.‬‬

‫‪ -1‬ﺗﻌﺮﻳﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﻌﺮﻓﻬﺎ ‪ J.Molinier et P.M Gaudemet‬ﺑﺄ‪‬ﺎ "ﳎﻤﻮﻋﺔ ﺍﻟﱪﺍﻣﺞ ﺍﳌﺘﻜﺎﻣﻠﺔ ﺍﻟﱵ ﲣﻄﻄﻬﺎ ﻭﺗﻨﻔﺬﻫﺎ ﺍﻟﺪﻭﻟﺔ‬
‫ﺑﺎﺳﺘﺨﺪﺍﻡ ﳎﻤﻞ ﺍﳌﺼﺎﺩﺭ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻭﺍﶈﺘﻤﻠﺔ ﻹﺣﺪﺍﺙ ﺁﺛﺎﺭ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺇﺟﺘﻤﺎﻋﻴﺔ ﻭﺳﻴﺎﺳﻴﺔ ﻣﺮﻏﻮﺑﺔ‪ ،‬ﻭﲡﻨﺐ ﺁﺛﺎﺭ‬

‫‪1‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻏﲑ ﻣﺮﻏﻮﺑﺔ ﻟﻠﻤﺴﺎﳘﺔ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﻭﻫﻲ ﻋﺒﺎﺭﺓ ﻋﻦ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺗﺘﺨﺬﻫﺎ ﺍﻟﺴﻠﻄﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻹﺩﺍﺭﺓ ﺷﺆﻭﻥ ﺍ‪‬ﺘﻤﻊ ﰲ ﻇﺮﻭﻑ ﻭﺃﻭﺿﺎﻉ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﻣﺎﻟﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﻀﺮﻳﺒﻴﺔ"‪.1‬‬
‫ﺃﻣﺎ ‪ G. Tournier‬ﻓﻴﻌﺮﻓﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ " ﳎﻤﻮﻋﺔ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﻭﺍﻟﺘﺪﺍﺑﲑ ﺍﳌﺘﺨﺬﺓ ‪‬ﺪﻑ ﺗﺄﺳﻴﺲ ﻭﺗﻨﻈﻴﻢ‬
‫ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻃﺒﻘﺎ ﻷﻫﺪﺍﻑ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ "‪ .2‬ﰲ ﺣﲔ ﻳﺮﻯ ‪ P.Cliche‬ﺃﻥ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ " ﻫﻲ‬
‫ﳎﻤﻮﻉ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻭﺍﻟﺘﻮﺟﻬﺎﺕ ﺍﻟﱵ ﲢﺪﺩ ﺧﺼﺎﺋﺺ ﺃﻱ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻭﺍﻟﱵ ﺗﺴﻤﺢ ﺑﺘﻤﻮﻳﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺩﻋﻢ‬
‫ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ"‪ .3‬ﺑﻴﻨﻤﺎ ﻳﻌﺮﻓﻬﺎ ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ ﻋﻠﻰ ﺃ‪‬ﺎ "ﳎﻤﻮﻉ ﺍﻟﺘﺪﺍﺑﲑ ﻭﺍﻹﺟﺮﺍﺀﺍﺕ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻟﻀﺮﻳﱯ ﺍﻟﱵ‬
‫ﺗﻨﺘﻬﺠﻬﺎ ﺍﳊﻜﻮﻣﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻭ‪/‬ﺃﻭ ﲢﺖ ﺍﻟﻮﻃﻨﻴﺔ ﻗﺼﺪ ﺇﺣﺪﺍﺙ ﺁﺛﺎﺭ ﻣﺮﻏﻮﺑﺔ ﻭﲡﻨﺐ ﺁﺛﺎﺭ ﻏﲑ ﻣﺮﻏﻮﺑﺔ‪ ،‬ﺳﻌﻴﺎ ﻟﺘﺤﻘﻴﻖ‬
‫ﺃﻫﺪﺍﻑ ﺍ‪‬ﺘﻤﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ"‪.4‬‬

‫ﻭﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﳝﻜﻦ ﺍﻥ ﻧﺴﺘﻨﺘﺞ ﺃﻫﻢ ﺧﺼﺎﺋﺺ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﺘﺎﱄ‪:‬‬
‫‪ -‬ﺍﺟﺮﺍﺀﺍﺕ ﺫﺍﺕ ﺑﻌﺪ ﺿﺮﻳﱯ‪ :‬ﻭﻫﻮ ﻣﺎ ﻳﻘﺘﻀﻲ ﺗﻨﺴﻴﻖ ﻫﺬﻩ ﺍﻻﺟﺮﺍﺀﺍﺕ ﻟﺘﺠﻨﺐ ﺍﻟﺘﻌﺎﺭﺽ ﺍﻭ ﺍﻟﺘﻌﻘﻴﺪ؛‬
‫‪ -‬ﲢﺪﺩ ﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ :‬ﻓﺎﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺍﻟﺬﻱ ﻳﺘﻢ ﻣﻦ ﺧﻼﻟﻪ ﺗﻄﺒﻴﻖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺗﺴﻌﻰ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﻣﺘﻌﺪﺩﺓ‪ :‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺫﺍﺕ ﻭﻇﺎﺋﻒ ﻣﺘﻌﺪﺩﺓ؛‬
‫‪ -‬ﺗﺴﺘﺨﺪﻡ ﳎﻤﻞ ﺍﳌﺼﺎﺩﺭ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻭﺍﶈﺘﻤﻠﺔ‪ :‬ﻭﻫﺬﺍ ﻳﻔﻀﻲ ﺍﱃ ﺗﻌﺪﺩ ﺃﺩﻭﺍ‪‬ﺎ‪.‬‬
‫‪ -‬ﻫﻲ ﺟﺰﺀ ﻣﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻟﺔ ﻭﺍﻟﱵ ﺑﺪﻭﺭﻫﺎ ﺗﻌﺘﱪ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ‬
‫ﺍﻟﺘﻨﺴﻴﻖ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﺴﻴﺎﺳﺎﺕ؛‬

‫‪‬ﺘﻢ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﺘﺎﺑﻌﺔ ﺗﻄﻮﺭﺍﺕ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﺗﺒﺤﺚ ﰲ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻺﺧﻀﺎﻉ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﲢﺪﺩ ﻛﻴﻔﻴﺔ ﺇﺧﻀﺎﻉ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ ﲟﺎ ﻳﺴﻤﺢ ﺑﺘﺤﺼﻴﻞ ﺇﻳﺮﺍﺩﺍﺕ ﻛﺎﻓﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻟﺘﻤﻮﻳﻞ ﺃﻧﺸﻄﺘﻬﺎ ﻗﺼﺪ‬
‫ﺗﻌﺰﻳﺰ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺇﺣﺪﺍﺙ ﺍﻟﺘﻮﺍﺯﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺑﺘﻮﺯﻳﻊ ﺍﻷﻋﺒﺎﺀ ﺣﺴﺐ ﺍﻟﻘﺪﺭﺍﺕ ﺍﻟﺘﻜﻠﻴﻔﻴﺔ ﻟﻠﻤﻤﻮﻟﲔ‪ ،‬ﻭﲤﻜﲔ‬
‫ﺍﳉﻤﻴﻊ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﲨﻴﻊ ﺍﳋﺪﻣﺎﺕ‪.‬‬

‫ﻳﻌﺘﻤﺪ ﻭﺿﻊ ﺳﻴﺎﺳﺔ ﺿﺮﻳﺒﻴﺔ ﺳﻠﻴﻤﺔ ﻋﻠﻰ ﻣﺪﻯ ﺗﻮﻓﺮ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﲢﻠﻴﻠﻬﺎ‪ ،‬ﻛﺎﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ‬
‫ﺑﺎﻹﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺁﺛﺎﺭ ﺍﻻﻣﺘﺜﺎﻝ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﺎﻟﻴﻒ ﺍﻻﻣﺘﺜﺎﻝ‬

‫‪1 P.M Gaudermet et J. Molinier, Finance public – Fiscalite, Ed Dalloz, Paris, 1992, P 296.‬‬
‫‪2 G Tournier, La politique fiscale dans la 5em république, privat ,1985,P 14.‬‬
‫‪3 Cliche P, Politique fiscale, dans L.cote et J-F Savard (Dir),Le dictionnaire encyclopédique de‬‬
‫‪l’administration publique, 2012,(en lige) www.dictionnaire.enap.ca‬‬
‫‪ 4‬ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ‪ ،‬ﺩﺭﺍﺳﺎﺕ ﰲ ﻋﻠﻢ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺩﺍﺭ ﺟﺮﻳﺮ‪ ،‬ﻋﻤﺎﻥ‪ ،2011 ،‬ﺹ‪.109‬‬

‫‪2‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻔﲔ ﻭﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻳﻌﺘﻤﺪ ﳒﺎﺡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺪﻯ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﻘﻴﺎﻡ‬
‫ﺑﺘﺤﻠﻴﻞ ﺍﻗﺘﺼﺎﺩﻱ ﳋﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﺸﻤﻞ ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﻓﻬﻢ ﻛﻴﻔﻴﺔ ﻣﺴﺎﳘﺔ ﳐﺘﻠﻒ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪-‬ﺍﳌﺰﻳﺞ ﺍﻟﻀﺮﻳﱯ‪ -‬ﰲ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﻘﺪﻳﺮ ﺍﻟﻜﻴﻔﻴﺔ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﺘﻐﲑ ‪‬ﺎ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻋﻨﺪﻣﺎ ﺗﺘﻐﲑ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ﺃﻭ ﻏﲑﻫﺎ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ‪ ،‬ﻭﻛﺬﺍ ﺗﻘﺪﻳﺮ ﺍﳌﻜﻠﻔﲔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻭﺍﳌﺘﻀﺮﺭﻳﻦ ﻣﻦ ﺃﻱ ﺗﻌﺪﻳﻞ ﰲ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻓﻴﻤﺎ ﺇﺫﺍ ﻛﺎﻥ ﺑﺈﻣﻜﺎﻥ ﺇﺟﺮﺍﺀﺍ ﻣﺎ ﺃﻥ ﳛﻘﻖ ﻫﺪﻓﺎ ﻣﺮﻏﻮﺑﺎ‪.1‬‬

‫ﻳﺘﻄﻠﺐ ﺗﻮﻓﲑ ﺗﻠﻚ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﲢﻠﻴﻠﻬﺎ ﻭﺟﻮﺩ ﻭﺣﺪﺓ ﺇﺩﺍﺭﻳﺔ ﻣﺘﺨﺼﺼﺔ* ﺫﺍﺕ ﻛﻔﺎﺀﺓ ﺗﻀﻄﻠﻊ ‪‬ﺬﻩ ﺍﳌﻬﻤﺔ‪ ،‬ﻭﻫﻮ‬
‫ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻛﺒﲑﺓ ﻟﺮﺻﺪ ﻭﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﲢﺪﻳﺜﻬﺎ ﻭﻭﺿﻊ ﺃﻃﺮ ﻟﻠﺘﺤﻠﻴﻞ‪ ،‬ﻭﺗﻜﻮﻳﻦ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ .‬ﺇﻥ‬
‫‪2‬‬
‫ﻭﺟﻮﺩ ﻫﺬﻩ ﺍﻟﻮﺣﺪﺓ ﺍﻹﺩﺍﺭﻳﺔ ﺿﺮﻭﺭﻱ ﻟﺘﻮﺟﻴﻪ ﻭﺗﻄﻮﻳﺮ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﻋﻢ ﺍﻟﺘﻨﻤﻴﺔ‪ .‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ‪:‬‬
‫‪ -‬ﺗﻮﺳﻴﻊ ﺃﻃﺮ ﺗﻘﻴﻴﻢ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﻜﻮﻳﻦ ﻣﺰﻳﺞ ﺿﺮﻳﱯ ﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ؛‬
‫‪ -‬ﻣﻘﺎﺭﻧﺔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﻠﻴﺔ ﻣﻊ ﺗﻠﻚ ﺍﳌﻮﺟﻮﺩﺓ ﰲ ﺍﻟﺪﻭﻝ ﺍﻷﺧﺮﻯ؛‬
‫‪ -‬ﺍﻟﻘﻴﺎﻡ ﺑﺘﺤﻠﻴﻞ ﻣﺴﺘﻤﺮ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳑﺎ ﳝﻜﻦ ﻣﻦ ﺍﻛﺘﺴﺎﺏ ﺍﳋﱪﺓ‪ ،‬ﻭﺗﻮﺳﻴﻊ ﺍﻟﻨﻘﺎﺵ ﺣﻮﻝ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻴﺸﻤﻞ ﻋﺪﺩ ﺃﻭﺳﻊ ﻣﻦ ﺍﳋﱪﺍﺀ‪.‬‬

‫‪ -2‬ﻭﻇﺎﺋﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻳﺘﺒﲔ ﺃﻥ ﻭﻇﺎﺋﻔﻬﺎ ﻣﺮﺗﺒﻄﺔ ﺑﺘﺪﺧﻞ ﺍﻟﺪﻭﻟﺔ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ .‬ﰲ ﺍﻻﺩﺑﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﺻﺒﺢ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺘﻘﻠﻴﺪﻱ ﻟﺪﻭﺭ ﺍﻟﺪﻭﻟﺔ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺬﻱ ﻗﺪﻣﻪ‬
‫‪4‬‬ ‫‪3‬‬
‫‪Musgrave‬ﺳﻨﺔ ‪1959‬ﻡ‪ ،‬ﻭﺍﻟﺬﻱ ﺣﺪﺩ ﻓﻴﻪ ﺛﻼﺙ ﻭﻇﺎﺋﻒ ﻟﻠﺪﻭﻟﺔ‪:‬‬

‫‪1OCDE, Stratégie de développement du climat des affaires, maroc, sans date, p5.‬‬
‫*ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ‪ ،‬ﻳﺘﻮﱃ ﺍ‪‬ﻠﺲ ﺍﻷﻋﻠﻰ ﻟﻠﻀﺮﺍﺋﺐ ﻫﺬﻩ ﺍﳌﻬﻤﺔ ﻭ‪/‬ﺃﻭ ﻭﺣﺪﺓ ﺇﺩﺍﺭﻳﺔ ﺗﺎﺑﻌﺔ ﻟﻮﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ .‬ﻭﺗﻮﺟﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳍﻴﺌﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‬
‫ﻭﺍﻟﺪﻭﻟﻴﺔ ﺗﻘﻮﻡ ﲟﺴﺎﻋﺪﺓ ﺍﻟﺪﻭﻝ ﻭﺧﺎﺻﺔ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻋﻠﻰ ﺗﻘﺪﱘ ﺍﳌﺴﺎﻋﺪﺍﺕ ﺍﻟﺘﻘﻨﻴﺔ ﻭﺍﻛﺘﺴﺎﺏ ﺍﳋﱪﺍﺕ ﰲ ﻭﺿﻊ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻄﺒﻴﻖ‬
‫‪United Nation, OVERVIEW OF COOPERATION ON CAPACITY BUILDING IN‬‬ ‫ﺑﺮﺍﻣﺞ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺃﻧﻈﺮ‪:‬‬
‫‪TAXATION, 2010(E/C.18/2010/CRP.11 ).‬‬
‫‪2 OCDE,(sans date) Op.cit, P4-5.‬‬
‫‪ ،(2007 - 1910) Richard Abel Musgrave 3‬ﺍﻗﺘﺼﺎﺩﻱ ﺃﻣﺮﻳﻜﻲ ﻣﻦ ﺃﺻﻞ ﺃﳌﺎﱐ‪ .‬ﺩﺭﺱ ﰲ ﻋﺪﺓ ﺟﺎﻣﻌﺎﺕ ﺃﻣﺮﻳﻜﻴﺔ‪ ،‬ﻣﻦ‬
‫ﺃﻫﻢ ﺃﻋﻤﺎﻟﻪ " ﻧﻈﺮﻳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ )‪ ،"(1959‬ﺍﻟﺬﻱ ﻳﻌﺪ ﻣﺴﺎﳘﺔ ﺭﺍﺋﺪﺓ ﰲ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬
‫‪4 Jean-Marc DANIEL, Richard Musgrave et les fonctions économiques de l’Etat, la revue du‬‬
‫‪trésor N°1, Janvier 2008, P61. www. gestionfipu.com/GESTIONFIRU.COM/Archive/01-‬‬
‫‪2008/janvier%202008%20Daniel.pdf.‬‬

‫‪3‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﻭﻇﻴﻔﺔ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻷﻣﺜﻞ ﺍﳌﻮﺍﺭﺩ‪ :‬ﳚﺐ ﻋﻠﻰ ﺍﻟﺪﻭﻟﺔ ﺍﻟﺘﺪﺧﻞ ﰲ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺗﻌﺘﱪ ﻣﺮﺿﻴﺔ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺎ ﻭﺍﺟﺘﻤﺎﻋﻴﺎ ﺃﻛﺜﺮ ﻣﻦ ﺗﻠﻚ ﺍﻟﻨﺎﲡﺔﻋﻦ ﺍﻟﺴﻮﻕ؛‬
‫‪ -‬ﻭﻇﻴﻔﺔ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪ :‬ﳚﺐ ﻋﻠﻰ ﺍﻟﺪﻭﻟﺔ ﺃﻥ ﺗﺴﻌﻰ ﺇﱃ ﺗﺼﺤﻴﺢ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻷﻭﱄ ﻟﻠﺪﺧﻞ ﺑﻄﺮﻳﻘﺔ ﺗﺘﻔﻖ ﻣﻊ‬
‫ﺭﺅﻳﺔ ﺍ‪‬ﺘﻤﻊ ﻟﻠﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ؛‬
‫‪ -‬ﻭﻇﻴﻔﺔﺍﻻﺳﺘﻘﺮﺍﺭﺍﻻﻗﺘﺼﺎﺩﻱ‪ :‬ﳚﺐ ﻋﻠﻰ ﺍﻟﺪﻭﻟﺔ ﺃﻥ ﺗﻀﻊ ﻟﻨﻔﺴﻬﺎ ﻫﺪﻑ ﺿﻤﺎﻥ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﺘﻮﺍﺯﻥ‪ ،‬ﺃﻱ‬
‫ﲢﻘﻴﻖ ﺍﻟﻌﻤﺎﻟﺔ ﺍﻟﻜﺎﻣﻠﺔ ﺩﻭﻥ ﺍﻟﺘﺴﺒﺐ ﰲ ﺍﻟﺘﻀﺨﻢ ﺃﻭﺍﻟﺮﻛﻮﺩ‪.‬‬

‫ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﺘﻘﺴﻴﻢ ﺇﱃ ﻭﺿﻊ ﺇﻃﺎﺭ ﻣﻔﺎﻫﻴﻤﻲ ﻟﺪﺭﺍﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻟﻜﻨﻪ ﻻ ﻳﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ ﻭﻇﺎﺋﻒ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺣﻴﺚ ﺃﻥ ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻫﻲ ﺟﺰﺀ ﻣﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻓﺎﻟﻀﺮﻳﺒﺔ ﺗﺸﺎﺭﻙ ﰲ ﻭﻇﺎﺋﻒ ﺍﻟﺪﻭﻟﺔ‪،‬‬
‫ﻟﻜﻨﻬﺎ ﻻ ﺗﺘﻜﻴﻒ ﻣﺒﺎﺷﺮﺓ ﻣﻊ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﺜﻼﺙ ﻟـ ‪ .1Musgrave‬ﻟﺬﻟﻚ ﻳﺮﻯ ‪ Leroy‬ﺃﻥ ﻫﻨﺎﻙ ﲬﺲ ﻭﻇﺎﺋﻒ‬
‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺒﻨﻴﺔ ﻋﻠﻰ ﺗﺼﻨﻴﻒ ﺍﺟﺘﻤﺎﻋﻲ ﺳﻴﺎﺳﻲ ﻟﻠﺪﻭﻟﺔ ﻣﻦ ﻣﻨﻈﻮﺭ ﺿﺮﻳﱯ‪ ،‬ﻭﻫﻲ ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﻇﻴﻔﺔ‬
‫ﺍﻟﻀﺒﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻇﻴﻔﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ ﻭﺍﻟﻮﻇﻴﻔﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ‪.‬ﺍﺳﺘﻜﻤﺎﻻ ﻟﻠﺘﺤﻠﻴﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫ﺍﻟﺘﻘﻠﻴﺪﻱ ﻟﺪﻭﺭ ﺍﻟﺪﻭﻟﺔ ﺍﻟﺬﻱ ﻗﺪﻣﻪ ‪ Musgrave‬ﺍﻟﺬﻱ ﳛﺼﺮ ﺍﻟﻮﻇﺎﺋﻒ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻀﺮﻳﺒﺔ ﰲ ﺍﻟﻀﺒﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺇﻋﺎﺩﺓ‬
‫ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪.2‬‬

‫‪ 1-2‬ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ‬

‫ﺗﺘﻤﺜﻞ ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻮﻓﲑ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻟﺘﻐﻄﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ‪.‬ﺗﺎﺭﳜﻴﺎ ﺍﺳﺘﺨﺪﻣﺖ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﺃﺩﺍﺓ ﻟﺘﻤﻮﻳﻞ ﺍﳊﺮﻭﺏ‪ ،‬ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺗﻄﻮﺭ ﺩﻭﺭ ﺍﻟﺪﻭﻟﺔ ﺇﻻ ﺃﻥ ﻫﺬﻩ ﺍﻟﻮﻇﻴﻔﺔ ﺑﻘﻴﺖ ﺛﺎﺑﺘﺔ ﻭﻣﺴﺘﻘﺮﺓ‪ .‬ﺇﻻ ﺃﻥ‬
‫ﺍﻻﺳﺘﺜﻨﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﺔ ﲤﺲ ﺑﺎﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﰲ ﻛﻮ‪‬ﺎ ﺗﻘﻠﺺ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﰲ ﺳﺒﻴﻞ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ‪.‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻭﺟﻮﺩ ﻣﺼﺎﺩﺭ ﺃﺧﺮﻯ ﻟﺘﻤﻮﻳﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺒﻘﻰ ﺍﳌﺼﺪﺭ ﺍﳌﻔﻀﻞ‬
‫ﺑﺴﺒﺐ ﻃﺎﺑﻌﻬﺎ ﻏﲑ ﺍﻟﺘﻀﺨﻤﻲ‪ .،‬ﻭﳏﺪﻭﺩﻳﺔ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺍﳌﺼﺎﺩﺭ ﺍﻷﺧﺮﻯ ﻛﺎﻹﺻﺪﺍﺭ ﺍﻟﻨﻘﺪﻱ ﺃﻭ ﺍﻟﻘﺮﻭﺽ ﺍﻟﻌﺎﻣﺔ‪ .‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ‬
‫ﳉﻮﺀ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﳌﺘﻘﺪﻣﺔ ﺑﺸﻜﻞ ﻣﻜﺜﻒ ﻟﻺﻗﺘﺮﺍﺽ ﻣﻨﺬ ﻋﺪﺓ ﻋﻘﻮﺩ ﺑﺸﻜﻞ ﻳﻮﺣﻲ ﺃﻥ ﺍﻻﻗﺘﺮﺍﺽ ﺃﺻﺒﺢ‬

‫‪1 Jean-Marie Monnier. La Politique Fiscale: Objectifs Et Contraintes. Les Cahiers Français:‬‬
‫‪Documents D’actualité, La Documentation Française, 2008, PP.03-08.‬‬
‫‪2 Marc Leroy, L’impot, L’etat Et la sociéte, la sociologie fiscal de la démocratie‬‬
‫‪interventionniste, Ed Economica, Paris 2010, P285.‬‬

‫‪4‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﻨﺎﻓﺲ ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻏﲑ ﺃﻥ ﺍﻟﻀﺮﻳﺒﺔ ﻫﻲ ﺍﻟﱵ ﺳﺘﻤﻮﻝ ﺗﺴﺪﻳﺪ ﻫﺬﻩ ﺍﻟﻘﺮﻭﺽ‪ .1‬ﻣﺜﻼ ﺍﺭﺗﻔﻊ ﺍﻟﺪﻳﻦ ﺍﻟﻌﻤﻮﻣﻲ‬
‫ﰲ ﻓﺮﻧﺴﺎ ﻣﻨﺪ ﺳﻨﺔ ‪ 2003‬ﻓﻮﻕ ﺣﺪﻭﺩ ‪ %60‬ﺍﳌﻘﺮﺭﺓ ﻟﺒﻠﺪﺍﻥ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ ﲟﻮﺟﺐ ﺍﺗﻔﺎﻗﻴﺔ ﻣﺎﺳﺘﺮﺧﺖ‪ .‬ﻭﻧﻮﺿﺢ‬
‫ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﺭﻗﻢ )‪.(01‬‬

‫ﺍﳉﺪﻭﻝ‪ :01‬ﺍﳌﻘﺎﺭﺑﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ ﻟﻠﻀﺮﻳﺒﺔ‬

‫ﺇﻳﺮﺍﺩﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻟﺘﻤﻮﻳﻞ ﺍﻟﻨﻔﻘﺎﺕ‪.‬‬ ‫ﺍﻟﻮﻇﻴﻔﺔ ﺍﳌﺎﻟﻴﺔ‬

‫‪ -‬ﺍﻟﺘﺪﺧﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺍﻟﻘﻄﺎﻋﺎﺕ ﺫﺍﺕ ﺍﻷﻭﻟﻮﻳﺔ‪ ،‬ﺍﻟﺘﺼﺪﻳﺮ‪ ،‬ﺍﻟﺒﺤﺚ ‪..‬‬ ‫ﻭﻇﻴﻔﺔ ﺍﻟﻀﺒﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫‪ -‬ﺍﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻟﻔﺎﺋﺪﺓ ﺍﻷﻛﺜﺮ ﻓﻘﺮﺍ؛‬ ‫ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫‪ -‬ﺗﺼﻨﻴﻒ ﺿﺮﻳﱯ ﻟﻠﻤﺠﺘﻤﻊ‪ :‬ﺿﺮﺍﺋﺐ ﺧﺎﺻﺔ ﺑـ‪ :‬ﺍﻟﻌﺎﺋﻼﺕ‪ ،‬ﺑﻌﺾ ﺍﻟﻔﺌﺎﺕ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ‪،‬‬
‫ﺑﻌﺾ ﺍﳌﻨﺘﺠﺎﺕ‪ ،‬ﺑﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ‪.‬‬
‫‪ -‬ﺍﻹﺧﺘﺼﺎﺹ ﺍﻻﻗﻠﻴﻤﻲ ﻭﺍﻟﻘﺎﻧﻮﱐ ﰲ ﳎﺎﻝ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ؛‬ ‫ﻭﻇﻴﻔﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ‬
‫‪ -‬ﺍﻟﻼﻣﺴﺎﻭﺍﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻻﻗﻠﻴﻢ ﺍﻟﻮﻃﲏ؛‬
‫‪ -‬ﺗﻨﻤﻴﺔ ﺍﻻﻗﻠﻴﻢ‪:‬ﺍﻋﻔﺎﺀﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻟﺒﻌﺾ ﺍﳌﻨﺎﻃﻖ ﺍﻟﺮﻳﻔﻴﺔ ﺍﻻﻗﻞ ﺗﻨﻤﻴﺔ‪ ،‬ﻟﺒﻌﺾ ﺍﻻﺣﻴﺎﺀ‬ ‫)ﺍﻹﻳﻜﻮﻟﻮﺟﻴﺔ(‬
‫ﺍﳊﻀﺮﻳﺔ ﻭﲢﻔﻴﺰﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻟﻔﺎﺋﺪﺓ ﺍﳌﻨﺎﻃﻖ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ؛‬
‫‪ -‬ﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻟﺒﻴﺌﺔ‪ :‬ﻓﺮﺽ ﺿﺮﺍﺋﺐ ﺑﻴﺌﻴﺔ‪ ،‬ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﺇﺷﺮﺍﻙ ﺍﳌﻮﺍﻃﻦ ﰲ ﲤﻮﻳﻞ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺩﺍﺕ ﺍﻟﺼﺎﱀ ﺍﻟﻌﺎﻡ)ﺗﺮﻗﻴﺔ ﺍﻟﺜﻘﺎﻓﺔ ﺍﳌﺎﻟﻴﺔ(؛‬ ‫ﻭﻇﻴﻔﺔ ﺳﻴﺎﺳﻴﺔ‬
‫‪ -‬ﺍﻟﺸﺮﻋﻴﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ؛‬
‫‪ -‬ﺍﳊﺲ ﺍﳌﺪﱐ ﺍﻟﻀﺮﻳﱯ؛‬
‫‪ -‬ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﳌﻮﺍﻓﻘﺔ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺍﻟﻀﺮﻳﺒﺔ‪.‬‬
‫‪Marc Leroy, L’impot, L’etat Et la sociéte, la sociologie fiscal de la‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪démocratie interventionniste, Ed Economica, Paris 2010, P285.‬‬

‫‪ 2-2‬ﺍﻟﻮﻇﻴﻔﺔ ﺍﻹﻗﺘﺼﺎﺩﻳﺔ‬

‫ﺗﺆﺩﻱ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻇﻴﻔﺔ ﺍﻟﻀﺒﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻋﻨﺪﻣﺎ ‪‬ﺪﻑ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ ﲢﻔﻴﺰ ﺃﻭ ﻛﺒﺢ‬
‫ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺃﻱ ﻣﻌﺎﳉﺔ ﻛﻞ ﻣﻦ ﺍﻟﻔﺠﻮﺓ ﺍﻻﻧﻜﻤﺎﺷﻴﺔ ﺃﻭ ﺍﻟﻔﺠﻮﺓ ﺍﻟﺘﻀﺨﻤﻴﺔ‪ ،‬ﺃﻭ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﻟﻌﻨﺎﺻﺮ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻹﻧﺘﺎﺝ‪ ،‬ﺍﻟﺘﻀﺨﻢ‪ ،‬ﺍﻻﺳﺘﻬﻼﻙ‪ ،‬ﺍﻻﺩﺧﺎﺭ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺃﻭ ﻋﻨﺪﻣﺎ ‪‬ﺪﻑ ﺇﱃ ﺗﻮﺟﻴﻪ ﻫﻴﻜﻠﻲ ﻟﺒﻌﺾ‬
‫ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲣﻔﻴﺾ ﺃﻭ ﺭﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺍﻟﺮﺳﻮﻡ ﻭﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ‪.‬‬

‫‪1 Marc Leroy, Op.cit , P286.‬‬

‫‪5‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 1-2-2‬ﲢﻔﻴﺰ ﺃﻭﻛﺒﺢ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪:‬‬

‫ﺗﺘﻢ ﻣﻌﺎﳉﺔ ﺍﻟﻔﺠﻮﺓ ﺍﻻﻧﻜﻤﺎﺷﻴﺔ ﺑﺴﻴﺎﺳﺔ ﻣﺎﻟﻴﺔ ﺗﻮﺳﻌﻴﺔ ‪‬ﺪﻑ ﺇﱃ ﺯﻳﺎﺩﺓ ﺣﺠﻢ ﺍﻟﻄﻠﺐ ﺍﻟﻜﻠﻲ‪ .‬ﻭﳝﻜﻦ ﲢﻘﻴﻖ‬
‫ﺫﻟﻚ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲞﻔﺾ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﻟﺪﻯ ﺍﻷﻓﺮﺍﺩ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺯﻳﺎﺩﺓ ﻛﻞ ﻣﻦ ﺍﻻﺳﺘﻬﻼﻙ ﻭﺍﻻﺩﺧﺎﺭ ﻭﻣﻦ ﰒ ﺍﺭﺗﻔﺎﻉ ﺣﺠﻢ ﺍﻟﻄﻠﺐ ﺍﻟﻜﻠﻲ ﺍﻻﺳﺘﻬﻼﻛﻲ ﻭﺍﻻﺳﺘﺜﻤﺎﺭﻱ؛ ﺃﻭ‬
‫ﺑﺘﺨﻔﻴﺾ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺑﺎﻟﺘﺎﱄ ﺗﺸﺠﻴﻊ ﺍﻹﻧﺘﺎﺝ ﻭﺗﺸﻐﻴﻞ ﺍﻟﻄﺎﻗﺎﺕ ﺍﻟﻌﺎﻃﻠﺔ ﻭﺯﻳﺎﺩﺓ‬
‫ﻓﺮﺹ ﺍﻟﻌﻤﻞ‪ .‬ﺃﻣﺎ ﺍﻟﻔﺠﻮﺓ ﺍﻟﺘﻀﺨﻤﻴﺔ ﺗﺘﻢ ﻣﻌﺎﳉﺘﻬﺎ ﺑﺴﻴﺎﺳﺔ ﻣﺎﻟﻴﺔ ﺍﻧﻜﻤﺎﺷﻴﺔ‪ .1‬ﻭﳝﻜﻦ ﲢﻘﻴﻖ ﺫﻟﻚ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺭﻓﻊ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﺑﺎﻟﺘﺎﱄ ﺍﳔﻔﺎﺽ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﻟﺪﻯ ﺍﻷﻓﺮﺍﺩ ﻭﺑﺎﻟﻨﺘﻴﺠﺔ‬
‫ﺍﳔﻔﺎﺽ ﺣﺠﻢ ﺍﻟﻄﻠﺐ ﺍﻟﻜﻠﻲ‪ ،‬ﺃﻭ ﺑﺮﻓﻊ ﻣﻌﺪﻝ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺃﺳﻌﺎﺭﻫﺎ‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺍﳔﻔﺎﺽ ﺍﻟﻄﻠﺐ‪.‬‬

‫ﻓﻔﻲ ﺃﻋﻘﺎﺏ ﺍﻷﺯﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﳌﻴﺔ ﻟﺴﻨﺔ ‪ ،2008‬ﻗﺎﻣﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﺔ ﻛﺈﺣﺪﻯ ﺃﺩﻭﺍﺕ‬
‫ﺧﻄﺔ ﺍﻹﻧﻌﺎﺵ ﳌﻮﺍﺟﻬﺔ ﺗﺒﻌﺎﺕ ﺗﻠﻚ ﺍﻷﺯﻣﺔ‪ ،‬ﻓﻘﺪ ﺗﻀﻤﻨﺖ ﺧﻄﺔ ﺍﻹﻧﻌﺎﺵ ﺍﻟﻔﺮﻧﺴﻴﺔ ﺍﳌﻌﺘﻤﺪﺓ ﰲ ﺩﻳﺴﻤﱪ ‪2008‬‬
‫ﲣﻔﻴﺾ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺧﺎﺻﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﲣﻔﻴﺾ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﱵ‬
‫ﺗﺘﺤﻤﻠﻬﺎ ﺍﻟﻔﺌﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻷﻗﻞ ﺩﺧﻼ‪ ،‬ﻭﲢﺴﲔ ﻧﻈﺎﻡ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺗﺒﻂ ﺑﺄﻧﺸﻄﺔ ﺍﻟﺒﺤﺚ‪ ،‬ﻭﰲ ﺟﻮﻳﻠﻴﺔ‬
‫‪ 2009‬ﰎ ﺧﻔﺾ ﻣﻌﺪﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻋﻠﻰ ﻧﺸﺎﻁ ﺍﳌﻄﺎﻋﻢ ﻣﻦ ‪ ٪19.6‬ﺇﱃ ‪ .٪5.5‬ﻭﰲ ﺍﺳﺒﺎﻧﻴﺎ ﰎ‬
‫ﺍﻋﺘﻤﺎﺩ ﺧﻄﺔ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻜﻴﻨـﺰﻳﺔ ‪‬ﺪﻑ ﺇﱃ ﲣﻔﻴﻒ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻷﻓﺮﺍﺩ ﻭﺍﻟﺸﺮﻛﺎﺕ ﻛﻤﺎ ﴰﻠﺖ‬
‫ﺇﻟﻐﺎﺀ ﺿﺮﻳﺒﺔ ﺍﻟﺜﺮﻭﺓ‪ .‬ﻛﻤﺎ ﻗﺎﻣﺖ ﺃﳌﺎﻧﻴﺎ ﰲ ﺑﺪﺍﻳﺔ ﻋﺎﻡ ‪ 2009‬ﲞﻔﺾ ﺑﻨﺴﺒﺔ ‪ ٪14‬ﺇﱃ ‪ %15‬ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﳌﻄﺒﻖ ﻋﻠﻰ‬
‫ﺍﻟﺸﺮﳛﺔ ﺍﻟﺪﻧﻴﺎ ﻣﻦ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺍﻟﺰﻳﺎﺩﺓ ﰲ ﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻛﻤﺎ ﺧﻔﻀﺖ ﺍﳌﻤﻠﻜﺔ‬
‫ﺍﳌﺘﺤﺪﺓ ﻣﻌﺪﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﻨﺴﺒﺔ ‪ % 2.5‬ﺳﻨﺔ ‪.22009‬‬

‫‪1‬ﻋﺎﺩﺓ ﻣﺎ ﺗﻔﻀﻞ ﺍﻟﺪﻭﻝ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻮﺳﻌﻴﺔ ﻋﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻻﻧﻜﻤﺎﺷﻴﺔ‪.‬ﺣﻴﺚ ﱂ ﺗﻌﺪ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ ﻣﻄﺒﻘﺔ ﰲ ﺩﻭﻝ ﺍﻻﲢﺎﺩ‬
‫ﺍﻻﻭﺭﻭﰊ ﻣﻨﺬ ﺍﻟﺜﻤﺎﻧﻴﻨﺎﺕ‪ ،‬ﻭﻳﺘﻢ ﻣﻌﺎﳉﺔ ﺍﻟﺘﻀﺨﻢ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻨﻘﺪﻳﺔ‪.‬‬
‫‪2 Bernard CASTAGNEDE, les politiques fiscales et la crise en Union Européenne, Discours‬‬
‫‪Prononcé a l’occasion de la céronpmie de remise du titre de Docteur Honoris causa de la‬‬
‫‪faculté de droit de l’université d’athénes,22/05/2012 disponible sur internet:‬‬
‫‪http://www.univ-‬‬
‫‪paris1.fr/fileadmin/atelierdroitfiscal/Documentation_compl%C3%A9mentaire/‬‬
‫‪CASTAGNEDE_B.__Les_politiques_fiscales_et_la_crise_en_Union_Europ%C3%A9enne__Univ.‬‬
‫‪_d_Ath%C3%A8nes__22.05.2012_.pdf‬‬

‫‪6‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 2-2-2‬ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﻣﺘﻐﲑﺍﺕ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‬

‫ﺗﺴﺘﺨﺪﻡ ﺍﳊﻜﻮﻣﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺑﻌﺾ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﺗﻮﺟﻴﻬﻬﺎ ﻛﺎﻟﺘﻮﻇﻴﻒ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻻﺩﺧﺎﺭ ﻭﻏﲑﻫﺎ‪ ،‬ﻭﻫﺬﺍ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﻣﻌﻴﻨﺔ‪ .‬ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﺘﻮﻇﻴﻒ‪ :‬ﺗﺆﺛﺮ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ ﺍﻟﻌﺮﺽ ﻭﺍﻟﻄﻠﺐ ﻋﻠﻰ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ‪ ،‬ﻓﻴﺘﺄﺛﺮ ﻗﺮﺍﺭ ﺍﻷﺳﺮ‬
‫ﺃﻭ ﺍﻷﻓﺮﺍﺩ ﺑﺎﻻﻟﺘﺤﺎﻕ ﺑﺴﻮﻕ ﺍﻟﻌﻤﻞ ﺑﻌﺪﺓ ﻋﻨﺎﺻﺮ ﲣﺺ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ‪ ،‬ﻛﺎﳌﻌﺪﻝ‬
‫ﺍﳊﺪﻱ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﺣﺪﻭﺩ ﺍﻹﺧﻀﺎﻉ‪ ،‬ﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﳋﺼﻮﻣﺎﺕ ﻭﻏﲑﻫﺎ‪ . 1‬ﻓﻘﺪ ﺍﺛﺒﺖ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺪﻭﻝ‬
‫ﺍﳌﺘﻘﺪﻣﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ )ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ( ﺗﺄﺛﲑﺍ ﻛﺒﲑﺍ ﻋﻠﻰ ﺭﻏﺒﺔ ﺍﻟﻌﺎﻃﻠﲔ‬
‫ﻋﻦ ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﻌﻤﻞ‪ ،‬ﻓﻀﻼ ﻋﻦ ﻗﺮﺍﺭﺍﺕ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﻋﻠﻰ ﻣﻮﺍﺻﻠﺔ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻭ ﺯﻳﺎﺩﺓ ﺍﻟﻨﺸﺎﻁ‪.2‬‬
‫‪ -‬ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ‪ :‬ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺣﺠﻢ ﺍﺳﺘﻬﻼﻙ ﺍﻟﻜﻠﻲ ﺃﻭ ﻟﺘﻮﺟﻴﻪ ﺍﻻﺳﺘﻬﻼﻙ‬
‫ﻟﺒﻌﺾ ﺍﻟﺴﻠﻊ ﻭﺍﳊﺪ ﻣﻦ ﺍﺳﺘﻬﻼﻙ ﺳﻠﻊ ﺃﺧﺮﻯ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺃﻭ ﻋﻠﻰ ﺍﻷﺳﻌﺎﺭ‪.‬‬
‫ﻓﺎﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺗﺆﺛﺮ ﰲ ﺣﺠﻢ ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻜﻠﻲ ﻟﻜﻮ‪‬ﺎ ﲣﻔﺾ ﻣﻦ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﻟﻸﻓﺮﺍﺩ‪ ،‬ﺑﻴﻨﻤﺎ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﳝﻜﻦ ﺃﻥ ﺗﺴﺘﻬﺪﻑ ﺳﻠﻌﺎ ﻣﻌﻴﻨﺔ ﻓﻬﻲ ﺗﺆﺛﺮ ﰲ ﺃﺳﻌﺎﺭ ﺗﻠﻚ ﺍﻟﺴﻠﻊ ﺩﻭﻥ ﺳﻮﺍﻫﺎ‪ .‬ﻳﺘﻮﻗﻒ‬
‫ﺗﺄﺛﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ ﻋﻠﻰ ﻣﻘﺪﺍﺭ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻋﻠﻰ ﺩﺭﺟﺔ ﻣﺮﻭﻧﺔ ﺍﻟﻄﻠﺐ ﺍﻟﺴﻌﺮﻳﺔ‪ ،‬ﻓﺎﻟﺴﻠﻊ ﺫﺍﺕ ﺍﻟﻄﻠﺐ‬
‫ﺍﳌﺮﻥ ﻳﻨﺨﻔﺾ ﺍﻟﻄﻠﺐ ﻋﻠﻴﻬﺎ ﺑﻔﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺃﻣﺎ ﺍﻟﺴﻠﻊ ﺫﺍﺕ ﺍﻟﻄﻠﺐ ﻏﲑ ﺍﳌﺮﻥ ﻓﻼ ﻳﺘﺄﺛﺮ ﺍﺳﺘﻬﻼﻛﻬﺎ ﺑﻔﺮﺽ‬
‫ﺍﻟﻀﺮﻳﺒﺔ‪.‬‬
‫ﺗﺸﺠﻴﻊ ﺍﺳﺘﻬﻼﻙ ﺍﻟﺴﻠﻊ ﺍﶈﻠﻴﺔ‪ :‬ﺗﺴﺘﺨﺪﻡ ﺍﻟﻀﺮﺍﺋﺐ ﻟﺘﺸﺠﻴﻊ ﺍﺳﺘﻬﻼﻙ ﺃﻭ ﺗﺼﺪﻳﺮ ﺍﻟﺴﻠﻊ ﺍﳌﻨﺘﺠﺔ ﳏﻠﻴﺎ ﲞﻔﺾ‬ ‫‪-‬‬
‫ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻴﻬﺎ ﺃﻭ ﺇﻋﻔﺎﺋﻬﺎ ﻭﺇﺧﻀﺎﻉ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻮﺭﺩﺓ ﺇﱃ ﺿﺮﺍﺋﺐ ﺃﻋﻠﻰ‪ .‬ﻛﻤﺎ ﺗﺆﺩﻱ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‬
‫ﺍﻹﻧﺘﺎﺝ ﺍﻟﱵ ﺗﻔﺮﺽ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺃﺳﻌﺎﺭ ﺍﳌﻨﺘﺠﺎﺕ ﻧﺘﻴﺠﺔ ﲢﻤﻴﻞ ﺍﳌﻨﺘﺞ ﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﺒﺔ ﺇﱃ‬
‫ﺍﳌﺴﺘﻬﻠﻚ ﳑﺎ ﳛﺪ ﻣﻦ ﺍﺳﺘﻬﻼﻛﻬﺎ‪ ،‬ﻭﺇﺫﺍ ﺗﺮﺍﺟﻊ ﺍﻟﻄﻠﺐ ﻋﻠﻰ ﺍﻟﺴﻠﻌﺔ ﺇﱃ ﺣﺪ ﺍﳋﺴﺎﺋﺮ ﻓﺴﻴﻨﺴﺤﺐ ﺍﳌﻨﺘﺞ ﻣﻦ‬
‫ﺍﻟﺴﻮﻕ‪ ،‬ﻭﻳﻨﺨﻔﺾ ﺍﻟﻌﺮﺽ ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﺭﺗﻔﺎﻉ ﺍﻷﺳﻌﺎﺭ‪ .‬ﺃﻣﺎ ﺧﻔﺾ ﻫﺬﻩ ﺍﻟﻀﺮﺍﺋﺐ ﻓﻴﻌﻤﻞ ﻋﻠﻰ ﺧﻔﺾ ﺗﻜﺎﻟﻴﻒ‬
‫ﺍﻹﻧﺘﺎﺝ ﻭﺑﺎﻟﺘﺎﱄ ﺯﻳﺎﺩﺓ ﺗﻨﺎﻓﺴﻴﺔ ﺍﳌﺆﺳﺴﺎﺕ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻻﺩﺧﺎﺭ‪ :‬ﻳﻌﺮﻑ ﺍﻻﺩﺧﺎﺭ ﺑﺄﻧﻪ ﺫﻟﻚ ﺍﳉﺰﺀ ﻣﻦ ﺍﻟﺪﺧﻞ ﻏﲑ ﺍﳌﺨﺼﺺ ﻟﻼﺳﺘﻬﻼﻙ‪ ،‬ﻓﺎﻟﺪﺧﻞ ﻳﻘﺴﻢ ﺑﲔ‬
‫ﺍﺳﺘﻬﻼﻙ ﻭﺍﺩﺧﺎﺭ‪ .‬ﻟﺬﻟﻚ ﻳﺮﺗﺒﻂ ﺗﺄﺛﲑ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﺩﺧﺎﺭ ﺍﻷﻓﺮﺍﺩ ﺑﺘﺄﺛﲑﻫﺎ ﻋﻠﻰ ﺍﺳﺘﻬﻼﻛﻬﻢ‪ ،‬ﻓﺎﻟﻀﺮﻳﺒﺔ ﺗﺪﻓﻊ ﻣﻦ‬

‫‪1 OCDE( sans date), op.cit, P 8.‬‬

‫‪2Raffaele Petruzzi and Karoline Spies (Eds), Tax Policy Challenges in the 21st Century , 2014,P6.‬‬
‫‪Disponible sur Internet:‬‬
‫‪http://www.beck-shop.de/fachbuch/leseprobe/9783707331295_Excerpt_004.pdf‬‬

‫‪7‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺰﺀ ﺍﳌﺨﺼﺺ ﻟﻺﺳﺘﻬﻼﻙ ﺇﺫﺍ ﻛﺎﻥ ﺍﳌﻜﻠﻒ ﻣﻦ ﺫﻭﻱ ﺍﻟﺪﺧﻮﻝ ﺍﳌﻨﺨﻔﻀﺔ‪ ،‬ﺃﻣﺎ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ‬
‫ﻓﻴﺪﻓﻌﻮﻥ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻦ ﺍﳉﺰﺀ ﺍﳌﺨﺼﺺ ﻟﻼﺩﺧﺎﺭ‪.‬‬

‫‪ 3-2-2‬ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳓﻮ ﻗﻄﺎﻋﺎﺕ ﻣﻌﻴﻨﺔ‪*:‬‬

‫ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﺔ ﺑﻐﺮﺽ ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳓﻮ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﻌﻴﻨﺔ ﺃﻭ ﻗﻄﺎﻋﺎﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﺗﺘﻤﺜﻞ ﺃﻫﻢ‬
‫‪1‬‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﻟﱵ ﳝﻜﻦ ﺍﻟﺴﻌﻲ ﺇﱃ ﲢﻘﻴﻘﻬﺎ ﻣﻦ ﺧﻼﻝ ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ‪:‬‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﺍﻷﻧﺸﻄﺔ ﺫﺍﺕ ﺍﻟﻨﻔﻊ ﻭﺍﻷﳘﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ؛‬
‫‪ -‬ﺧﻠﻖ ﺃﺷﻜﺎﻝ ﺟﺪﻳﺪﺓ ﻟﻼﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻌﻤﻞ ﻋﻠﻰ ﺇﺣﺪﺍﺙ ﻣﻨﺎﺻﺐ ﺷﻐﻞ؛‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﳓﻮ ﺍﳌﻨﺎﻃﻖ ﺍﶈﺮﻭﻣﺔ؛‬
‫‪ -‬ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﳓﻮ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﱵ ﺗﻌﺘﱪ ﺫﺍﺕ ﺃﻭﻟﻮﻳﺔ؛‬
‫‪ -‬ﺧﻠﻖ ﺍﻟﺘﻮﺍﺯﻥ ﺍﳉﻬﻮﻱ ﻭﺍﻟﻘﻄﺎﻋﻲ ﻭﺍﻟﻨﻬﻮﺽ ﺑﺒﻌﺾ ﺍﳌﻨﺎﻃﻖ؛‬
‫‪ -‬ﺍﺳﺘﻐﻼﻝ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺍﳌﺘﺎﺣﺔ‪.‬‬

‫‪ 3-2‬ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﺗﺘﻀﻤﻦ ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﻭﺗﻮﺟﻴﻪ ﺳﻠﻮﻙ ﺑﻌﺾ ﺍﻟﻔﺌﺎﺕ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬ﻫﺬﻩ ﺍﻟﻮﻇﻴﻔﺔ ﺩﻋﺎ ﺇﻟﻴﻬﺎ "ﺟﻮﻥ ﺟﺎﻙ ﺭﻭﺳﻮ" ﰲ ﻛﺘﺎﺑﻪ ﺍﻟﻌﻘﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﻛﻤﺎ ﺃﺷﺎﺭ "ﻛﺎﺭﻝ ﻣﺎﺭﻛﺲ" ﺇﱃ‬
‫ﺃﳘﻴﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.2‬‬

‫ﺗﻮﺻﻒ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻨﺴﺒﻴﺔ ﻭﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ ﺑﺄ‪‬ﺎ ﻻ ﺗﺮﺍﻋﻲ ﻇﺮﻭﻑ ﺍﳌﻜﻠﻒ‪ ،‬ﺣﻴﺚ‬
‫ﻳﺸﻌﺮ ﺑﻌﺒﺌﻬﺎ ﺃﺻﺤﺎﺏ ﺍﻟﺪﺧﻮﻝ ﺍﳌﻨﺨﻔﻀﺔ‪ ،‬ﻭﻳﻘﻞ ﻫﺬﺍ ﺍﻟﺸﻌﻮﺭ ﻟﺪﻯ ﺃﺻﺤﺎﺏ ﺍﻟﺪﺧﻮﻝ ﺍﳌﺮﺗﻔﻌﺔ‪ ،‬ﻟﺬﻟﻚ ﻓﻬﻲ ﺗﺆﺩﻱ ﺇﱃ‬
‫ﺗﻔﺎﻭﺕ ﰲ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻔﺌﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻓﺘﺘﺪﺧﻞ ﺍﻟﺪﻭﻟﺔ ﻹﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺇﻣﺎ ﺑﺎﻟﺘﺤﻮﻳﻼﺕ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺿﻤﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺪﻭﻟﺔ ﻭﺍﻟﱵ ﲤﻮﳍﺎ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﺃﻭﻣﻦ ﺧﻼﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻣﺒﺎﺷﺮﺓ ﺇﻣﺎ ﺑﻔﺮﺽ ﺿﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﻟﺜﺮﻭﺓ ﻟﻠﻔﺌﺎﺕ ﺍﻷﻛﺜﺮ ﻏﲎ‪ ،‬ﺃﻭ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ .‬ﻓﺘﻌﻤﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻋﻠﻰ‬

‫*ﺳﻨﺘﻄﺮﻕ ﺇﱃ ﻫﺪﺍ ﺍﳌﻮﺿﻮﻉ ﺑﺘﻔﺼﻴﻞ ﺃﻛﺜﺮ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪.‬‬

‫‪ 1‬ﺑﻮﺯﻳﺪﺓ ﲪﻴﺪ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﻭﲢﺪﻳﺎﺕ ﺍﻹﺻﻼﺡ ﺍﻻﻗﺘﺼﺎﺩﻱ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ ،2004-1992‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪ ،2006/2005 ،‬ﺹ ‪.71‬‬
‫‪ 2‬ﺷﺎﻣﻴﺔ ﺃﲪﺪ ﺯﻫﲑ ﻭﺍﳋﻄﻴﺐ ﺧﺎﻟﺪ‪ ،‬ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺩﺍﺭ ﺯﻫﺮﺍﻥ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﻋﻤﺎﻥ‪ ،1997 ،‬ﺹ ‪.138‬‬

‫‪8‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺗﻘﻴﻠﺺ ﺗﻔﺎﻭﺕ ﺍﳌﺪﺍﺧﻴﻞ ﺑﲔ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ ﻣﻦ ﺟﻬﺔ ﻭﲣﻔﻒ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻷﺧﺮﻯ ﺑﺎﻟﻨﺴﺒﺔ‬
‫ﻟﻠﻔﺌﺎﺕ ﺫﺍﺕ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﻨﺨﻔﻀﺔ‪ .‬ﻛﻤﺎ ﺗﻌﻤﻞ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﻟﻔﺎﺋﺪﺓ ﺑﻌﺾ ﺍﻟﻔﺌﺎﺕ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﲢﻘﻴﻖ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪.‬‬

‫ﺇﱃ ﺿﻌﻒ‬ ‫)‪Bovaet al. (2013) ; Cubero et Hollar ( 2010‬‬ ‫ﺗﺸﲑ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻣﻨﻬﺎ‪:‬‬
‫ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻭﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺃﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﻭﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻛﺜﺮ ﻛﻔﺎﺀﺓ ﰲ‬
‫ﲢﻘﻴﻖ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﻣﻦ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .1‬ﻭﻫﻲ ﻧﻔﺲ ﺍﻟﻨﺘﻴﺠﺔ ﺍﻟﱵ ﺗﻮﺻﻠﺖ ﺇﻟﻴﻬﺎ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﱵ ﻗﺎﻡ ‪‬ﺎ ﻛﻞ‬
‫ﻣﻦ ‪ Ha DAO‬ﻭ‪ LUC Godbout‬ﺳﻨﺔ ‪. 22014‬‬

‫ﻭﻳﺮﻯ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺃﻥ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻌ‪‬ﺎﻟﺔ ﰲ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺃﻥ ﺗﺮﺍﺟﻊ ﺩﻭﺭﻫﺎ ﻣﻨﺬ‬
‫ﻣﻨﺘﺼﻒ ﺍﻟﺘﺴﻌﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ ﺳﺒﺒﻪ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﻣﻨﺬ ﺗﻠﻚ ﺍﻟﻔﺘﺮﺓ‪،‬‬
‫ﻭﺍﻟﱵ ﺧﻔﹶﻀﺖ ﰲ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﺧﺎﺻﺔ ﻋﻠﻰ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ ﻣﻊ ﺧﻔﺾ ﻣﻨﺢ ﺍﻟﺒﻄﺎﻟﺔ‬
‫ﻭﺍﳌﺴﺎﻋﺪﺍﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .3‬ﻛﻤﺎ ﻳﺮﻯ ﺿﺮﻭﺭﺓ ﺗﺼﻤﻴﻢ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺑﻌﻨﺎﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺘﻮﺍﺯﻥ ﺑﲔ‬
‫ﺃﻫﺪﺍﻓﻬﻤﺎ‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﻻﺳﺘﺪﺍﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﺪﻋﻢ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﲤﻮﻳﻞ ﻧﻔﻘﺎﺕ ﺃﻋﻠﻰ ﻹﻋﺎﺩﺓ‬
‫ﺍﻟﺘﻮﺯﻳﻊ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﻟﻄﻮﻳﻞ‪ ،‬ﻭﺩﻭﻥ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺣﻮﺍﻓﺰ ﺍﻟﻌﻤﻞ ﻭﻋﻠﻰ ﺍﻹﺩﺧﺎﺭ‪.4‬‬

‫ﻛﻤﺎ ﺗﻨﺪﺭﺝ ﺿﻤﻦ ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺘﺪﺧﻞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻀﺮﻳﺒﺔ ﻟﺘﺤﻘﻴﻖ ﺑﻌﺾ ﺍﻷﻫﺪﺍﻑ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻲ‪.‬ﻣﺜﻞ‪:‬‬
‫‪ -‬ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﳌﺪﺍﺧﻴﻞ ﻭﻓﻘﺎ ﳌﺼﺪﺭﻫﺎ ﻋﻨﺪ ﻓﺮﺽ ﺍﻟﻀﺮﻳﺒﺔ؛‬
‫‪ -‬ﺇﺧﻀﺎﻉ ﺑﻌﺾ ﺍﳌﻮﺍﺩ ﺍﳌﻀﺮﺓ ﺑﺎﻟﺼﺤﺔ ‪‬ﺪﻑ ﺍﳊﺪ ﻣﻦ ﺍﺳﺘﻬﻼﻛﻬﺎ‪ ،‬ﻭﳏﺎﺭﺑﺔ ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻏﲑﺍﳌﺮﻏﻮﺏ‬
‫ﻓﻴﻬﺎ) ﻛﺎﺳﺘﻬﻼﻙ ﺍﻟﺘﺒﻎ ﻭﺍﻟﻜﺤﻮﻝ(؛‬
‫‪ -‬ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻠﺠﻤﻌﻴﺎﺕ ﺍﻟﺮﺍﻋﻴﺔ ﻟﻠﻤﺠﺘﻤﻊ ﺍﳌﺪﱐ؛‬
‫‪ -‬ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﻟﺘﻤﻮﻳﻞ ﻭﺭﻋﺎﻳﺔ ﺍﻻﻧﺸﻄﺔ ﺍﻟﺜﻘﺎﻓﻴﺔ ﻭﺍﻟﺮﻳﺎﺿﻴﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ؛‬

‫‪1Ha DAO et LUC Goudbout, Le Rôle De La Fiscalité Dans La Réduction Des Inégalités, Doit-On Se‬‬
‫‪Soucier De La Structure Fiscale Servant À Prélever Les Recettes?, L’Actualité Économique,‬‬
‫‪Revue D’analyse Économique, Vol. 90, No 4, December 2014 ,P 305.‬‬
‫‪2Ipid, p327.‬‬
‫‪3IMF, Fiscal Policy And Income Inequality,IMF Policy Paper,2014, P 17‬‬
‫‪4 Op.loc, P 21.‬‬

‫‪9‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻨﺢ ﺍﳌﻘﺪﻣﺔ ﻟﻸﺳﺮ )ﺍﻷﻣﻬﺎﺕ( ﺍﻟﺮﺍﻋﻴﺔ ﻟﻸﻃﻔﺎﻝ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻮﻓﻴﻖ ﺑﲔ ﺍﳊﻴﺎﺓ ﺍﳌﻬﻨﻴﺔ ﻭﺗﺮﺑﻴﺔ‬
‫ﺍﻻﻃﻔﺎﻝ‪ ،‬ﺣﻴﺚ ﺗﻔﺮﺽ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺿﺮﺍﺋﺐ ﻣﺮﺗﻔﻌﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﻭﻟﻴﺎﺀ ﰲ ﺣﺎﻟﺔ ﺍﻟﻠﺠﻮﺀ ﺍﱃ ﺳﻮﻕ ﺍﻟﻌﻤﻞ ﺃﻭ‬
‫ﺍﻟﻌﻮﺩﺓ ﺍﱃ ﻣﻨﺎﺻﺐ ﻋﻤﻠﻬﻢ ﺑﻌﺪ ﻋﻄﻠﺔ ﺍﻻﻣﻮﻣﺔ ﻛﻤﺎ ﻫﻮ ﺍﻻﻣﺮ ﰲ ﺍﻟﺪﺍﳕﺎﺭﻙ‪.1‬‬

‫‪ 4-2‬ﺍﻟﻮﻇﻴﻔﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ‬

‫ﻳﻨﺠﻢ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﻋﺪﻡ ﺍﳌﺴﺎﻭﺍﺓ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻧﺘﻴﺠﺔ ﺍﻟﺘﻔﺎﻭﺕ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﳐﺘﻠﻒ‬
‫ﺍﻷﻗﺎﻟﻴﻢ ﰲ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻮﺍﺣﺪﺓ‪ ،‬ﻓﻤﺜﻼ ﺗﺘﺴﺒﺐ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﺮﺳﻮﻡ ﺍﻟﱵ ﲢﺼﻞ ﻟﻔﺎﺋﺪﺓ ﺍﻹﺩﺍﺭﺍﺕ ﺍﶈﻠﻴﺔ ﰲ ﺗﻔﺎﻭﺕ ﻛﺒﲑ ﻣﻦ‬
‫ﺣﻴﺚ ﻣﺪﺍﺧﻴﻞ ﳐﺘﻠﻒ ﺍﻹﺩﺍﺭﺍﺕ ﺍﶈﻠﻴﺔ ﺑﺴﺒﺐ ﺍﻟﺘﻮﺯﻳﻊ ﺍﳉﻐﺮﺍﰲ ﻟﻠﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﺗﻌﻤﻞ‬
‫ﺍﻟﻼﻣﺮﻛﺰﻳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻋﻠﻰ ﺗﻌﻤﻴﻖ ﻋﺪﻡ ﺍﳌﺴﺎﻭﺍﺓ ﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻓﺘﺘﺪﺧﻞ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﻘﻠﻴﺺ ﻋﺪﻡ ﺍﳌﺴﺎﻭﺍﺓ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﻣﻨﺢ ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻷﻛﺜﺮ ﺣﺮﻣﺎﻧﺎ‪ ،‬ﻣﻦ ﺃﺟﻞ ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺇﱃ ﺗﻠﻚ ﺍﳌﻨﺎﻃﻖ‬
‫ﻭﺍﳌﺴﺎﳘﺔ ﰲ ﺗﻮﺳﻴﻊ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻛﻤﺎ ﺗﺮﺗﺒﻂ ﻛﺬﻟﻚ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺒﻴﺌﻴﺔ)ﺍﳋﻀﺮﺍﺀ( ﺑﺎﻟﻮﻇﻴﻔﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻓﻬﺪﻓﻬﺎ ﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ ﻟﻺﻗﻠﻴﻢ‬
‫ﰲ ﺇﻃﺎﺭ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ‪ .‬ﻓﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺘﺪﺧﻞ ﺇﻣﺎ ‪‬ﺪﻑ ﲢﻤﻴﻞ ﺍﻷﻧﺸﻄﺔ ﺍﳌﻬﺪﺩﺓ ﻟﻠﺒﻴﺌﺔ ﻷﻋﺒﺎﺀ ﺿﺮﻳﺒﻴﺔ ﺃﻋﻠﻰ‬
‫ﺗﺘﺨﺬ ﺷﻜﻞ ﺍﻟﻌﻘﻮﺑﺔ‪ ،‬ﺃﻭ ﻟﺘﺸﺠﻴﻊ ﺍﻷﻧﺸﻄﺔ ﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻟﺒﻴﺌﺔ ﻭﺗﺸﺠﻴﻊ ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﳌﺴﺆﻭﻟﺔ ﺑﻴﺌﻴﺎ‪ ،‬ﺣﻴﺚ ﳝﻜﻦ‬
‫ﺗﻘﺴﻴﻢ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺒﻴﺌﻴﺔ ﺇﱃ ﻓﺌﺘﲔ‪ 2:‬ﺿﺮﺍﺋﺐ ﺗﺴﺘﻨﺪ ﺇﱃ ﻣﺒﺪﺃ "ﺍﳌﻠﻮﺙ ﻳﺪﻓﻊ" ﻓﺘﻔﺮﺽ ﺭﺳﻮﻡ ﻋﻠﻰ ﺍﳌﻨﺘﺠﲔ ﺃﻭ‬
‫ﺍﳌﺴﺘﻬﻠﻜﲔ ﺗﺒﻌﺎ ﳌﺴﺆﻭﻟﻴﺘﻬﻤﺎ ﰲ ﺍﻟﺘﻠﻮﻳﺚ؛ ﻭﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﺒﺪﺃ "ﺍﳌﺴﺘﺨﺪﻡ ﻳﺪﻓﻊ" ﻭﺍﻟﱵ ﺗﻌﺎﻗﺐ ﺿﺮﻳﺒﻴﺎ ﻋﻠﻰ‬
‫ﺍﺳﺘﺨﺮﺍﺝ ﺃﻭ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ‪.‬‬

‫ﺗﻜﺘﺴﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﳘﻴﺔ ﺧﺎﺻﺔ ﰲ ﺍﻻﻧﺘﻘﺎﻝ ﺇﱃ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻷﺧﻀﺮ*‪ ،‬ﻭﺍﻟﺬﻱ ﻳﻌﺮﻓﻪ ﺑﺮﻧﺎﻣﺞ ﺍﻷﻣﻢ‬
‫ﺍﳌﺘﺤﺪﺓ ﻟﻠﺒﻴﺌﺔ )‪ (PNUE‬ﺑﺄﻧﻪ "ﺍﻗﺘﺼﺎﺩ ﻳﻬﺪﻑ ﺇﱃ ﲢﺴﲔ ﺭﻓﺎﻩ ﺍﻟﺒﺸﺮﻳﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻣﻊ ﺍﳊﺪ ﺑﺸﻜﻞ ﻛﺒﲑ ﻣﻦ‬
‫ﺍﳌﺨﺎﻃﺮ ﺍﻟﺒﻴﺌﻴﺔ ﻭﻧﺪﺭﺓ ﺍﳌﻮﺍﺭﺩ"‪ .3‬ﻓﺒﺈﻣﻜﺎﻥ ﺍﳊﻜﻮﻣﺎﺕ ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻮﻗﻮﺩ ﺍﻷﺣﻔﻮﺭﻱ ﺃﻭ ﺍﻻﻧﺒﻌﺎﺛﺎﺕ‬

‫‪1 Marc Leroy, op.cit , P295.‬‬

‫‪2 Programme des Nations Unies pour l’environnement (PNUE), Vers une économie verte: Pour‬‬
‫‪un développement durable et une éradication de la pauvreté, Synthèse à l’intention des‬‬
‫‪décideurs 2011,P 31. Disponible sur site: http://archive.ipu.org/splz-f/rio+20/rpt-unep.pdf‬‬
‫* ﰲ ﻣﺆﲤﺮ ﺭﻳﻮ ‪ ،20+‬ﺍﻋﺘﻤﺪﺕ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺸﺎﺭﻛﺔ "ﺍﻻﻗﺘﺼﺎﺩ ﺍﻷﺧﻀﺮ" ﻛﺄﺩﺍﺓ "ﻃﻮﻋﻴﺔ" ﺭﺋﻴﺴﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ‪ ،‬ﻭﺍﻟﻘﻀﺎﺀ ﻋﻠﻰ‬
‫ﺍﻟﻔﻘﺮ‪.‬‬
‫‪3 PNUE, op.cit,P 2.‬‬

‫‪10‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﰲ ﳐﺘﻠﻒ ﺍﻟﻘﻄﺎﻋﺎﺕ‪ ،‬ﻭﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﻋﻢ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﻨﻈﻴﻔﺔ ﻭﺍﻟﻄﺎﻗﺎﺕ ﺍﳌﺘﺠﺪﺩﺓ ﻭﺍﻹﻧﺘﺎﺝ‬
‫ﺍﳌﺴﺘﺪﺍﻡ‪.‬‬

‫ﻛﻤﺎ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻹﺩﺭﺍﺝ ﺃﺛﺮ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳋﺎﺭﺟﻴﺔ ﰲ ﺳﻌﺮ ﺍﻟﺘﻜﻠﻔﺔ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﻘﻄﺎﻋﺎﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﻌﺘﱪ ﺃﺳﻌﺎﺭﻫﺎ ﻣﺸﻮﻫﺔ‪ .‬ﻓﻔﻲ ﻗﻄﺎﻉ ﺍﻟﻨﻘﻞ ﻣﺜﻼ ﻻ ﺗﻨﻌﻜﺲ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳋﺎﺭﺟﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﻣﺜﻞ ﺍﻟﺘﻠﻮﺙ ﺃﻭ‬
‫ﺍﻵﺛﺎﺭ ﺍﻟﺼﺤﻴﺔ ﰲ ﺍﻟﺘﻜﺎﻟﻴﻒ‪ ،‬ﻭﻫﻮ ﺃﻣﺮ ﻻ ﳛﻔﺰ ﻋﻠﻰ ﺍﻟﺘﺤﻮﻝ ﳓﻮ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻷﻛﺜﺮ ﺍﺳﺘﺪﺍﻣﺔ‪ ،‬ﻭﻛﺬﻟﻚ ﰲ‬
‫ﻗﻄﺎﻉ ﺍﻟﻨﻔﺎﻳﺎﺕ ﻓﺎﻟﺘﻜﻠﻔﺔ ﺍﻹﲨﺎﻟﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﲟﻌﺎﳉﺔ ﺍﻟﻨﻔﺎﻳﺎﺕ ﻭﺍﻟﺘﺨﻠﺺ ﻣﻨﻬﺎ ﻻ ﺗﻨﻌﻜﺲ ﰲ ﺳﻌﺮ ﺧﺪﻣﺔ ﺍﻟﺘﺨﻠﺺ ﻣﻦ‬
‫ﺍﻟﻨﻔﺎﻳﺎﺕ‪ ،‬ﺑﻞ ﻳﺘﻤﺜﻞ ﺣﻞ ﻫﺬﻩ ﺍﳌﺸﻜﻠﺔ ﰲ ﺇﺩﺭﺍﺝ ﺗﻜﻠﻔﺔ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳋﺎﺭﺟﻴﺔ ﰲ ﺳﻌﺮ ﺍﻟﺴﻠﻌﺔ ﺃﻭ ﺍﳋﺪﻣﺔ ﻋﻦ ﻃﺮﻳﻖ‬
‫ﺿﺮﻳﺒﺔ ﺃﻭ ﺭﺳﻢ ﺃﻭ ﺿﺮﻳﺒﺔ ﺗﺼﺤﻴﺤﻴﺔ‪.1‬‬

‫ﻣﻦ ﺃﺟﻞ ﺗﺸﺠﻴﻊ ﳕﻮ ﺃﻛﺜﺮ ﻣﺮﺍﻋﺎﺓ ﻟﻠﺒﻴﺌﺔ ﻭﺃﻛﺜﺮ ﴰﻮﻻ‪ ،‬ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﺮﺍﻋﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺛﺮ ﺍﻻﺟﺘﻤﺎﻋﻲ‬
‫ﺍﶈﺘﻤﻞ ﻋﻠﻰ ﺍﻟﻔﺌﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﳌﻨﺨﻔﻀﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﻛﺬﺍ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ ﺍﶈﺘﻤﻠﺔ‪ .‬ﻭﻫﺬﺍ ﻫﻮ ﺍﳌﻔﻬﻮﻡ‬
‫ﺍﳊﺪﻳﺚ ﺍﳌﻌﱪ ﻋﻨﻪ ﰲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﳌﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ )‪.(R.S.E‬‬

‫‪ 5-2‬ﺍﻟﻮﻇﻴﻔﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ‬
‫ﻣﻦ ﺑﲔ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﺴﻴﺎﺳﻴﺔ ﻟﻠﻀﺮﻳﺒﻴﺔ ﺗﺮﻗﻴﺔ ﺍﳊﺲ ﺍﳌﺪﱐ ﺍﻟﻀﺮﻳﱯ ﻭﲢﺴﲔ ﺍﻟﺸﻌﻮﺭ ﺑﺎﳌﻮﺍﻃﻨﺔ ﻟﺪﻯ ﺍﳌﻜﻠﻔﲔ‬
‫ﺑﺎﻟﻀﺮﻳﺒﺔ‪ ،‬ﻳﺘﻄﻠﺐ ﻫﺬﺍ ﻣﻦ ﺍﳊﻜﻮﻣﺔ ﺍﻟﺴﻬﺮ ﻋﻠﻰ ﺍﺣﺘﺮﺍﻡ ﺳﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺗﻄﺒﻴﻖ ﻣﻔﻬﻮﻡ ﺍﳊﻜﻢ ﺍﻟﺮﺍﺷﺪ ﰲ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺄﻥ‬
‫ﺍﻟﻌﺎﻡ‪ ،‬ﻣﻦ ﺃﺟﻞ ﲢﻔﻴﺰ ﺍﳌﻜﻠﻔﲔ ﻟﻼﻟﺘﺰﺍﻡ ﺑﺪﻓﻊ ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﺣﻴﺚ ﺗﺸﲑ ﺑﻌﺾ ﺍﻟﺪﺭﺍﺳﺎﺕ ) ‪ ( Torgler, 2011‬ﺇﱃ ﻭﺟﻮﺩ‬
‫ﺍﺭﺗﺒﺎﻁ ﻭﺛﻴﻖ ﺑﲔ ﺍﻟﺸﻌﻮﺭ ﺑﺎﳌﺴﺆﻭﻟﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﳊﺲ ﺍﳌﺪﱐ ﺍﻟﻀﺮﻳﱯ ‪ /‬ﺭﻏﺒﺔ ﺍﳌﻮﺍﻃﻨﲔ ﰲ ﺩﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ( ﻭﺍﻻﻣﺘﺜﺎﻝ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻇﺎﻫﺮﺓ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻭﻛﻞ ﺍﳌﻈﺎﻫﺮ ﺍﻟﱵ ﺗﺪﻝ ﻋﻠﻰ ﺳﻮﺀ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺄﻥ ﺍﻟﻌﺎﻡ)ﻋﺪﻡ ﺍﺣﺘﺮﺍﻡ ﺳﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ‪،‬‬
‫ﻭﻋﺪﻡ ﺍﻻﺳﺘﻘﺮﺍﺭ ﺍﻟﺴﻴﺎﺳﻲ‪ (...‬ﺗﺆﺛﺮ ﺑﺸﻜﻞ ﻭﺛﻴﻖ ﻋﻠﻰ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪.2‬‬

‫‪1PNUE, op.cit, P 30.‬‬

‫‪2 OCDE, Coopération pour le développement 2014 : Mobiliser les ressources au service du‬‬
‫‪développement durable, Éditions OCDE, 2015A ,Paris. P 104. Disponible sur site:‬‬
‫‪http://dx.doi.org/10.1787/ dcr-2014-fr,‬‬

‫‪11‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻛﻤﺎ ﺗﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ ﻣﺆﺷﺮ ﺃﺳﺎﺳﻲ ﻟﺸﺮﻋﻴﺔ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻓﺎﳊﻜﻮﻣﺔ ﻣﻌﺮﺿﺔ ﳌﺨﺎﻃﺮ ﻓﻘﺪﺍﻥ ﺍﻟﺸﺮﻋﻴﺔ ﻭﺍﻟﺪﻋﻢ ﺍﻟﺸﻌﱯ ﺇﺫﺍ‬
‫ﱂ ﺗﺘﻤﻜﻦ ﻣﻦ ﺗﻄﺒﻴﻖ ﺍﳊﻮﻛﻤﺔ ﺍﻟﺴﻠﻴﻤﺔ ﰲ ﺍ‪‬ﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ .1‬ﻭﺍﻟﺴﻠﻄﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﱵ ﺗﺘﺴﺎﻣﺢ ﻣﻊ ﺍﻟﻔﺴﺎﺩ ﻭﺗﺸﺠﻌﻪ‪،‬‬
‫ﺗﺪﻓﻊ ﺑﺎﳌﻜﻠﻔﲔ ﺍﳌﻤﺘﺜﻠﲔ ﺇﱃ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺃﻥ ﻫﺬﺍ ﺍﻟﺘﻬﺮﺏ ﻳﻌﺘﱪ ﻣﻌﺎﻗﺒﺔ ﻣﻦ ﻗﺒﻠﻬﻢ ﻟﻠﺴﻠﻄﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ‪.‬‬

‫ﺇﻥ ﻃﺒﻴﻌﺔ ﺍﻵﻟﻴﺎﺕ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺑﻨﺎﺀ ﺍﻟﺪﻭﻟﺔ‪2‬ﻫﻲ ﻣﻮﺿﻮﻉ ﻣﻌﻘﺪ ﻭﻣﺘﻌﺪﺩ ﺍﻷﺑﻌﺎﺩ‪ .3‬ﻭﻗﺪ ﺃﺷﺎﺭﺕ ﻋﺪﺩ‬
‫ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ )‪ (Prichard 2009, Ross 2004‬ﺇﱃ ﺃﻥ ﺍﳊﺎﺟﺔ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﻀﺮﺍﺋﺐ ﳝﻜﻦ ﺃﻥ ﺗﻌﺰﺯ ﺍﻟﻌﻼﻗﺎﺕ ﺑﲔ‬
‫‪Wilson‬‬ ‫ﺍﻟﺪﻭﻟﺔ ﻭﺍ‪‬ﺘﻤﻊ‪ ،‬ﻭﻳﺘﺮﺗﺐ ﻋﻦ ﺫﻟﻚ ﻧﺘﺎﺋﺞ ﺇﳚﺎﺑﻴﺔ ﻋﻠﻰ ﻗﺪﺭﺍﺕ ﺍﻟﺪﻭﻟﺔ ﻭﻣﺴﺆﻭﻟﻴﺘﻬﺎ ﺍﲡﺎﻩ ﻣﻮﺍﻃﻨﻴﻬﺎ‪ .4‬ﻗﺪﻡ‬
‫ﻣﻠﺨﺼﺎ ﻟﻨﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ‪ ،‬ﻭﺧﻠﺺ ﺇﱃ ﻭﺟﻮﺩ ﺛﻼﺙ ﻗﻨﻮﺍﺕ ﳝﻜﻦ‬ ‫)‪Prichard (2010‬‬
‫‪5‬‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺧﻼﳍﺎ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﲢﺴﲔ ﺍﳊﻜﻢ ﺍﻟﺮﺍﺷﺪ‪:‬‬
‫‪ -‬ﺍﻫﺘﻤﺎﻣﺎﺕ ﻣﺸﺘﺮﻛﺔ‪ :‬ﺗﻌﺘﻤﺪ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺩﺧﻞ ﻭﺭﻓﺎﻫﻴﺔ ﺩﺍﻓﻌﻲ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺎﳌﺼﻠﺤﺔ ﺍﳌﺸﺘﺮﻛﺔ ﲢﻔﺰ ﻋﻠﻰ ﲢﻘﻴﻖ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ؛‬
‫‪ -‬ﺍﳉﻬﺎﺯ ﺍﻻﺩﺍﺭﻱ ﻟﻠﺪﻭﻟﺔ‪ :‬ﺍﻻﺭﺗﺒﺎﻁ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻭﺧﺎﺻﺔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻳﻔﺮﺽ ﻋﻠﻰ ﺍﻟﺪﻭﻟﺔ ﺗﻄﻮﻳﺮ ﺟﻬﺎﺯ ﺇﺩﺍﺭﻱ‬
‫ﻛﻒﺀ ﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﻫﺬﺍ ﺳﻴﻨﻌﻜﺲ ﺍﳚﺎﺑﺎ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﻷﺟﻬﺰﺓ ﺍﻻﺩﺍﺭﻳﺔ ﺍﻻﺧﺮﻯ؛‬
‫‪ -‬ﺍﳌﻄﺎﻟﺒﺔ ﻭﺍﻹﺳﺘﺠﺎﺑﺔ‪ :‬ﺗ‪‬ﺸﺮﻙ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻮﺍﻃﻨﲔ ﻭﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺑﺸﻜﻞ ﲨﺎﻋﻲ ﰲ ﺍﻟﻌﻤﻞ ﺍﻟﺴﻴﺎﺳﻲ ﻣﻦ ﺧﻼﻝ‬
‫ﺗﻘﺪﱘ ﻣﻄﺎﻟﺒﺎﺕ ﻟﻠﺤﻜﻮﻣﺔ ﻣﻦ ﺃﺟﻞ ﺍﳌﻌﺎﻣﻠﺔ ﺑﺎﳌﺜﻞ‪ .‬ﰲ ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ ﻣﻦ ﺧﻼﻝ ﺍﳌﻨﺎﺯﻋﺎﺕ ﻭﰲ ﺍﻷﺟﻞ ﺍﻟﻄﻮﻳﻞ‬
‫ﻣﻦ ﺧﻼﻝ ﺍﳌﻄﺎﻟﺒﺔ ﺑﺎﻻﳔﺮﺍﻁ ﰲ ﺍﳌﺸﺎﺭﻛﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ‪ ،‬ﻭﺗﻀﻄﺮ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﺍﻻﺳﺘﺠﺎﺑﺔ ﳌﻄﺎﻟﺐ ﺍﳌﻮﺍﻃﻨﲔ ﻣﻦ‬
‫ﺃﺟﻞ ﺗﻌﺰﻳﺰ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ ﻭﺍﳊﻔﺎﻅ ﻋﻠﻰ ﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫‪1Commission Européenne, Communication De La Commission Au Parlement Européen, Au‬‬

‫‪Conseil Et Au Comité Économique Et Social Européen, fiscalité et développement, 2010 ,P 3.‬‬
‫‪ 2‬ﺗﻌﺮﻑ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﻨﺎﺀ ﺍﻟﺪﻭﻟﺔ ﺑﺄ‪‬ﺎ "ﻋﻤﻠﻴﺔ ﺩﺍﺧﻠﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻟﻘﺪﺭﺍﺕ ﻭﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻟﺸﺮﻋﻴﺔ ﻟﻠﺪﻭﻟﺔ ﺍﻟﱵ‬
‫ﺗﻘﻮﺩﻫﺎ ﺍﻟﻌﻼﻗﺎﺕ ﺑﲔ ﺍﻟﺪﻭﻟﺔ ﻭﺍ‪‬ﺘﻤﻊ"‪.‬‬
‫‪ 3‬ﻟﻠﻤﺰﻳﺪ ﺣﻮﻝ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﺃﻧﻈﺮ‪:‬‬
‫‪OECD ,Governance, Taxation and Accountability: Issues and Practices,Paris,2008.‬‬
‫‪4 Wilson Prichard,Taxation and State Building:Towards a Governance Focused Tax Reform‬‬
‫‪Agenda, Institute of Development Studies at the University of Sussex Brighton ,UK, Working‬‬
‫‪Paper N° 341, 2010, P 12.‬‬
‫‪5 Op.loc, P 13.‬‬

‫‪12‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪:‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﲣﺘﻠﻒ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺩﻭﻟﺔ ﻷﺧﺮﻯ ﻭﰲ ﻧﻔﺲ ﺍﻟﺪﻭﻟﺔ ﻣﻦ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻷﺧﺮﻯ‪ ،‬ﻭﲣﺘﻠﻒ ﻭﺳﺎﺋﻞ‬
‫ﺗﻨﻔﻴﺬﻫﺎ ﺗﺒﻌﺎ ﻻﺧﺘﻼﻑ ﺍﻟﻈﺮﻭﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺴﺎﺋﺪﺓ‪ .‬ﻟﺬﻟﻚ ﲣﺘﻠﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﻃﺒﻴﻌﺘﻬﺎ ﺍﻟﻌﺎﻣﺔ ﺑﲔ ﺍﻟﺪﻭﻝ ﻣﻬﻤﺎ ﺍﺧﺘﻠﻔﺖ ﺍﻟﻔﻠﺴﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﺆﻣﻦ ‪‬ﺎ ﺃﻭ ﺩﺭﺟﺔ ﺍﻟﺘﻘﺪﻡ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬

‫‪ -1‬ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﻳﺘﻤﺜﻞ ﺍﳍﺪﻑ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﺮﺋﻴﺴﻲ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﰲ ﺯﻳﺎﺩﺓ ﻣﻌﺪﻝ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﺒﻠﻮﻍ ﻣﺴﺘﻮﻳﺎﺕ ﺩﺧﻞ‬
‫ﺍﻟﻔﺮﺩ ﺍﻟﻮﺍﺣﺪ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‪ .‬ﻭﻳﺘﻮﻗﻒ ﲢﻘﻴﻖ ﻫﺬﺍ ﺍﳍﺪﻑ ﻋﻠﻰ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﺗﻮﻓﲑ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ ﻛﺘﻌﻠﻴﻢ ﻭﺍﻟﺮﻋﺎﻳﺔ ﺍﻟﺼﺤﻴﺔ‪ ،‬ﻭﺍﻟﺘﻐﻄﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﰲ ﲢﻘﻴﻖ ﻣﻌﺪﻻﺕ ﺍﺳﺘﺜﻤﺎﺭ ﺃﻋﻠﻰ‪ .‬ﺗﻌﺪ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻷﺩﺍﺓ ﺍﳌﻔﻀﻠﺔ ﻟﺘﻮﻓﲑ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﻠﺘﻨﻤﻴﺔ ﻭﲢﻘﻴﻖ ﺍﻻﺳﺘﻘﺮﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫ﻭﲤﻮﻳﻞ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳍﻴﺎﻛﻞ ﺍﻟﻘﺎﻋﺪﻳﺔ‪ ،‬ﻭﺇﺫﺍ ﲤﻜﻨﺖ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ ﻣﻦ ﲢﺼﻴﻞ ﺇﻳﺮﺍﺩﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻛﺎﻓﻴﺔ ﻓﺈ‪‬ﺎ ﺳﺘﺼﺒﺢ‬
‫ﺃﻛﺜﺮ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﻧﻔﺴﻬﺎ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺑﺪﻻ ﻣﻦ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﺍﺕ ﻭﺍﻟﺘﻤﻮﻳﻞ ﺍﳋﺎﺭﺟﻲ‪ .‬ﺗﻘﺪﺭ ﺍﻷﻣﻢ‬
‫ﺍﳌﺘﺤﺪﺓ ﺃﻥ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﲝﺎﺟﺔ ﺇﱃ ﺗﻌﺒﺌﺔ ﺇﻳﺮﺍﺩﺍﺕ ﺿﺮﻳﺒﻴﺔ ﺑﻨﺴﺒﺔ ‪ ٪20‬ﻋﻠﻰ ﺍﻷﻗﻞ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻟﺘﺤﻘﻴﻖ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﻹﳕﺎﺋﻴﺔ ﻟﻸﻟﻔﻴﺔ )ﺍﳊﺪ ﻣﻦ ﺍﻟﻔﻘﺮ( ﺑﻴﻨﻤﺎ ﻗﺪﺭﺕ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺳﻨﺔ ‪ 2014‬ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﳓﻮ ‪.1%17‬‬

‫ﺇﻥ ﲢﻘﻴﻖ ﻫﺬﻩ ﺍﻷﻫﺪﺍﻑ ﻳﺼﻄﺪﻡ ﺑﺘﺤﺪﻳﺎﺕ ﺃﺧﺮﻯ ﻓﺮﺿﺘﻬﺎ ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﻭﺃﺩﺕ ﺇﱃ ﺗﻀﻴﻴﻖ ﻗﺪﺭﺓ‬
‫ﺍﻟﺪﻭﻝ ﺑﺸﻜﻞ ﻣﻠﻤﻮﺱ ﻋﻠﻰ ﺗﻌﺒﺌﺔ ﺍﳌﺪﺍﺧﻴﻞ ﻋﻦ ﻃﺮﻳﻖ ﺃﻧﻈﻤﺘﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ‪ ،‬ﻭﻫﻲ ﻣﺮﺗﺒﻂ ﺃﺳﺎﺳﺎ ﺑﺎﻟﺘﺠﺎﺭﺓ‬
‫ﻭﺍﳌﻌﺎﻣﻼﺕ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ‪.2‬‬

‫‪ -2‬ﻣﻈﺎﻫﺮ ﻓﺸﻞ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﺗﻔﺴﺮ ﻋﺪﺓ ﻣﻈﺎﻫﺮ ﻓﺸﻞ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪:3‬‬

‫‪1 OCDE (2015A),Op.Cit, P102.‬‬

‫‪ 2‬ﻭﳍﻲ ﺑﻮﻋﻼﻡ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ ﰲ ﻇﻞ ﺍﻟﺪﻭﺭ ﺍﳉﺪﻳﺪ ﻟﻠﺪﻭﻟﺔ –ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،-‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﻏﲑ ﻣﻨﺸﻮﺭﺓ ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎﺕ‬
‫ﻋﺒﺎﺱ ﺳﻄﻴﻒ‪ ،2012/2011 ،‬ﺹ ‪.45‬‬
‫‪3 Oxfam , Rapport de recherche d'Oxfam, Décider de son développement, La fiscalité pour‬‬
‫‪combattre la pauvreté, septembre 2011, P6.‬‬
‫‪https://oxfamilibrary.openrepository.com/oxfam/bitstream/10546/142970/7/rr-owning-‬‬
‫‪development-domestic-resources-tax-260911-summ-fr.pdf‬‬

‫‪13‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺍﻟﱵ ﲡﻤﻌﻬﺎ ﺍﻟﺪﻭﻝ ﻭﻣﺎ ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﺘﻠﻘﺎﻩ ﻧﻈﺮﻳﺎ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻧﺸﻄﺘﻬﺎ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ؛‬
‫‪ -‬ﻋﺪﻡ ﺍﻟﺘﻮﺍﺯﻥ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻘﺪﺍﺭ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﺄﺗﻴﺔ ﻣﻦ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﳌﻨﺸﺂﺕ ﻭﺃﺻﺤﺎﺏ ﺭﺃﺱ ﺍﳌﺎﻝ‪ .‬ﻭﺗﺮﻛﺰ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﻻﺳﺘﻬﻼﻛﻴﺔ‪ ،‬ﻭﻫﻲ‬
‫ﻇﺎﻫﺮﺓ ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺗﺮﺍﺟﻌﻴﺔ؛‬
‫‪ -‬ﻓﺸﻞ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﻨﺢ ﻟﻜﺒﺎﺭ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻭﺍﻟﺸﺮﻛﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ ﰲ ﺟﻠﺐ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻭﲢﻘﻴﻖ‬
‫ﺍﻟﺘﻨﻤﻴﺔ؛‬
‫‪ -‬ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺟﺎﻧﺐ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺘﻮﺳﻄﺔ ﻭﺍﻟﻜﺒﲑﺓ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﻏﲑ ﺍﳌﻨﻈﻢ‪ ،‬ﳑﺎ ﻳﺴﻬﻢ ﰲ ﺍﻧﺘﻬﺎﻙ ﻣﻨﻬﺠﻲ‬
‫ﳊﻘﻮﻕ ﺍﻟﻌﻤﺎﻝ ﺍﻟﻔﻘﺮﺍﺀ ﻭﺍﻟﻀﻌﻔﺎﺀ‪ .‬ﻭﰲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ‪ ،‬ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﺑﻌﺾ ﺍﻟﺘﺪﺍﺑﲑ ﺍﳌﺘﺨﺬﺓ ﻟﻔﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻷﻛﺜﺮ ﺿﻌﻔﺎ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﻏﲑ ﺍﻟﺮﲰﻲ ﺗﻌﺴﻔﻴﺔ ﻭﺗﻘﻮﺽ ﺍﳉﻬﻮﺩ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﻣﻜﺎﻓﺤﺔ ﺍﻟﻔﻘﺮ؛‬

‫‪ -3‬ﻣﻌﻮﻗﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﺗﻔﺘﻘﺮ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺇﱃ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻼﺯﻣﺔ ﻟﻮﺿﻊ ﺳﻴﺎﺳﺔ ﺿﺮﻳﺒﺔ ﻣﻼﺋﻤﺔ ﻭﺍﻟﱵ ﺣﺪﺩﻫﺎ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‬
‫‪1‬‬
‫ﺳﻨﺔ ‪ 1988‬ﻭﺗﺘﻤﺜﻞ ﰲ‪:‬‬
‫‪ -‬ﺍﻗﺘﺼﺎﺩ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﻨﻘﺪﻳﺔ ﰲ ﺍﻟﻐﺎﻟﺐ؛‬
‫‪ -‬ﻣﺴﺘﻮﻯ ﻋﺎﻝ ﻣﻦ ﺍﻹﳌﺎﻡ ﺑﺎﻟﻘﺮﺍﺀﺓ ﻭﺍﻟﻜﺘﺎﺑﺔ‪ .‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﻹﳌﺎﻡ ﺑﺎﻟﻘﺮﺍﺀﺓ ﻭﺍﻟﻜﺘﺎﺑﺔ ﻟﻴﺲ ﺷﺮﻃﺎ ﺿﺮﻭﺭﻳﺎ‬
‫ﻟﻔﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻓﺈﻥ ﺍﻧﺘﺸﺎﺭ ﺍﻷﻣﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺍﳋﻴﺎﺭﺍﺕ ﺍﳌﺘﺎﺣﺔ ﺃﻣﺎﻡ ﻭﺍﺿﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ؛‬
‫‪ -‬ﻭﺟﻮﺩ ﻧﻈﺎﻡ ﳏﺎﺳﱯ ﺫﻭ ﻣﺼﺪﺍﻗﻴﺔ‪ .‬ﻏﻴﺎﺏ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﳛﺪ ﻣﻦ ﺃﻧﻮﺍﻉ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﺑﻔﻌﺎﻟﻴﺔ؛‬
‫‪ -‬ﺩﺭﺟﺔ ﻛﺒﲑﺓ ﻣﻦ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻄﻮﻋﻲ ﻣﻦ ﺟﺎﻧﺐ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﺗﻌﺘﻤﺪ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳊﺪﻳﺜﺔ ﻋﻠﻰ ﺍﻟﺘﺼﺮﻳﺢ ﻭﻫﻮ ﻣﺎ‬
‫ﻳﺘﻄﻠﺐ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺼﺎﺩﻕ ﻣﻦ ﻗﺒﻞ ﺍﳌﻜﻠﻔﲔ؛‬
‫‪ -‬ﻧﻈﺎﻡ ﺳﻴﺎﺳﻲ ﻻ ‪‬ﻴﻤﻦ ﻋﻠﻴﻪ ﺍ‪‬ﻤﻮﻋﺎﺕ ﺍﻟﺜﺮﻳﺔ ﺍﻟﱵ ﺗﻌﻤﻞ ﺑﺸﻜﻞ ﺗﻌﺴﻔﻲ ﻟﺼﺎﳊﻬﺎ ﺍﻟﺬﺍﰐ؛‬
‫‪ -‬ﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ ﻓﺸﻠﺖ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﺍﻹﺭﺍﺩﺓ ﺍﻟﺴﻴﺎﺳﻴﺔ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ‬
‫ﺇﱃ ﺫﻟﻚ ﺗﻌﺎﱐ ﺍﻟﻜﺜﲑ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻦ ﺃﻧﻈﻤﺔ ﺣﻜﻢ ﻏﲑ ﺩﳝﻘﺮﺍﻃﻴﺔ ﻭﺗﻔﺸﻲ ﺍﻟﻔﺴﺎﺩ ﻭﺍﻟﻨـﺰﺍﻋﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ‬
‫ﻭﺍﻟﺘﺨﻠﻒ ﻭﺍﻟﻔﻘﺮ ﻭﺍﻧﺘﺸﺎﺭ ﺍﻷﻣﺮﺍﺽ ﻭﺍﻷﻭﺑﺌﺔ‪ ،‬ﻭﻛﻞ ﻫﺬﻩ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺗﻌﻴﻖ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪1 LISA KAYAGA, Tax Policy Challenges Facing Developing Countries a Case Study Of Uganda, A‬‬
‫‪thesis submitted to the Faculty of Law in conformity with the requirements for the degree of‬‬
‫‪Master of Laws, Queen’s University ;Kingston, Ontario, Canada September, 2007, P 16.‬‬

‫‪14‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺗﻮﺍﺟﻪ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻋﺪﺓ ﺻﻌﻮﺑﺎﺕ ﺗﺘﻤﺜﻞ ﰲ‪:‬‬

‫‪ -‬ﺗﻌﻤﻞ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﺇﱃ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ‬
‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺮﺗﻔﻌﺔ‪ ،‬ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻔﺸﻞ ﻫﺬﻩ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﰲ ﺍﺟﺘﺬﺍﺏ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺣﻘﻴﻘﻴﺔ ﻭﻣﺴﺘﺪﺍﻣﺔ؛‬
‫‪ -‬ﺗﺆﺛﺮ ﺯﻳﺎﺩﺓ ﺍﻟﺘﻜﺎﻣﻞ ﺑﲔ ﺍﻷﺳﻮﺍﻕ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﻟﻌﻮﳌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﻗﺪﺭﺓ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻋﻠﻰ ﻭﺿﻊ ﺳﻴﺎﺳﺔ‬
‫ﺿﺮﻳﺒﻴﺔ ﻣﻼﺋﻤﺔ‪ ،‬ﻓﺘﻄﺒﻴﻖ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺃﻛﺜﺮ ﺻﻌﻮﺑﺔ ﰲ ﻋﺎﱂ ﻳﺘﺴﻢ ﺑﺎﻟﺘﻨﻘﻞ ﺍﳉﻐﺮﺍﰲ ﺍﳌﺘﺰﺍﻳﺪ ﻟﺪﺍﻓﻌﻲ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺍﳊﺠﻢ ﺍﻟﻜﺒﲑ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺗﺪﻓﻘﺎﺕ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ‪ ،‬ﻭﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳉﺪﻳﺪﺓ؛‬
‫‪ -‬ﻳﻔﺮﺽ ﺗﻔﻜﻴﻚ ﺍﻟﺘﻌﺮﻳﻔﺎﺕ ﺍﳉﻤﺮﻛﻴﺔ ﰲ ﺇﻃﺎﺭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻻﻗﻠﻴﻤﻴﺔ ﺃﻭﺍﻟﺜﻨﺎﺋﻴﺔ ﺃﻭ ﰲ ﺇﻃﺎﺭ ﻣﻨﻈﻤﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻟﻌﺎﳌﻴﺔ‬
‫ﻓﺮﺽ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻄﺮﺡ ﺇﺷﻜﺎﻟﻴﺔ ﺗﻔﺎﻗﻢ ﻋﺪﻡ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺍﳌﺰﻳﺪ ﻣﻦ ﺧﻔﺾ ﺍﻹﻳﺮﺍﺩﺍﺕ‪1‬؛‬
‫‪ -‬ﲤﺘﻨﻊ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﳌﺘﻘﺪﻣﺔ ﻋﻦ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺪﻭﱄ ﰲ ﺍ‪‬ﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻳﻘﻮﻡ ﺑﻌﻀﻬﺎ ﲟﻤﺎﺭﺳﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺗﻠﺤﻖ ﺍﻟﻀﺮﺭ ﺑﺎﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺄﺛﲑ ﺍﻟﺴﻠﱯ ﻋﻠﻰ ﺇﻳﺮﺍﺩﺍ‪‬ﺎ‪2‬؛‬
‫‪ -‬ﺍﻟﺘﺄﺛﺮ ﺑﺎﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺪﻭﱄ‪ ،‬ﻻ ﺳﻴﻤﺎ ﺑﺴﺒﺐ ﻧﻘﻞ ﺍﻷﺻﻮﻝ ﻭﺍﻷﺭﺑﺎﺡ ﺇﱃ ﺍﳉﻨﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﱵ‬
‫ﺗﺴﺘﺨﺪﻣﻬﺎ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﰲ ﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺇﱃ ﺃﻗﺎﻟﻴﻢ ﺿﺮﻳﺒﻴﺔ ﺟﺬﺍﺑﺔ ﻭ‪ /‬ﺃﻭ ﻏﲑ ﺍﻟﺘﻌﺎﻭﻧﻴﺔ‪ .‬ﻭﲟﺎ‬
‫ﺃﻥ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﻏﲑ ﻣﻄﺎﻟﺒﺔ ﺑﺎﻹﺑﻼﻍ ﻋﻦ ﺑﻴﺎﻧﺎ‪‬ﺎ ﺍﳌﺎﻟﻴﺔ ﰲ ﺑﻴﺎﻥ ﺗﻔﺼﻴﻠﻲ ﻟﻠﺒﻠﺪ‪ ،‬ﻓﺈﻥ ﺍﻟﺸﺮﻛﺎﺕ‬
‫ﻗﺪ ﲤﻴﻞ ﺇﱃ ﲣﻔﻴﺾ ﺍﻟﺘﺰﺍﻣﺎ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪.3‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‬

‫ﺣﻘﻘﺖ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻋﻠﻰ ﻣﺮ ﺍﻟﻌﻘﻮﺩ ﺍﳌﺎﺿﻴﺔ ﻣﺴﺘﻮﻳﺎﺕ ﻋﺎﻟﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﻣﻦ ﺣﻴﺚ ﺗﻄﻮﺭ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﻭﺗﻘﺪﱘ‬
‫ﺍﳋﺪﻣﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ ﳌﻮﺍﻃﻨﻴﻬﺎ ﻭﺗﻮﻓﲑ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺑﺮﺍﻣﺞ ﺍﳊﻤﺎﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻌﺎﺩﻝ ﻟﻠﺪﺧﻞ‪ ،‬ﺍﻷﻣﺮ‬
‫ﺍﻟﺬﻱ ﺗﻄﻠﺐ ﺇﻧﻔﺎﻕ ﻋﻤﻮﻣﻲ ﺿﺨﻢ‪ ،‬ﻭﻟﻠﺤﻔﺎﻅ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﺘﻨﻤﻴﺔ ﺍﶈﻘﻖ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻘﺪﻣﺔ ﻓﺈﻧﻪ ﻳﺘﻮﺟﺐ ﻋﻠﻰ‬
‫ﺣﻜﻮﻣﺎﺕ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﲢﻤﻞ ﺣﺠﻢ ﺇﻧﻔﺎﻕ ﻋﻤﻮﻣﻲ ﻣﺘﺰﺍﻳﺪ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻔﺮﺽ ﻋﻠﻴﻬﺎ ﺗﻮﻓﲑ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻣﻊ‬

‫‪1‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺗﻌﺒﺌﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪ ،2011 ،‬ﺹ ‪.41-40‬‬
‫‪2 Alicja Brodzka , Tax Incentives In Emerging Economies, Business Systems And Economics Vol.‬‬
‫‪3 (1), 2013, Mykolas Romeris University, Lithuania ,P 29.‬‬
‫‪https://www.mruni.eu/upload/iblock/afc/002_brodzka.pdf‬‬
‫‪3 Commission Européenne (2010),Op.cit, P6.‬‬

‫‪15‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺘﺤﻜﻢ ﰲ ﻭﺿﻊ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺩﻭﻥ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺩﻭﻥ ﺍﻹﺧﻼﻝ ﺑﻌﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪ .‬ﻟﺬﻟﻚ‬
‫‪1‬‬
‫ﺗﺘﻤﺜﻞ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﰲ‪:‬‬
‫‪ -‬ﺍﻟﺘﺤﻜﻢ ﰲ ﺃﻭﺿﺎﻉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﲢﻔﻴﺰ ﺍﻻﺳﺘﺪﺍﻣﺔ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﻟﻄﻮﻳﻞ؛‬
‫‪ -‬ﲢﻔﻴﺰ ﺍﻟﻨﻤﻮ ﻭﺧﻠﻖ ﻓﺮﺹ ﺍﻟﻌﻤﻞ ﻷﻥ ﺍﻟﻨﻤﻮ ﻳﻮﻟﺪ ﻣﺰﻳﺪﺍ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﺴﻬﻞ ﺿﺒﻂ ﺃﻭﺿﺎﻉ ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ )ﻭﺍﻟﻌﻜﺲ ﺻﺤﻴﺢ ( ؛‬
‫‪ -‬ﺍﳊﻔﺎﻅ ﻋﻠﻰ ﻋﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﻭﻫﻮ ﻣﺎ ﻳﻌﺰﺯ ﻛﻞ ﻣﻦ ﺍﻻﺳﺘﺪﺍﻣﺔ ﻭﺍﻟﻨﻤﻮ‪.‬‬

‫ﰲ ﻫﺬﺍ ﺍﻟﺴﻴﺎﻕ‪ ،‬ﺑﺎﺷﺮﺕ ﺍﻟﺪﻭﻝ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻣﻨﺬ ‪‬ﺎﻳﺔ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ ﰲ ﺗﻜﻴﻴﻒ ﺳﻴﺎﺳﺎ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻋﺪﺓ‬
‫‪2‬‬
‫ﺍﲡﺎﻫﺎﺕ ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﺧﻔﺾ ﻣﺴﺘﻮﻯ ﺍﻹﺧﻀﺎﻉ ﻟﻌﻮﺍﻣﻞ ﺍﻹﻧﺘﺎﺝ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻼﻧﺘﻘﺎﻝ )ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺍﻟﻌﻤﻞ( ﺑﺸﻜﻞ ﳛﻤﻲ ﺍﳌﺰﺍﻳﺎ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ‬
‫ﻟﻼﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ؛‬
‫‪ -‬ﺧﻔﺾ ﺣﺪﻭﺩ ﻭﻣﺴﺘﻮﻯ ﺇﺧﻀﺎﻉ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ ﲟﺎ ﻳﺴﻤﺢ ﺑﺎﺭﺗﻔﺎﻉ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﻟﻸﻓﺮﺍﺩ؛‬
‫‪ -‬ﺍﻻﻋﺘﻤﺎﺩ ﺑﺸﻜﻞ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﺮﺳﻮﻡ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ‪ ،‬ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﻗﻞ ﺿﺮﺭﺍ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ ﻣﻦ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ .‬ﻓﺎﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﳛﺪﺩ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻔﻌﻠﻲ )ﺍﻻﺳﺘﻬﻼﻙ( ﻳﻌﱪ ﻋﻦ ﺍﳌﻘﺪﺭﺓ‬
‫ﺍﻟﺘﻜﻠﻴﻔﻴﺔ ﺍﳊﻘﻴﻘﺔ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﳑﺎ ﻳﻌﱪ ﻋﻨﻪ ﺍﻟﻮﻋﺎﺀ ﺍﻟﺬﻱ ﳛﺪﺩ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺪﺧﻞ ﺍﻟﺬﻱ ﻳﻌﱪ ﻋﻦ ﺍﳌﻘﺪﺭﺓ‬
‫ﺍﻟﺘﻜﻠﻴﻔﻴﺔ ﺍﻟﻨﻈﺮﻳﺔ ﻋﻠﻰ ﺍﻹﻧﻔﺎﻕ؛‬
‫‪ -‬ﺇﺩﺧﺎﻝ ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﻴﺌﻴﺔ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺑﻌﺾ ﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻟﺒﻴﺌﻲ ﺃﻭ ﺍﻟﺼﺤﻲ؛‬
‫‪ -‬ﺧﻔﺾ ﻋﺪﺩ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﳜﻀﻊ ﳍﺎ ﺍﻷﻓﺮﺍﺩ‪ ،‬ﻓﺘﻌﺪﺩ ﺍﻟﻀﺮﺍﺋﺐ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺗﺸﻌﺮ‬
‫ﺍﳌﻜﻠﻔﲔ ﺑﺎﺭﺗﻔﺎﻉ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﻭﻣﻨﺬ ﺍﻷﺯﻣﺔ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ 2008‬ﺣﻮﻟﺖ ﺣﻜﻮﻣﺎﺕ ﻋﺪﻳﺪﺓ ﺍﻫﺘﻤﺎﻣﺎ‪‬ﺎ ﺇﱃ ﻣﺼﺎﺩﺭ ﺟﺪﻳﺪﺓ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻣﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﻄﺎﻉ ﺍﳌﺎﱄ ﻭﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺗﺸﻤﻞ ﺍﻗﺘﺮﺍﺡ ﺭﺳﻮﻡ ﻋﻠﻰ ﲡﺎﺭﺓ ﺍﻷﺳﻬﻢ ﻭﺍﻟﺴﻨﺪﺍﺕ ﻭﺍﳌﺸﺘﻘﺎﺕ ﺍﳌﺎﻟﻴﺔ)ﰲ‬
‫ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ(‪ ،‬ﺃﻭ ﺿﺮﺍﺋﺐ ﻋﻠﻰ ﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺍﶈﻘﻘﺔ ﰲ ﺍﳋﺎﺭﺝ ﺇﱃ ﺍﻟﻮﻃﻦ )ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ(‪ .‬ﻓﺎﻟﻀﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻗﺪﺭ‪‬ﺎ ﻋﻠﻰ ﺗﻮﻓﲑ ﻣﻮﺍﺭﺩ ﻣﺎﻟﻴﺔ ﺇﺿﺎﻓﻴﺔ‪ ،‬ﺗﻌﺘﱪ ﺃﺩﺍﺓ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺳﻠﻮﻙ ﺍﻟﻮﻛﻼﺀ‬

‫‪1 Parlement Européen , Politique fiscale de l'Union européenne, Enjeux et défis,2015A, P18.‬‬
‫‪2 Cliche P, Op.cit. P 4.‬‬

‫‪16‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ‪‬ﺪﻑ ﺍﳊﺪ ﻣﻦ ﺃﻧﺸﻄﺔ ﺍﳌﻀﺎﺭﺑﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻀﺮﺓ ﺑﺒﺎﻗﻲ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺗﻀﻤﻦ ﻣﻌﺎﻣﻠﺔ ﺃﻛﺜﺮ ﻋﺪﺍﻟﺔ‬
‫ﻟﻠﻘﻄﺎﻉ ﺍﳌﺎﱄ ﺇﺯﺍﺀ ﺑﺎﻗﻲ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.1‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﻌﺎﺻﺮﺓ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻤﻴﺰ ﺍﶈﻴﻂ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻌﺪﻡ ﺍﻻﺳﺘﻘﺮﺍﺭ ﻭﺍﻟﺜﺒﺎﺕ ﺑﻔﻌﻞ ﺍﻟﺘﻐﲑ ﰲ ﺍﻟﻨﺸﺎﻁ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﻈﺮﻭﻑ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺗﻜﻴﻴﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﺒﻴﺌﺔ ﺍﳉﺪﻳﺪﺓ ﺍﳌﻘﻴﺪﺓ ﳍﺎ ﺩﺍﺧﻠﻴﺔ‬
‫ﻛﺎﻧﺖ ﺃﻡ ﺧﺎﺭﺟﻴﺔ‪ .‬ﻭﻗﺪ ﺷﻬﺪ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﰲ ﺍﻟﻌﻘﻮﺩ ﺍﻷﺧﲑﺓ ﺗﻄﻮﺭﺍﺕ ﻛﺒﲑﺓ ﺑﻔﻌﻞ ﺍﻟﻌﻮﳌﺔ ﻭﺍﻟﺘﻄﻮﺭ‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ ﻭﺯﻳﺎﺩﺓ ﺣﺮﻛﻴﺔ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﻭﺍﻟﻌﻤﺎﻟﺔ ﺍﳌﺆﻫﻠﺔ‪ ،‬ﻭﺍﻟﺘﻐﲑ ﰲ ﻃﺒﻴﻌﺔ ﺍﻷﻋﻤﺎﻝ ﺧﺎﺻﺔ ﺍﻟﱵ ﲤﺎﺭﺳﻬﺎ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻔﺮﺽ ﲢﺪﻳﺎﺕ ﺟﺪﻳﺪﺓ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺸﻜﻞ ﻋﺎﻡ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﺧﺎﺹ‪.‬‬

‫‪-1‬ﲢﺪﻳﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ‬

‫ﺗ‪‬ﻌﺮ‪‬ﻑ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﺑﺄﻧﻪ " ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺬﻱ ﳚﻤﻊ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﺗﻨﺘﺞ‬
‫ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﻟﺮﻗﻤﻴﺔ‪ .‬ﻭﻫﻮ ﻳﺘﺄﻟﻒ ﻣﻦ ﺧﺪﻣﺎﺕ ﺍﻻﺗﺼﺎﻻﺕ ﺍﻟﺴﻠﻜﻴﺔ ﻭﺍﻟﻼﺳﻠﻜﻴﺔ ﻭﺍﳊﻮﺍﺳﻴﺐ‪ ،‬ﺍﻟﱵ ﻳﻀﺎﻑ ﺇﻟﻴﻬﺎ‬
‫ﻋﻤﻮﻣﺎ ﺟﺰﺀ ﻣﻦ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺴﻤﻌﻴﺔ ﺍﻟﺒﺼﺮﻳﺔ"‪ .2‬ﻳﺘﺠﻪ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﺇﱃ ﺍﻻﻧﺪﻣﺎﺝ ﰲ ﻛﺎﻓﺔ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬‬
‫ﲝﻴﺚ ﻳﺼﻌﺐ – ﺇﻥ ﱂ ﻳﻜﻦ ﻣﺴﺘﺤﻴﻼ ‪-‬ﲤﻴﻴﺰﻩ ﻋﻦ ﺑﺎﻗﻲ ﺍﻻﻗﺘﺼﺎﺩ ﻣﻦ ﻣﻨﻈﻮﺭ ﺿﺮﻳﱯ‪ .3‬ﻓﻜﻞ ﺍﳌﺆﺳﺴﺎﺕ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﺑﺪﺭﺟﺎﺕ ﻣﺘﻔﺎﻭﺗﺔ ﺣﺴﺐ ﺃﻧﺸﻄﺘﻬﺎ‪.‬‬

‫ﻓﺮﺽ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﻋﺪﺓ ﲢﺪﻳﺎﺕ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ‪ ،4‬ﻣﻨﻬﺎ ﺗﺂﻛﻞ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﻭﲢﻮﻳﻞ‬
‫ﺍﻷﺭﺑﺎﺡ‪ ،‬ﺑﻔﻌﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﱵ ﻳﺘﻴﺤﻬﺎ ﻫﺬﺍ ﺍﻻﻗﺘﺼﺎﺩ ﻟﻠﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﺍﻟﱵ ﺗﺴﺘﻐﻞ ﺍﻟﺜﻐﺮﺍﺕ ﺍﻟﻨﺎﲨﺔ ﻋﻦ‬

‫‪ 1‬ﻣﺆﲤﺮ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻟﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ ‪ ،2014‬ﺹ ‪.172‬‬
‫‪2Centre d’observation économique et de Recherche pour l’Expansion de l’économie et le‬‬
‫‪Développement des Entreprises, L’économie numérique et la croissance Document de travail‬‬
‫‪n°24 ,Paris,2011, P13.‬‬
‫‪3 OCDE, Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert des bénéfices,‬‬
‫‪Résumés, Rapports finaux 2015C, P 5.‬‬
‫‪ 4‬ﰲ ﺳﺒﺘﻤﱪ‪ ،2013‬ﺃﻧﺸﺄﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻓﺮﻗﺔ ﻋﻤﻞ ﻣﻌﻨﻴﺔ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﺗﺎﺑﻌﺔ ﻟﻠﺠﻨﺔ ﺍﻟﺸﺆﻭﻥ ﺍﻟﻀﺮﻳﺒﺔ‬
‫ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻤﻨﻈﻤﺔ‪ ،‬ﲟﺸﺎﺭﻛﺔ ﺑﻠﺪﺍﻥ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﻏﲑ ﺍﻷﻋﻀﺎﺀ ﰲ ﺍﳌﻨﻈﻤﺔ ﻣﻬﻤﺘﻬﺎ ﲢﺪﻳﺪ ﺍﳌﺸﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻳﺜﲑﻫﺎ ﺍﻻﻗﺘﺼﺎﺩ‬
‫ﺍﻟﺮﻗﻤﻲ ﻭﺍﻗﺘﺮﺍﺡ ﺣﻠﻮﻝ ﳍﺎ‪ .‬ﻭﻫﻲ ﺗﺼﺪﺭ ﺗﻘﺎﺭﻳﺮ ﺳﻨﻮﻳﺔ ﻭﺗﻘﻮﻡ ﺑﺮﺻﺪ ﺍﻟﺘﻄﻮﺭﺍﺕ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﻭﺗﺘﻮﻗﻊ ﺃﻥ ﺗﺼﺪﺭ ﺗﻘﺮﻳﺮ ﺷﺎﻣﻞ‬
‫ﺣﻮﻝ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﺄﻥ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﻭﺍﳊﻠﻮﻝ ﺍﳌﻘﺘﺮﺣﺔ ﲝﻠﻮﻝ ﻋﺎﻡ ‪.2020‬‬

‫‪17‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ ﻟﺘﺨﻔﻴﺾ ﺣﺠﻢ ﻣﻌﺎﻣﻼ‪‬ﺎ ﺑﺼﻮﺭﺓ ﻣﺼﻄﻨﻌﺔ‪ ،‬ﺃﻭ ﲣﻔﻴﺾ ﺃﺭﺑﺎﺣﻬﺎ ﺍﳋﺎﺿﻌﺔ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﺃﻭ ﻟﺘﺤﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺇﱃ ﺍﳉﻨﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻴﺚ ﻳﻜﻮﻥ ﻧﺸﺎﻁ ﻫﺬﻩ ﺍﻟﺸﺮﻛﺎﺕ ‪‬ﺎ ﻣﺘﻮﺍﺿﻌﺎ ﺟﺪﺍ ﺃﻭ ﻣﻨﻌﺪﻣﺎ‪.1‬‬
‫ﺇﻥ ﻓﺮﺽ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺃﺻﺒﺢ ﺃﻛﺜﺮ ﺗﻌﻘﻴﺪﺍ ﰲ ﻇﻞ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﺑﻔﻌﻞ ﻗﺎﻋﺪﺓ ﺍﻹﻗﻠﻴﻤﻴﺔ ﰲ ﻓﺮﺽ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺜﻨﺎﺋﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،2‬ﻓﻤﻌﻴﺎﺭ ﺍﳌﺆﺳﺴﺔ ﺍﻟﺪﺍﺋﻤﺔ ﺍﻟﺬﻱ ﻳﻌﺪ ﻋﻨﺼﺮﺍ ﺃﺳﺎﺳﻴﺎ ﻟﻔﺮﺽ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻭﻓﻖ ﻗﺎﻋﺪﺓ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻳﺼﻌﺐ ﲢﺪﻳﺪﻩ‪ .3‬ﻫﺬﻩ ﺍﻟﻘﺎﻋﺪﺓ ﺃﺻﺒﺤﺖ ﻏﲑ ﻣﻼﺋﻤﺔ ﻟﻮﺍﻗﻊ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﺍﻟﺬﻱ ﻳﻮﻓﺮ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺤﺎﻳﻞ ﻋﻠﻴﻬﺎ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﻟﺘﻔﺎﻭﺽ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺪﻭﱄ ﻹﻋﺎﺩﺓ ﺻﻴﺎﻏﺘﻬﺎ‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪.4‬‬

‫ﻛﻤﺎ ﻳﺜﲑ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﲢﺪﻳﺎﺕ ﻟﻠﺴﻴﺎﺳﺔ ﺿﺮﻳﺒﻴﺔ ﺗﺘﻌﻠﻖ ﺑﺘﺤﺼﻴﻞ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺧﺎﺻﺔ ﻋﻨﺪﻣﺎ‬
‫ﳛﺼﻞ ﺍﻷﻓﺮﺍﺩ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﻠﻤﻮﺳﺔ‪ ،‬ﻭﻫﺬﺍ ﺑﻔﻌﻞ ﺍﻧﻌﺪﺍﻡ ﺍﻟﻮﺳﻄﺎﺀ ﻭﺗﻘﻠﺺ ﺩﻭﺭﻫﻢ‪ .‬ﻓﻘﺪ ﻛﺎﻥ ﺍﻟﻮﺳﻄﺎﺀ‬
‫ﻳﺆﺩﻭﻥ ﺩﻭﺭﺍ ﻫﺎﻣﺎ ﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﻟﻜﻮ‪‬ﻢ ﻳﺸﻜﻠﻮﻥ ﻗﻨﻮﺍﺕ ﻣﺮﺍﻗﺒﺔ‪ ،‬ﻭﻳﻘﻮﻣﻮﻥ ﺑﺘﺤﺼﻴﻞ ﺑﻌﺾ‬
‫ﺃﻧﻮﺍﻉ ﺍﻟﻀﺮﺍﺋﺐ‪.5‬‬

‫ﻛﻤﺎ ﻳﺸﻜﻞ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ ﲢﺪﻳﺎ ﻫﺎﻣﺎ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﳏﺎﻭﻟﺔ ﻓﺮﺽ ﺿﺮﺍﺋﺐ ﺧﺎﺻﺔ ﻋﻠﻰ ﺃﻧﺸﻄﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ» ‪ ، «taxe Google‬ﻓﻬﺬﺍ ﺍﻷﺧﲑ ﻳﺴﺎﻫﻢ ﺑﺸﻜﻞ ﻛﺒﲑ ﰲ ﺯﻳﺎﺩﺓ ﺗﻨﺎﻓﺴﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ‪ ،‬ﻭﻫﻮ‬
‫ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺘﻄﻮﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ ﻭﺍﻻﺑﺘﻜﺎﺭ‪ ،‬ﻟﺬﻟﻚ ﻓﺈﻥ ﻓﺮﺽ ﺃﻱ ﺿﺮﺍﺋﺐ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﺆﺛﺮ ﺳﻠﺒﺎ‬
‫ﻋﻠﻰ ﺃﻧﺸﻄﺔ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻭﺑﺎﻟﺘﺎﱄ ﻋﻠﻰ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻭﻋﻠﻴﻪ ﳚﺐ ﺗﻜﻴﻴﻒ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﻴﺚ ﺗﺸﻜﻞ‬

‫‪1 OCDE, (2015C),Op.cit, P5.‬‬

‫‪ 2‬ﻭﻓﻖ ﳕﻮﺫﺝ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺜﻨﺎﺋﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺬﻱ ﺃﻋﺪﺗﻪ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻓﺈﻥ ﺳﻠﻄﺔ ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻞ ﺍﻷﺭﺑﺎﺡ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﻣﻦ ﺍﺧﺘﺼﺎﺹ ﺍﻟﺪﻭﻟﺔ ﺍﻟﱵ ﻳﻘﻊ ﻣﻘﺮ ﺍﻟﺸﺮﻛﺔ ﰲ ﺇﻗﻠﻴﻤﻬﺎ‪ ،‬ﺑﺪﻻ ﻣﻦ ﺍﻟﺪﻭﻟﺔ ﺍﻟﱵ ﲤﺎﺭﺱ ﻓﻴﻬﺎ ﻧﺸﺎﻃﻬﺎ‪ .‬ﻟﺘﺠﻨﺐ ﺍﻻﺯﺩﻭﺍﺝ‬
‫ﺍﻟﻀﺮﻳﱯ‪ .‬ﻣﺎﻋﺪﺍ ﰲ ﺣﺎﻟﺔ ﻭﺟﻮﺩ ﻣﺆﺳﺴﺔ ﻣﺴﺘﻘﺮﺓ )ﺃﻱ ﻭﺟﻮﺩ ﳏﻼﺕ ﻭﻣﻮﻇﻔﲔ( ﰲ ﺇﻗﻠﻴﻢ ﺩﻭﻟﺔ ﻏﲑ ﺩﻭﻟﺔ ﺍﳌﻘﺮ‪.‬‬
‫‪3 Parlement Européen (2015A) ,op.cit, P 16.‬‬
‫‪4 Pierre collin, et Nicolas colin, mission d’éxpertise sur la Fiscalité de l’économie numérique,‬‬
‫‪Rapport Au Ministre De L’économie Et des finances , au ministre de redressement productif,‬‬
‫‪au ministre délégué charge de budget et a la ministre déléguée charge des petites et‬‬
‫‪moyennes entreprises, de l’innovation et de l’économie numérique, France, Janvier 2013, PP‬‬
‫‪66-67.‬‬
‫‪ 5‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ)‪ ،(2011‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.182‬‬

‫‪18‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺣﺎﻓﺰﺍ ﻟﻠﺸﺮﻛﺎﺕ ﻟﺘﻮﺳﻴﻊ ﺃﻧﺸﻄﺔ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻭﺍﻻﺑﺘﻜﺎﺭ‪ ،‬ﻭﺗﻌﻤﻞ ﻋﻠﻰ ﲢﻔﻴﺰ ﲤﻮﻳﻞ ﺇﻧﺸﺎﺀ ﻭﺗﻄﻮﻳﺮ ﺍﳌﺆﺳﺴﺎﺕ ﰲ‬
‫ﻗﻄﺎﻉ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ‪.1‬‬

‫ﲢﺪ ﺁﺧﺮ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺮﺗﺒﻂ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ‪ ،‬ﻫﻮ ﺍﳊﺠﻢ ﺍﳌﺘﺰﺍﻳﺪ ﻟﻠﺨﺪﻣﺎﺕ ﺍﻟﱵ ﳝﻜﻦ ﺗﻠﻘﻴﻬﺎ ﻣﻦ ﻗﺒﻞ‬
‫ﺍﳌﺴﺘﺨﺪﻣﲔ ﻟﻼﻧﺘﺮﻧﺖ ﺑﺎ‪‬ﺎﻥ‪ ،‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﺍﳔﻔﺎﺽ ﺗﻜﻠﻔﺘﻬﺎ ﺍﳊﺪﻳﺔ‪ ،‬ﻭﰲ ﺍﻟﻮﺍﻗﻊ ﻓﺈﻥ ﻫﺬﻩ ﺍﳋﺪﻣﺎﺕ ﺗﺴﺪﺩ ﻣﻦ ﺧﻼﻝ‬
‫ﻋﻤﻠﻴﺎﺕ ﺍﻹﺷﻬﺎﺭ ﻋﱪ ﺍﻻﻧﺘﺮﻧﺖ‪ ،‬ﺃﻣﺎ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳊﻘﻴﻘﻲ ﻓﻬﻲ ﺗﻘﺪﻡ ﲟﻘﺎﺑﻞ ﻭﲣﻀﻊ ﻟﻠﻀﺮﺍﺋﺐ‪ .2‬ﻛﻤﺎ ﺃﻥ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻨﻘﻮﺩ ﺍﻻﻓﺘﺮﺍﺿﻴﺔ ﰲ ﺳﺪﺍﺩ ﺍﳌﻌﺎﻣﻼﺕ ﻋﱪ ﺍﻻﻧﺘﺮﻧﺖ ﻳﺆﺩﻱ ﺇﱃ ﺗﻌﻘﻴﺪﺍﺕ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﺍﻟﻀﺮﻳﺒﺔ‬
‫ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻓﺎﻟﻨﻘﻮﺩ ﺍﻟﺮﻗﻤﻴﺔ‪ 3‬ﺗﻔﻠﺖ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻄﺒﻘﺔ ﰲ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻧﺘﻴﺠﺔ ﺗﻌﻘﺪ ﺗﺘﺒﻊ ﻣﺴﺎﺭ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻬﺎ‪.4‬‬

‫‪-2‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﱯ‬

‫ﳝﻜﻦ ﺍﳊﺪﻳﺚ ﻋﻦ ﻣﻨﺎﻓﺴﺔ ﺿﺮﻳﺒﻴﺔ ﲟﺠﺮﺩ ﻣﺎ ﻳﻜﻮﻥ ﺑﻮﺳﻊ ﻋﻨﺼﺮ ﺃﻭ ﻣﻨﺘﺞ ﺧﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺍﻻﻧﺘﻘﺎﻝ ﲝﺮﻳﺔ ﻣﻦ‬
‫ﺩﻭﻟﺔ )ﻣﻘﺎﻃﻌﺔ ﺃﻭ ﻣﺪﻳﻨﺔ( ﺇﱃ ﺩﻭﻟﺔ )ﻣﻘﺎﻃﻌﺔ ﺃﻭ ﻣﺪﻳﻨﺔ( ﺃﺧﺮﻯ ﺑﺸﻜﻞ ﻳﺴﻤﺢ ﻟﻸﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ﺑﺎﻟﻘﻴﺎﻡ ﺑﺘﺤﻜﻴﻤﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ‪ .5‬ﲤﺎﺭﺱ ﺍﻟﺪﻭﻝ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺧﻔﺾ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ‪-‬ﺧﺎﺻﺔ ﻋﻠﻰ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﻘﺎﺑﻠﺔ ﻟﺘﻨﻘﻞ‬
‫)ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺍﳌﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ(‪ -‬ﺪﻑ ﺟﺬﺏ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺑﺎﻟﺘﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ‪‬ﺎ‪ ،‬ﻭﻫﺬﺍ‬
‫ﺳﻴﺆﺩﻱ ﺇﱃ ﻓﻘﺪﺍﻥ ﺍﻟﺪﻭﻝ ﺍﻷﺧﺮﻯ ﻟﺘﻠﻚ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﺧﻼﻝ ﺗﺂﻛﻞ ﻗﻮﺍﻋﺪﻫﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﺮﺍﺟﻊ ﻧﺴﺒﺔ‬
‫ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﻣﻌﺪﻝ ﺍﻟﻨﻤﻮ‪.6‬‬

‫ﻭﻓﻘﺎ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺈﻥ ﺑﻌﺾ ﺍﻟﺸﺮﻛﺎﺕ ﻣﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﺗﺴﺘﺨﺪﻡ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ‬
‫ﺗﺴﻤﺢ ﳍﻢ ﺑﺪﻓﻊ ‪ ٪5‬ﻓﻘﻂ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ‪ ،‬ﰲ ﺣﲔ ﺗﺪﻓﻊ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺼﻐﲑﺓ ﻣﺎ ﻳﺼﻞ ﺇﱃ ‪ ،٪30‬ﻭﺗﺒﲔ‬
‫ﺑﻌﺾ ﺍﻟﺪﺭﺍﺳﺎﺕ‪ Egger, W. Eggert et H. Winner (2010),‬ﺃﻥ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ‬

‫‪1 Pierre collin, et Nicolas colin, op.cit, PP143-148.‬‬

‫‪2 op.Loc, P29.‬‬
‫‪3‬ﻟﻠﻤﺰﻳﺪ ﺣﻮﻝ ﺃﺷﻜﺎﻝ ﺍﳌﻌﺎﻣﻼﺕ ﺑﺎﻟﻨﻘﻮﺩ ﺍﻟﺮﻗﻤﻴﺔ ﺍﻧﻈﺮ‪Pierre collin, et Nicolas colin Op.cit, PP 32-33. :‬‬
‫‪ 4‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ )‪ ،(2011‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.183‬‬
‫‪ 5‬ﻧﻔﺲ ﺍﳌﺮﺟﻊ‪ ،‬ﺹ ‪.197‬‬
‫‪ 6‬ﻫﻨﺎﻙ ﺗﺒﺎﻳﻦ ﰲ ﺍﻵﺭﺍﺀ ﺑﲔ ﺍﳌﻔﻜﺮﻳﻦ ﺣﻮﻝ ﺃﺛﺮ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻞ ﺍﻟﻨﻤﻮ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ﻓﺮﻳﻖ ﺃﻭﻝ ﺃﻥ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻀﺮﺓ‬
‫ﺑﺎﻟﻨﻤﻮ‪ ،‬ﺑﻴﻨﻤﺎ ﻳﺮﻯ ﻓﺮﻳﻖ ﺃﺧﺮ ﺃﻥ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺜﻞ ﺃﻱ ﻣﻨﺎﻓﺴﺔ ﺃﺧﺮﻯ ﺗﺮﻓﻊ ﻣﻦ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫‪19‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﻨﺴﻴﺎﺕ ﻳﻘﻞ ﰲ ﺍﳌﺘﻮﺳﻂ ﻋﻦ ‪ % 30‬ﻋﻦ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﺍﻟﻨﺎﺷﻄﺔ ﰲ ﻧﻔﺲ ﺍﻟﺒﻠﺪ‪ .1‬ﻭﻻ ﺗﻮﻓﺮ ﺍﻟﻐﺎﻟﺒﻴﺔ ﺍﻟﻌﻈﻤﻰ‬
‫ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﺳﻮﻯ ﻣﻌﻠﻮﻣﺎﺕ ﻣﺎﻟﻴﺔ ﻣﻮﺣﺪﺓ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍ‪‬ﻤﻮﻋﺔ ﺩﻭﻥ ﺃﻱ ﻣﻌﻠﻮﻣﺎﺕ ﺃﺳﺎﺳﻴﺔ‬
‫ﻋﻦ ﺍﻷﻧﺸﻄﺔ ﺍﳌﻀﻄﻠﻊ ‪‬ﺎ ﰲ ﻛﻞ ﺑﻠﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﻌﻤﻞ ﻓﻴﻬﺎ‪.2‬‬

‫ﺃﺻﺒﺤﺖ ﻫﺬﻩ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺗﺸﻜﻞ ﲢﺪﻳﺎ ﻫﺎﻣﺎ ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﳌﺘﻘﺪﻣﺔ ﻋﻠﻰ ﺣﺪ ﺳﻮﺍﺀ‬
‫ﻓﺎﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺃﻗﻞ ﺟﺎﻫﺰﻳﺔ ﻟﻠﺘﻌﺎﻣﻞ ﻣﻊ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻌﻘﹼﺪﺓ ﻟﺘﺠﻨ‪‬ﺐ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺫﻟﻚ ﺑﺴﺒﺐ ﳏﺪﻭﺩﻳﺔ‬
‫ﻣﻮﺍﺭﺩﻫﺎ ﺃﻭ ﺑﺴﺒﺐ ﺍﻻﻓﺘﻘﺎﺭ ﺇﱃ ﺍﳋﱪﺓ ﺍﻟﻔﻨﻴﺔ‪ .3‬ﻭﻟﻴﺲ ﲟﻘﺪﻭﺭ ﺃﻱ ﺩﻭﻟﺔ ﺃﻥ ﺗﺘﺼﺪﻯ ﳍﺬﻩ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺑﺸﻜﻞ ﻣﻨﻔﺮﺩ‪،‬‬
‫ﻟﺬﻟﻚ ﻓﺎﳊﻞ ﺍﻷﻣﺜﻞ ﳌﻮﺍﺟﻬﺔ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﱵ ﺗﻔﺮﺿﻬﺎ ﻫﺬﻩ ﺍﳌﻤﺎﺭﺳﺎﺕ ﻫﻮ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﺴﻴﻖ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺪﻭﱄ‪،‬‬
‫ﺣﻴﺚ ﺗﻘﻮﺩ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﻬﻮﺩ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ ﻣﻨﺬ ﺳﻨﺔ ‪ ،1998‬ﻭﺑﻌﺪ ﺍﻷﺯﻣﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻌﺎﻡ‬
‫‪ ،2008‬ﺛﺒﺖ ﺃﻥ ﺟﻬﻮﺩ ﺍﳌﻨﻈﻤﺔ ﳌﻜﺎﻓﺤﺔ ﻫﺬﻩ ﺍﳌﺸﻜﻠﺔ ﻏﲑ ﻓﻌﺎﻟﺔ ﺇﱃ ﺣﺪ ﻛﺒﲑ‪ .4‬ﻭﺣﺎﻟﻴﺎ ﺃﺻﺒﺤﺖ ﺍﳌﻨﻈﻤﺔ ﺗﻨﺴﻖ ﻣﻊ‬
‫ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ) ﺩﻭﻥ ﻣﺸﺎﺭﻛﺔ ‪ %80‬ﻣﻦ ﺩﻭﻝ ﺍﻟﻌﺎﱂ( ﻟﻮﺿﻊ ﻣﻌﺎﻳﲑ ﺿﺮﻳﺒﻴﺔ ﻋﺎﳌﻴﺔ ﳌﻨﻊ ﳑﺎﺭﺳﺎﺕ ﺍﻟﺘﻬﺮﺏ‬
‫ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﺒﻴﲔ ﻟﻠﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ‪ ،‬ﻭﻳﺘﻢ ﻫﺬﺍ ﺍﻟﺘﻨﺴﻴﻖ ﰲ ﻣﺴﺎﺭﻳﻦ‪ :‬ﺍﻷﻭﻝ ﻫﻮ ﺍﻟﺘﺒﺎﺩﻝ ﺍﻟﺘﻠﻘﺎﺋﻲ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﻨﻊ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ؛ ﻭﺍﻟﺜﺎﱐ ﺣﻮﻝ ﺗﺂﻛﻞ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﻮﻳﻞ‬
‫ﺍﻷﺭﺑﺎﺡ‪.5‬‬

‫ﳌﻌﺎﳉﺔ ﺍﻟﺜﻐﺮﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺍﻟﱵ ﺗﻨﺸﻂ ‪‬ﺎ ﺷﺮﻛﺎﺕ ﻣﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ‪ ،‬ﺍﻋﺘﻤﺪﺕ‬
‫ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﺳﻨﺔ ‪ 2015‬ﺧﻄﺔ ﺍﻟﻌﻤﻞ ﺍﳌﻘﺘﺮﺣﺔ ﻣﻦ ﻗﺒﻞ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺣﻮﻝ ﻣﻮﺿﻮﻉ ﺗﺂﻛﻞ‬
‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ‪ ،‬ﻭﲡﻨﺐ ﺩﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ ﻭﲣﻔﻴﺾ ﺍﳉﺰﺀ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺇﻳﺮﺍﺩﺍﺕ ﺗﻠﻚ‬
‫‪6‬‬
‫ﺍﻟﺸﺮﻛﺎﺕ‪ .‬ﻭﺗﺸﻤﻞ ﻫﺬﻩ ﺍﳋﻄﺔ‪:‬‬
‫‪ -‬ﺍﻟﺘﺼﺪﻱ ﻟﻠﺘﺤﺪﻳﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﻳﻄﺮﺣﻬﺎ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﻗﻤﻲ؛‬
‫‪ -‬ﲢﻴﻴﺪ ﺗﺄﺛﲑﺍﺕ ﺍﻷﺣﻜﺎﻡ ﺍﳍﺠﻴﻨﺔ؛‬

‫‪1 Parlement européen, Commission spéciale sur les rescrits fiscaux et autres mesures similaires‬‬
‫‪par leur nature ou par leur effet, AMENDEMENTS 455 – 794, 2015B,P 9‬‬
‫‪2 Oxfam, Op.cit,P 3.‬‬
‫‪ 3‬ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻌﺎﳌﻲ ‪ ،2015‬ﺹ ‪.40‬‬
‫‪4 Oxfam, Op.cit,P 3.‬‬
‫‪5UN, Les négociations à l’ONU sur le financement du développement: Quels devraient être les‬‬
‫‪résultats de la Conférence d’Addis-Abeba en 2015,P10.‬‬
‫‪http://www.un.org/esa/ffd/wp-content/uploads/2014/12/gc-outcomes-Addis-CSO-Fr.pdf‬‬
‫‪ 6‬ﻟﻺﻃﻼﻉ ﻋﻠﻰ ﻫﺬﻩ ﺍﳋﻄﺔ ﺃﻧﻈﺮ ﺍﳌﺮﺟﻊ ﺍﳌﺸﺎﺭ ﺍﻟﻴﻪ ﺳﺎﺑﻘﺎ‪OCDE(2015C) :‬‬

‫‪20‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺗﺼﻤﻴﻢ ﻗﻮﺍﻋﺪ ﻓﻌﺎﻟﺔ ﻟﻠﺸﺮﻛﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ ﺍﳋﺎﺿﻌﺔ ﻟﻠﺮﻗﺎﺑﺔ؛‬

‫‪ -‬ﺍﳊﺪ ﻣﻦ ﺗﺂﻛﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻨﻄﻮﻱ ﻋﻠﻰ ﺧﺼﻢ ﺍﻟﻔﻮﺍﺋﺪ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﺎﻟﻴﺔ ﺍﻷﺧﺮﻯ؛‬
‫‪ -‬ﻣﻜﺎﻓﺤﺔ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﺿﺪ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻀﺎﺭﺓ‪ ،‬ﻣﻊ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻷﳘﻴﺔ؛‬
‫‪ -‬ﻣﻨﻊ ﻣﻨﺢ ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﻤﻦ ﺍﳌﻌﺎﻫﺪﺍﺕ ﺿﺮﺍﺋﺒﻴﺔ ﻋﻨﺪﻣﺎ ﻻ ﻳﻜﻮﻥ ﻣﻨﺤﻬﺎ ﺿﺮﻭﺭﻳﺎ ؛‬
‫‪ -‬ﻣﻨﻊ ﺍﲣﺎﺫ ﺗﺪﺍﺑﲑ ﻟﺘﺠﻨﺐ ﺗﻜﻴﻴﻒ ﺍﳌﺆﺳﺴﺔ ﺍﳌﺴﺘﻘﺮﺓ ﺑﺼﻮﺭﺓ ﻣﺼﻄﻨﻌﺔ؛‬
‫‪ -‬ﺗﻮﺟﻴﻪ ﺃﺳﻌﺎﺭ ﺍﻟﺘﺤﻮﻳﻞ ﻟﻴﺘﻢ ﺣﺴﺎ‪‬ﺎ ﻋﻠﻰ ﺃﺳﺎﺱ ﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ؛‬
‫‪ -‬ﻗﻴﺎﺱ ﻭﺭﺻﺪ ﺑﻴﺎﻧﺎﺕ ﺗﺂﻛﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ؛‬
‫‪ -‬ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻟﻠﻜﺸﻒ ﺍﻹﻟﺰﺍﻣﻲ ﻋﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ؛‬
‫‪ -‬ﺗﻮﺛﻴﻖ ﺃﺳﻌﺎﺭ ﺍﻟﺘﺤﻮﻳﻞ‪ ،‬ﻭﺗﻮﺛﻴﻖ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺩﻭﻟﺔ ﺑﺪﻭﻟﺔ؛‬
‫‪ -‬ﺯﻳﺎﺩﺓ ﻓﻌﺎﻟﻴﺔ ﺁﻟﻴﺎﺕ ﺗﺴﻮﻳﺔ ﺍﳌﻨﺎﺯﻋﺎﺕ؛‬
‫‪ -‬ﺇﻋﺪﺍﺩ ﺁﻟﻴﺔ ﻣﺘﻌﺪﺩﺓ ﺍﻷﻃﺮﺍﻑ ﻟﺘﻌﺪﻳﻞ ﺍﳌﻌﺎﻫﺪﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺜﻨﺎﺋﻴﺔ‪.‬‬

‫ﻛﻤﺎ ﺍﻗﺘﺮﺡ ﻣﺆﲤﺮ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﻜﺘﺎﺩ( ﰲ ﺗﻘﺮﻳﺮﻩ ﺣﻮﻝ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻌﺎﳌﻲ ﻟﺴﻨﺔ ‪2015‬‬
‫ﳎﻤﻮﻋﺔ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﺗﺮﻣﻲ ﺇﱃ ﲢﻘﻴﻖ ﺍﻻﺗﺴﺎﻕ ﺑﲔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ‬
‫ﺍﻟﺪﻭﱄ‪ ،‬ﺑﺸﻜﻞ ﻳﻬﺪﻑ ﺇﱃ ﺍﻟﺘﺼﺪﻱ ﻟﻌﻤﻠﻴﺎﺕ ﲡﻨ‪‬ﺐ ﺩﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ ﺩﻭﻥ ﺇﻋﺎﻗﺔ ﺍﻟﻨﺸﺎﻁ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ‪ .‬ﻭﺗﺸﺘﻤﻞ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻟﻠﻤﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﺍﻟﻌﺸﺮﺓ ﺍﳌﻘﺘﺮﺣﺔ‪ :‬ﺇﺯﺍﻟﺔ ﻓﺮﺹ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺘﻌﺴ‪‬ﻒ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﺩﻭﺍﺕ‬
‫ﻟﻠﺘﺮﻭﻳﺞ ﻟﻼﺳﺘﺜﻤﺎﺭ؛ ﻭﺍﻟﻨﻈﺮ ﰲ ﺍﻟﺘﺄﺛﲑ ﺍﶈﺘﻤﻞ ﻟﺘﺪﺍﺑﲑ ﻣﻜﺎﻓﺤﺔ ﲡﻨ‪‬ﺐ ﺩﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ؛ ﻭﺍﲣﺎﺫ ‪‬ﹾﺞ‬
‫ﻗﺎﺋﻢ ﻋﻠﻰ ﺍﻟﺸﺮﺍﻛﺔ ﰲ ﳎﺎﻝ ﺍﻻﻋﺘﺮﺍﻑ ﺑﺎﳌﺴﺆﻭﻟﻴﺎﺕ ﺍﳌﺸﺘﺮﻛﺔ ﺑﲔ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﻀﻴﻔﺔ ﻭﺍﻟﺒﻠﺪﺍﻥ ﺍﻷﺻﻠﻴﺔ ﻭﺑﻠﺪﺍﻥ ﺍﳌﺮﻭﺭ؛‬
‫ﻭﺇﺩﺍﺭﺓ ﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺪﻭﱄ ﻭﺍﻻﺗﻔﺎﻗﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﻭﺗﻌﺰﻳﺰ ﺩﻭﺭ ﺇﻳﺮﺍﺩﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﰲ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﻓﻀﻼﹰ ﻋﻦ ﺗﻌﺰﻳﺰ ﻗﺪﺭﺍﺕ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻋﻠﻰ ﺗﻨﺎﻭﻝ ﻗﻀﺎﻳﺎ ﲡﻨ‪‬ﺐ ﺩﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ‪ .1‬ﻭﻫﻲ‬
‫ﻣﻮﺿﺤﺔ ﰲ ﺍﻟﺸﻜﻞ ﺍﳌﻮﺍﱄ‪.‬‬

‫‪ 1‬ﺍﻻﻭﻨﺘﺎﻜﺎﺩ)‪ ،(2015‬ﻤﺭﺠﻊ ﺴﺎﺒﻕ‪ ،‬ﺹ ‪.42‬‬

‫‪21‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺸﻜل ‪ : 01‬ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﺑﺸﺄﻥ ﲢﻘﻴﻖ ﺍﻻﺗﺴﺎﻕ ﺑﲔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﺪﻭﱄ‬

‫ﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫ﻣﺒﺎﺩﺉ ﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫ﻣﺒﺎﺩﺉ‬
‫ﺍﻟﻨﻬﻮﺽ‬
‫ﺑﺎﻟﺘﻨﻤﻴﺔﺍﳌﺴﺘﺪﺍﻣﺔ ﻋﻦ‬
‫ﻃﺮﻳﻖ‬

‫ﻤﻊ ﺘﻴﺴﻴﺭ ﺍﻻﺴﺘﺜﻤﺎﺭ‬ ‫ﺍﻟﺘﺼﺩﻱ‬

‫ﻹﻨﺘﺎﺠﻲ ﻓﻲ ﺍﻟﻭﻗﺕ‬ ‫ﻟﻌﻤﻠﻴﺎﺕ ﺘﺠﻨﺏ‬
‫ﻨﻔﺴﻪ‬ ‫ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬

‫ﺤﻅﺭ ﺍﻟﺘﺴﺎﻤﺢ ﺃﻭ‬

‫ﺍﻟﺘﺨﻔﻴﻑ ﻤﻥ ﺘﺄﺜﻴﺭ‬
‫ﺍﻟﺘﻴﺴﻴﺭ ﻓﻲ ﺤﺎﻟﺔ‬ ‫‪1‬‬ ‫ﺍﳌﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ‬
‫‪2‬‬ ‫ﺘﺩﺍﺒﻴﺭ ﻤﻜﺎﻓﺤﺔ ﺘﺠﻨﺏ‬
‫ﺍﻟﻀﺭﺍﺌﺏ ﻋﻠﻰ‬ ‫ﺘﺠﻨﺏ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﺍﻻﺴﺘﺜﻤﺎﺭ‬ ‫ﻜﻭﺴﻴﻠﺔ ﻻﺠﺘﺫﺍﺏ‬
‫ﺍﻻﺴﺘﺜﻤﺎﺭ‬
‫ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻀﺭﻴﺒﻴﺔ‬ ‫ﻭﺍﻀﻌﻭ ﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻟﻀﺭﻴﺒﻴﺔ‬
‫ﻭﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺍﻟﺩﻭﻟﻴﺔ‬ ‫ﻭﺍﻟﺴﻴﺎﺴﺎﺕ ﺍﻻﺴﺘﺜﻤﺎﺭﻴﺔ ﺍﻟﻭﻁﻨﻴﺔ‬ ‫ﺍﻵﻟﻴﺎﺕ‬
‫‪4‬‬ ‫ﺇﺩﺍﺭﺓ ﺃﻭﺠﻪ ﺍﻟﺘﺭﺍﺒﻁ ﺒﻴﻥ ﺇﺠﺭﺍﺀﺍﺕ ﺍﻟﺴﻴﺎﺴﺔ‬ ‫ﺍﻋﺘﻤﺎﺩ ﺘﺩﺍﺒﻴﺭ ﻋﻠﻰ ﻤﺴﺘﻭﻯ ﺴﻴﺎﺴﺔ‬
‫ﺍﻟﻀﺭﻴﺒﻴﺔ ﻭﺍﺘﻔﺎﻗﺎﺕ ﺍﻻﺴﺘﺜﻤﺎﺭ ﺍﻟﺩﻭﻟﻴﺔ‬
‫‪3‬‬
‫ﺍﻻﺴﺘﺜﻤﺎﺭ ﻟﻤﻨﻊ ﺘﺠﻨﺏ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﲢﻘﻴﻖ ﺍﻻﺗﺴﺎﻕ ﺑﲔ ﻣﻌﺎﻫﺪﺍﺕ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ‬ ‫ﺯﻴﺎﺩﺓ ﻓﻌﺎﻟﻴﺔ ﺃﺩﻭﺍﺕ ﺍﻟﺘﺭﻭﻴﺞ ﻟﻼﺴﺘﺜﻤﺎﺭ‬ ‫‪5‬‬
‫‪6‬‬ ‫ﻭﺍﺗﻔﺎﻗﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺪﻭﻟﻴﺔ ﻛﺠﺰﺀ ﻣﻦ ﳎﻤﻮﻋﺔ ﺃﺩﻭﺍﺕ‬ ‫ﺒﻐﻴﺔ ﺍﻟﺘﺼﺩﻱ ﻟﺘﺠﻨﺏ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﺗﻴﺴﲑ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﺘﺎﺣﺔ ﻟﻠﺒﻠﺪﺍﻥ‬
‫ﺍﻟﺘﻨﺴﻴﻕ ﺍﻟﻤﺘﻌﺩﺩ ﺍﻷﻁﺭﺍﻑ‬
‫ﺍﺴﺘﺤﺩﺍﺙ ﻋﻭﺍﻤل ﺍﻟﺘﻤﻜﻴﻥ ‪/‬ﺃﺩﻭﺍﺕ‬ ‫ﺘﻨﺎﻭل ﺍﻟﺴﻤﺎﺕ ﺍﻟﻤﺤﺩﺩﺓ‬ ‫ﺇﺘﺒﺎﻉ ﻨﻬﺞ ﺸﺎﻤل ﺘﺸﺎﺭﻙ‬ ‫ﺘﻭﻀﻴﺢ ﺍﻟﻤﺴﻭﺅﻟﻴﺔ‬
‫ﻟﻠﺘﺼﺩﻱ ﻟﺘﺠﻨﺏ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬ ‫‪10‬‬ ‫ﻟﻠﺒﻠﺩﺍﻥ ﺍﻟﻨﺎﻤﻴﺔ ﻓﻴﻤﺎ‬ ‫‪9‬‬ ‫ﻓﻴﻪ ﺒﺎﻟﻜﺎﻤل ﺍﻟﺒﻠﺩﺍﻥ ﺍﻟﻨﺎﻤﻴﺔ‬ ‫‪8‬‬ ‫ﺍﻟﻤﺸﺘﺭﻜﺔ ﻋﻥ ﻤﻭﺍﺠﻬﺔ‬ ‫‪7‬‬
‫ﻭﻟﺘﻘﻴﻴﻡ ﺘﺄﺜﻴﺭﺍﺘﻬﺎ ﻋﻠﻰ ﺍﻻﺴﺘﺜﻤﺎﺭ‬ ‫ﻴﺘﻌﻠﻕ ﺒﺎﻻﺴﺘﺜﻤﺎﺭ‬ ‫ﻭﺃﺼﺤﺎﺏ ﺍﻟﻤﺼﻠﺤﺔ ﻓﻲ‬ ‫ﺘﺄﺜﻴﺭ ﺘﺠﻨﺏ ﺍﻟﻀﺭﺍﺌﺏ‬
‫ﻭﺘﺠﻨﺏ ﺩﻓﻊ ﺍﻟﻀﺭﺍﺌﺏ‬ ‫ﻤﺠﺎل ﺍﻟﺘﻨﻤﻴﺔ‬ ‫ﻋﻠﻰ ﺼﻌﻴﺩ ﺍﻟﻌﺎﻟﻡ‬

‫ﺍﻟﻤﺼﺩﺭ‪ :‬ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻌﺎﳌﻲ‪ ، 2015‬ﺹ‪.43‬‬
‫‪ -3‬ﺍﻟﺪﻋﻮﺓ ﺇﱃ ﺇﻧﺸﺎﺀ ﺿﺮﻳﺒﺔ ﻋﺎﳌﻴﺔ‬
‫ﰲ ﻣﻘﺎﻝ ﺑﻌﻨﻮﺍﻥ ‪ L'émergence d’une fiscalité globale pour réguler la mondialisation‬ﻧﺸﺮ‬
‫ﰲ ﳎﻠﺔ » ‪ Les Notices «Finances publiques‬ﺍﻟﻄﺒﻌﺔ ﺍﻟﺮﺍﺑﻌﺔ ﺳﻨﺔ ‪ ) ،2015‬ﺹ ‪ (180 -163‬ﻳﺮﻯ‬
‫‪ Dominique Plihon‬أن ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻌﺎﳌﻴﺔ ﺳﻮﻑ ﺗﺴﻮﺩ ﰲ ﻋﺼﺮ ﺍﻟﻌﻮﳌﺔ‪ ،‬ﻣﺜﻠﻤﺎ ﺳﺎﳘﺖ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻮﻃﻨﻴﺔ ﰲ‬
‫ﺑﻨﺎﺀ ﺩﻭﻝ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﺘﺎﺳﻊ ﻋﺸﺮ‪ .‬ﻭﺣﱴ ﺍﻵﻥ‪ ،‬ﻗﺒﻠﺖ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﺘﻀﺤﻴﺔ ﺑﺎﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ ﻭﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎ‪‬ﺎ ﻟﺘﺤﺴﲔ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺃﺻﺒﺤﺖ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻌﺎﳌﻴﺔ ﺫﺍﺕ ﺃﳘﻴﺔ ﻛﺒﲑﺓ ﻧﺘﻴﺠﺔ‬
‫ﻟﻸﺯﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ ،2009-2008‬ﻭﻣﺎ ﳒﻢ ﻋﻦ ﺫﻟﻚ ﻣﻦ ﺗﺪﻫﻮﺭ ﰲ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻭﳝﻜﻦ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﺍﻟﻌﺎﳌﻴﺔ ﺃﻥ ﺗﻔﻲ ﺩﻭﻟﻴﺎ ﺑﺎﳌﻬﺎﻡ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻟﺜﻼﺛﺔ ﻟﻠﺤﻮﺍﻓﺰ ﻭﺍﻟﺘﻤﻮﻳﻞ ﻭﺇﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﱵ ﺗﻨﻘﻞ ﺗﻘﻠﻴﺪﻳﺎ ﺇﱃ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﺇﻥ ﺇﺩﺧﺎﻝ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻌﺎﳌﻴﺔ ﺃﻣﺮ ﺿﺮﻭﺭﻱ‪ ،‬ﺣﻴﺚ ﺃﻥ ﺍﻟﻌﻮﳌﺔ ﲣﻠﻖ ﺍﺣﺘﻴﺎﺟﺎﺕ ﺟﺪﻳﺪﺓ‪ :‬ﺍﻟﺘﺨﻔﻴﺾ ﺍﻟﻀﺮﻭﺭﻱ‬
‫ﰲ ﺃﻭﺟﻪ ﺍﻟﺘﻔﺎﻭﺕ ﺑﲔ ﺍﻟﺸﻤﺎﻝ ﻭﺍﳉﻨﻮﺏ ﻭﺑﲔ ﺃﺻﺤﺎﺏ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﻭﺍﻟﻌﻤﺎﻝ‪ ،‬ﻓﻀﻼ ﻋﻦ ﺇﻧﺘﺎﺝ ﺍﳌﻨﺎﻓﻊ ﺍﻟﻌﺎﻣﺔ‬
‫ﺍﻟﻌﺎﳌﻴﺔ ﻣﺜﻞ ﺍﻻﺳﺘﻘﺮﺍﺭ ﺍﳌﺎﱄ ﻭﺍﻟﺘﺤﻜﻢ ﰲ ﺍﳌﻨﺎﺥ‪ .‬ﻭﻗﺪ ﺍﻗﺘﺮﺡ ﺃﺭﺑﻌﺔ ﺃﻧﻮﺍﻉ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻭﻫﻲ‪ :‬ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‬

‫‪22‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﺎﻟﻴﺔ؛ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻹﻳﻜﻮﻟﻮﺟﻴﺔ؛ ﺿﺮﻳﺒﺔ ﺇﺿﺎﻓﻴﺔ ﻋﻠﻰ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻣﺘﻌﺪﺩﺓ‬
‫ﺍﳉﻨﺴﻴﺎﺕ؛ ﻭﺿﺮﻳﺒﺔ ﻋﻠﻰ ﻣﺒﻴﻌﺎﺕ ﺍﻷﺳﻠﺤﺔ‪.1‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﻳﺮﺗﺒﻂ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﺫ ﳝﺜﻞ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻌﻤﻠﻲ ﳍﺎ‪ .‬ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﻨﺸﺄ ﺿﻤﻦ ﺑﻴﺌﺔ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ ﻭﺳﻴﺎﺳﻴﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻔﺴﺮ ﺍﺧﺘﻼﻑ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﺪﻭﻝ‪ ،‬ﻛﻤﺎ ﻳﺘﻐﲑ ﰲ‬
‫ﺍﻟﺪﻭﻟﺔ ﺍﻟﻮﺍﺣﺪﺓ ﻋﱪ ﺍﻟﺰﻣﻦ ﺗﺒﻌﺎ ﻟﻠﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ‪.‬ﻭﻫﺬﺍ ﻣﺎ ﻧﻮﺿ‪‬ﺤﻪ ﰲ ﻫﺬﺍ ﺍﳌﺒﺤﺚ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﺭﻛﺎﻧﻪ‬

‫‪ -1‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫" ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﺃﻧﻈﻤﺔ ﻭﻃﻨﻴﺔ ﻣﻦ ﺑﲔ ﺃﻫﻢ ﺧﺼﺎﺋﺼﻬﺎ ﺃﻥ ﻣﺴﺘﻮﻯ‬ ‫‪ANNIE Vallée‬‬ ‫ﺗ‪‬ﻌﺮ‪‬ﻑ‬
‫ﻭﻫﻴﻜﻞ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﻳﻌﻜﺲ ﺍﳊﻘﺎﺋﻖ ﺍﻟﺘﺎﺭﳜﻴﺔ‪ ،‬ﺍﻟﺴﻴﺎﺳﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﳌﺆﺳﺴﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ ﺍﳋﺎﺻﺔ ﺑﻜﻞ‬
‫ﺩﻭﻟﺔ"‪ .2‬ﺃﻣﺎ ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻓﲑﻯ ﺃﻥ " ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻷﻱ ﺑﻠﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﻳﻌﱪ ﻋﻦ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ‬
‫ﺍﻻﻳﺪﻳﻮﻟﻮﺟﻴﺔ ﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻔﻨﻴﺔ ﺍﻟﱵ ﻳﺆﺩﻱ ﺗﺮﺍﻛﺒﻬﺎ ﺇﱃ ﻛﻴﺎﻥ ﺿﺮﻳﱯ ﻣﻌﲔ‪ ،‬ﺣﻴﺚ ﳝﺜﻞ ﺫﻟﻚ ﺍﻟﻜﻴﺎﻥ‬
‫ﺍﻟﻮﺍﺟﻬﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﺬﻱ ﲣﺘﻠﻒ ﻣﻼﳏﻪ ﻣﻦ ﺑﻠﺪ ﺇﱃ ﺁﺧﺮ‪ ،‬ﻭﻳﻘﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻟﺘﺤﻜﻴﻢ ﺑﲔ ﳎﻤﻮﻋﺔ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﱵ ﺗﻌﻜﺲ ﺭﻏﺒﺔ ﺍﻟﺪﻭﻟﺔ ﻭﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ "‪ .3‬ﰲ ﺣﲔ ﻳﺬﻫﺐ ﺗﻌﺮﻳﻒ ﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻋﺜﻤﺎﻥ ﻭﺷﻜﺮﻱ ﺭﺟﺐ‬
‫ﺍﻟﻌﺸﻤﺎﻭﻱ ﺇﱃ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻫﻮ "ﳎﻤﻮﻋﺔ ﳏﺪﺩﺓ ﻭﳐﺘﺎﺭﺓ ﻣﻦ ﺍﻟﺼﻮﺭ ﺍﻟﻔﻨﻴﺔ ﻟﻠﻀﺮﻳﺒﺔ)ﺿﺮﺍﺋﺐ ﻧﻮﻋﻴﺔ‪ ،‬ﺿﺮﺍﺋﺐ‬
‫ﺩﺧﻞ‪ ،‬ﺿﺮﺍﺋﺐ ﺛﺮﻭﺓ‪ ،‬ﺿﺮﺍﺋﺐ ﻣﻮﺣﺪﺓ ‪ (...‬ﺗﺘﻼﺋﻢ ﻣﻊ ﻇﺮﻭﻑ ﻭﺧﺼﺎﺋﺺ ﺍﻟﺒﻴﺌﺔ ﺍﻟﱵ ﺗﻌﻤﻞ ﰲ ﻧﻄﺎﻗﻬﺎ‪ ،‬ﻭﲤﺜﻞ ﰲ‬
‫ﳎﻤﻮﻋﻬﺎ ﺑﺮﺍﻣﺞ ﺿﺮﻳﺒﻴﺔ ﻣﺘﻜﺎﻣﻠﺔ‪ ،‬ﺗﻌﻤﻞ ﺑﻄﺮﻳﻘﺔ ﳏﺪﺩﺓ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﹲﺼﺪﺭﺓ ﻭﻣﺎ‬
‫ﻳﺼﺎﺣﺒﻬﺎ ﻣﻦ ﻟﻮﺍﺋﺢ ﺗﻨﻔﻴﺬﻳﺔ ﻣ‪‬ﺼﺪﺭﺓ ﻭﻣﺬﻛﺮﺍﺕ ﺗﻔﺴﲑﻳﺔ‪ ،‬ﺗﺴﻌﻰ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﳏﺪﺩﺓ ﲤﺜﻞ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺼﻔﺔ ﻋﺎﻣﺔ ﻭﺃﻫﺪﺍﻑ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺼﻔﺔ ﺧﺎﺻﺔ"‪.4‬‬

‫‪1 http://www.ladocumentationfrancaise.fr/dossiers/d000557-la-fiscalite-en-france-et-dans-le-‬‬
‫‪monde/systemes-fiscaux-et-mondialisation.‬‬
‫‪2 ANNIE vallée, les system fiscaux, éd du seuil, Paris,2000, P 7.‬‬
‫‪ 3‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ)‪ ،(2011‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.67‬‬
‫‪ 4‬ﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻋﺜﻤﺎﻥ ﻭﺷﻜﺮﻱ ﺭﺟﺐ ﺍﻟﻌﺸﻤﺎﻭﻱ‪ ،‬ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﻀﺮﺍﺋﺐ)ﺳﻴﺎﺳﺎﺕ‪-‬ﻧﻈﻢ‪-‬ﻗﻀﺎﻳﺎ ﻣﻌﺎﺻﺮﺓ(ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪،‬‬
‫ﺍﻻﺳﻜﻨﺪﺭﻳﺔ‪ ،2007 ،‬ﺹ ﺹ ‪324-323‬‬

‫‪23‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﳝﻜﻦ ﺃﻥ ﻧﺴﺘﻨﺘﺞ ﻣﺎ ﻳﻠﻲ‪:‬‬

‫‪ -‬ﺗﺘﺄﺛﺮ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻷﻧﻈﻤﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺴﺎﺋﺪﺓ ﰲ ﻛﻞ ﺩﻭﻟﺔ‪ ،‬ﻭﻫﻮ ﺳﺒﺐ ﺍﺧﺘﻼﻑ‬
‫ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﻟﺪﻭﻝ؛‬
‫‪ -‬ﻳﺴﻌﻰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺎﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻌﻤﻠﻲ‬
‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻻ ﻳﻌﲏ ﺍﺧﺘﻼﻑ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﻟﺪﻭﻝ ﺑﺎﻟﻀﺮﻭﺭﺓ ﺍﺧﺘﻼﻑ ﺳﻴﺎﺳﺎ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻬﺬﻩ ﺍﻷﺧﲑﺓ ﳝﻜﻦ‬
‫ﺗﺮﲨﺘﻬﺎ ﺑﻌﺪﺓ ﻧﻈﻢ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺬﻱ ﻳﺼﻠﺢ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺳﻴﺎﺳﺔ ﺿﺮﻳﺒﻴﺔ ﻣﻌﻴﻨﺔ ﻗﺪ ﻻ ﻳﺼﻠﺢ ﻟﺘﺤﻘﻴﻖ‬
‫ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﳎﺘﻤﻊ ﺁﺧﺮ‪ ،‬ﺭﻏﻢ ﺗﺸﺎﺑﻪ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﻟﺪﻭﻝ‪.1‬‬

‫‪ -2‬ﻣﻜﻮﻧﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﺭﻛﺎﻧﻪ‬

‫‪ 1-2‬ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‬
‫ﻳﻬﺪﻑ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﻭﺿﻊ ﺍﻹﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ ﺍﶈﺪﺩ ﳌﺨﺘﻠﻒ ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍﻷﺳﺲ ﺍﶈﺪﺩﺓ ﻟﻠﻮﻗﺎﺋﻊ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺍﻟﻌﻨﺎﺻﺮ ﺍﳌﻜﻮﻧﺔ ﳍﺎ‪ ،‬ﻭﺗﺼﻨﻴﻒ ﳐﺘﻠﻒ ﺃﳕﺎﻁ ﺍﻟﻀﺮﺍﺋﺐ ﻭﲢﺪﻳﺪ ﺧﺼﺎﺋﺼﻬﺎ‪ ،‬ﻭﺿﺒﻂ ﺗﻔﺎﻋﻞ ﻋﻨﺎﺻﺮ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫ﻛﻤﺎ ﳛﺪﺩ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺷﺮﻭﻁ ﻓﺮﺽ ﻭﺗﻄﺒﻴﻖ ﺍﻟﻀﺮﻳﺒﺔ ﻭﺍﳍﻴﺌﺎﺕ ﺍﳌﺨﺘﺼﺔ ﰲ ﺍ‪‬ﺎﻝ ﺍﻟﻀﺮﻳﱯ ﻭﻛﺬﺍ ﺍﻟﻀﻤﺎﻧﺎﺕ‬
‫ﺍﳌﻤﻨﻮﺣﺔ ﻟﻠﻤﻜﻠﻔﲔ ﻭﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﳌﻜﻠﻒ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺁﻟﻴﺎﺕ ﻭﺇﺟﺮﺍﺀﺍﺕ ﺍﻟﺒﺖ ﰲ ﺍﳌﻨﺎﺯﻋﺎﺕ ﻋﻨﺪ‬
‫ﺣﺪﻭﺛﻬﺎ‪.‬‬

‫ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻓﻦ ﻳﺘﻄﻠﺐ ﻣﻦ ﺍﻟﻘﺎﺋﻤﲔ ﻋﻠﻴﻪ ﺍﻹﳌﺎﻡ ﺑﺎﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳋﻠﻔﻴﺎﺕ ﻭﺍﻟﺘﺨﺼﺼﺎﺕ ﻭﺍﺣﺘﻮﺍﺀ ﺍﻟﻌﺪﻳﺪ‬
‫ﻣﻦ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻻﻳﺪﻳﻮﻟﻮﺟﻴﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻟﺴﻴﺎﺳﻴﺔ‪ ،‬ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪...‬ﺍﱁ‪ .‬ﻭﻫﻮ ﻓﺮﻉ ﻣﻦ ﻓﺮﻭﻉ ﺍﻟﻘﺎﻧﻮﻥ‬
‫ﺍﻟﻌﺎﻡ‪ ،‬ﻓﺎﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﻜﻤﻬﺎ ﻗﻮﺍﻋﺪ ﻭﺇﺟﺮﺍﺀﺍﺕ ﻗﺎﻧﻮﻧﻴﺔ ﺗﻌﱪ ﻋﻦ ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﳌﻜﻠﻒ ﻭﺍﻟﺪﻭﻟﺔ‪ .‬ﺗﺘﻤﺜﻞ ﻗﻮﺍﻋﺪ‬
‫ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ ﰲ‪:‬‬
‫‪ -‬ﺍﳌﺴﺎﻭﺍﺓ ﺃﻣﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ؛‬
‫‪ -‬ﺍﻧﻌﺪﺍﻡ ﺍﳊﺼﺎﻧﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺿﺮﻭﺭﺓ ﺗﻨﺎﺳﺐ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻊ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺘﻜﻠﻔﻴﺔ ﻟﻠﻤﻤﻮﻟﲔ‪.‬‬

‫‪ 1‬ﻧﺎﺻﺮ ﻣﺮﺍﺩ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﲔ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪ ،2011 ،‬ﺹ ﺹ ‪.20-19‬‬

‫‪24‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻭﻗﺪ ﻣﻴﺰﺕ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﰲ ﻣﻌﻈﻢ ﺍﻟﺪﻭﻝ ﺑﲔ ﺍﺧﺘﺼﺎﺹ ﻛﻞ ﻣﻦ ﺍﻟﺴﻠﻄﺘﲔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻭﺍﻟﺘﻨﻔﻴﺬﻳﺔ ﰲ ﺍ‪‬ﺎﻝ‬
‫ﺍﻟﻀﺮﻳﱯ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺍﺧﺘﺼﺎﺹ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ‪ :‬ﺇﻥ ﺇﺣﺪﺍﺙ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻦ ﺍﺧﺘﺼﺎﺹ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ‪ ،‬ﻭﺍﻟﺪﻭﻟﺔ ﻣﻜﻠﻔﺔ ﺑﻔﺮﺿﻬﺎ‬
‫ﻭﲢﺪﻳﺪ ﺟﻮﺍﻧﺒﻬﺎ ﰲ ﺇﻃﺎﺭ ﺣﻜﻮﻣﻲ ﻣﻨﻈﻢ‪ .‬ﻟﺬﺍ ﻳﺘﻮﺟﺐ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻟﺘﺸﺮﻳﻌﻲ‪ .‬ﻓﻘﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻱ ﻳﺮﺧﺺ‬
‫ﺑﺎﻻﺳﺘﻤﺮﺍﺭ ﰲ ﲢﺼﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ‪ 1‬ﻭﻫﺬﺍ ﺍﻧﺴﺠﺎﻣﺎ ﻣﻊ ﻣﺒﺪﺃ ﺳﻨﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻓﺈﻥ ﱂ ﻳﻮﺍﻓﻖ ﺍﻟﱪﳌﺎﻥ ﻋﻠﻰ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﺍﻟﺴﻨﻮﻳﺔ ﳝﻨﻊ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﺍﻻﺳﺘﻤﺮﺍﺭ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﺍﺧﺘﺼﺎﺹ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ‪ :‬ﺗﻌﻤﻞ ﻫﺬﻩ ﺍﻟﺴﻠﻄﺔ ﻣﻦ ﺧﻼﻝ ﺃﺟﻬﺰ‪‬ﺎ ﻭﻫﻴﺌﺎ‪‬ﺎ ﺍﳌﺨﺘﺼﺔ ﻋﻠﻰ ﺗﺄﺳﻴﺲ ﻭﺭﺑﻂ‬
‫ﻭﺗﺼﻔﻴﺔ ﺍﻟﻀﺮﻳﺒﺔ )ﻣﺮﺣﻠﺔ ﺍﻟﻮﻋﺎﺀ( ﻭﻣﻦ ﰒ ﲢﺼﻴﻠﻬﺎ ﺣﺴﺐ ﺍﺧﺘﺼﺎﺻﺎ‪‬ﺎ ﺍﶈﺪﺩﺓ ﲟﻮﺟﺐ ﺍﻟﺘﺸﺮﻳﻊ‪ ،‬ﻭﻻ ﳝﻜﻦ ﻟﻠﺴﻠﻄﺔ‬
‫ﺍﻟﺘﻨﻔﻴﺬﻳﺔ ﺃﻥ ﲢﻀﻰ ﺑﺎﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﺑﺈﺿﺎﻓﺔ ﺃﻭ ﺇﻟﻐﺎﺀ ﺿﺮﻳﺒﺔ ﻣﻌﻴﻨﺔ ﻭﻻ ﻳﺴﻤﺢ ﳍﺎ ﺑﺘﻌﺪﻳﻞ ﳕﻂ ﺿﺮﻳﱯ ﺃﻭ ﻣﻌﺪﻝ‬
‫ﺿﺮﻳﱯ‪.‬‬
‫‪2‬‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺠﺰﺍﺋﺮ‪ ،‬ﻳﻨﺺ ﺍﻟﺪﺳﺘﻮﺭ ﺍﳉﺰﺍﺋﺮﻱ ﺍﳌﻌﺪﻝ ﻭﺍﳌﺼﺎﺩﻕ ﻋﻠﻴﻪ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ ﺑﺘﺎﺭﻳﺦ ‪2016/02/07‬‬
‫ﰲ ﻣﺎﺩﺗﻪ ‪ " 140‬ﻳﺸﺮﻉ ﺍﻟﱪﳌﺎﻥ ﰲ ﺍﳌﻴﺎﺩﻳﻦ ﺍﻟﱵ ﳜﺼﺼﻬﺎ ﻟﻪ ﺍﻟﺪﺳﺘﻮﺭ ﻭﻛﺬﻟﻚ ﰲ ﺍ‪‬ﺎﻻﺕ ﺍﻵﺗﻴﺔ‪:‬‬

‫‪........................................................................................-1‬‬
‫‪...............................................................................................‬‬
‫‪...............................................................................................‬‬
‫‪ -12‬ﺇﺣﺪﺍﺙ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﳉﺒﺎﻳﺎﺕ ﻭﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘﻮﻕ ﺍﳌﺨﺘﻠﻔﺔ ﻭﲢﺪﻳﺪ ﺃﺳﺎﺳﻬﺎ ﻭﻧﺴﺒﻬﺎ"‪.‬‬

‫‪ -13‬ﺍﻟﻨﻈﺎﻡ ﺍﳉﻤﺮﻛﻲ‪.‬‬

‫ﻭﰲ ﺍﳌﺎﺩﺓ ‪ 78‬ﻳﺆﻛﺪ ﻋﻠﻰ ﻣﺒﺪﺃ ﺍﻟﻌﺪﺍﻟﺔ " ﻛﻞ ﺍﳌﻮﺍﻃﻨﻮﻥ ﻣﺘﺴﺎﻭﻭﻥ ﰲ ﺁﺩﺍﺀ ﺍﻟﻀﺮﻳﺒﺔ ‪....‬ﻻ ﳚﻮﺯ ﺃﻥ ﲢﺪﺙ ﺃﻱ‬
‫ﺿﺮﻳﺒﺔ ﺇﻻ ﲟﻘﺘﻀﻰ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﻭﻻ ﳚﻮﺯ ﺃﻥ ﲢﺪﺙ ﺑﺄﺛﺮ ﺭﺟﻌﻲ ﺃﻳﺔ ﺿﺮﻳﺒﺔ ﺃﻭ ﺟﺒﺎﻳﺔ ﺃﻭ ﺭﺳﻢ ﺃﻭ ﺃﻱ ﺣﻖ ﻛﻴﻔﻤﺎ ﻛﺎﻥ‬
‫ﻧﻮﻋﻪ"‪.‬‬

‫‪ 1‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 17/84‬ﺍﳌﺆﺭﺥ ﰲ ‪ 1984/07/07‬ﺍﳌﺘﻌﻠﻖ ﺑﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺬﻱ ﻧﺼﺖ ﻣﻮﺍﺩﻩ ﻣﻦ ‪ 1‬ﺇﱃ ‪" : 5‬ﻋﻠﻰ ﺃﻥ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ‬
‫ﻟﻠﺴﻨﺔ ﻳﺘﻨﺒﺄ ﻭﻳﺮﺧﺺ ﻷﺟﻞ ﻛﻞ ﺳﻨﺔ ﻣﺎﻟﻴﺔ ﺑﻜﻞ ﻣﻮﺍﺭﺩ ﻭﻧﻔﻘﺎﺕ ﺍﻟﺪﻭﻟﺔ‪.‬‬
‫‪ 2‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 01-16‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2016/03/06‬ﺍﻟﺼﺎﺩﺭ ﰲ ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﺪﺩ ‪ 14‬ﺑﺘﺎﺭﻳﺦ‬
‫‪) 2016/03/07‬ﺍﳌﺘﻀﻤﻦ ﺍﻟﺪﺳﺘﻮﺭ ﺍﳉﺰﺍﺋﺮﻱ ﺍﳌﻌﺪﻝ(‪.‬‬

‫‪25‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 2-2‬ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‬
‫ﻳﻌﺮﻑ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺑﺄﻧﻪ ﳎﻤﻮﻋﺔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﺗﺸﻜﻞ ﻧﻈﺎﻣﺎ ﺿﺮﻳﺒﻴﺎ ﻣﻌﻴﻨﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻮ ﻳﻌﱪ ﻋﻦ ﳎﻤﻮﻋﺔ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﰲ ﳎﺘﻤﻊ ﻣﻌﲔ ﰲ ﻓﺘﺮﺓ ﻣﻌﻴﻨﺔ‪ ،1‬ﻭﺑﺎﻟﺘﺎﱄ ﻧﻼﺣﻆ ﺃﻥ ﻣﻔﻬﻮﻡ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﻳﻘﺘﺮﺏ ﻣﻦ ﺍﳌﻔﻬﻮﻡ‬
‫ﺍﻟﻀﻴﻖ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺃﻱ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻓﻘﺎ ﻟﻠﻤﻔﻬﻮﻡ ﺍﻟﻀﻴﻖ ﻫﻮ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪ 1-2-2‬ﳏﺪﺩﺍﺕ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‬

‫ﻳﺘﻮﻗﻒ ﳒﺎﺡ ﺍﻟﺪﻭﻟﺔ ﰲ ﺍﺧﺘﻴﺎﺭ ﻫﻴﻜﻠﻬﺎ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﻣﻌﺮﻓﺔ ﻛﺎﻣﻠﺔ ﺑﺄﻭﺿﺎﻉ ﺍ‪‬ﺘﻤﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﻭﺍﻷﻫﺪﺍﻑ ﺍﻟﱵ ﺗﺴﻌﻰ ﺇﱃ ﲢﻘﻴﻘﻬﺎ‪ ،‬ﻭﺩﺭﺍﺳﺔ ﳐﺘﻠﻒ ﺍﻟﻌﻼﻗﺎﺕ ﺍﻟﱵ ﺗﺮﺑﻂ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ ﰲ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻣﻊ‬
‫ﺗﻔﻬﻢ ﻣﻌﻤﻖ ﻟﻸﺳﺲ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﻔﻨﻴﺔ ﻟﺘﺼﻤﻴﻢ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .2‬ﺗﺘﻤﺜﻞ ﺃﻫﻢ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺆﺛﺮﺓ ﰲ ﲢﺪﻳﺪ ﺍﳍﻴﻜﻞ‬
‫ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ﺃ‪ /‬ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺪﻭﻟﺔ‪:‬‬

‫ﲣﺘﻠﻒ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﺪﻭﻝ ﻣﻦ ﺣﻴﺚ ﺍﻋﺘﻤﺎﺩﻫﺎ ﻋﻠﻰ ﺑﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺩﻭﻥ ﻏﲑﻫﺎ‪ ،‬ﻓﻤﻨﻬﺎ ﻣﻦ ﻳﻌﺘﻤﺪ ﺍﻗﺘﺼﺎﺩﻫﺎ‬
‫ﺑﺸﻜﻞ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ‪ ،‬ﺍﳌﻨﺠﻤﻲ‪ ،‬ﺍﻟﺼﻨﺎﻋﻲ‪ ،‬ﺍﻟﺘﺠﺎﺭﻱ ﺃﻭ ﺍﳋﺪﺍﻣﺎﰐ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲣﺘﻠﻒ ﻃﺒﻴﻌﺔ ﺍﻷﻭﻋﻴﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻺﺧﻀﺎﻉ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺴﺎﺋﺪﺓ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺪﻓﻊ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ‬
‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﺄﺗﻴﺔ ﻣﻦ ﺑﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺑﺸﻜﻞ ﺃﻛﱪ ﻣﻦ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻷﺧﺮﻯ‪.‬‬

‫ﻛﻤﺎ ﲣﺘﻠﻒ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ ﺗﺒﻌﺎ ﻟﻄﺒﻴﻌﺔ ﻣﻠﻜﻴﺔ ﻭﺣﺠﻢ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬
‫ﻓﺎﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ﺃﻛﺜﺮ ﻗﺪﺭﺓ ﻋﻠﻰ ﲢﻘﻴﻖ ﺍﻷﺭﺑﺎﺡ ﻣﻦ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻜﻮﻥ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﻓﺮﺽ ﻭﲢﺼﻴﻞ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺃﻛﱪ ﰲ ﺣﺎﻟﺔ ﻏﻠﺒﺔ ﺍﳌﻠﻜﻴﺔ ﺍﳋﺎﺻﺔ ﻋﻠﻰ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ‪ .‬ﻭﻛﻠﻤﺎ ﻛﱪ ﺣﺠﻢ ﺍﳌﺆﺳﺴﺎﺕ ﻛﻠﻤﺎ‬
‫ﺗﻮﻓﺮﺕ ﻟﻠﺤﻜﻮﻣﺔ ﻓﺮﺹ ﺃﻛﱪ ﻟﺘﻨﻮﻳﻊ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪ 1‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ)‪ ،( 2011‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.70‬‬

‫‪ 2‬ﺧﻼﺻﻲ ﺭﺿﺎ‪ ،‬ﺷﺬﺭﺍﺕ ﺍﻟﻨﻈﺮﻳﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺩﺍﺭ ﻫﻮﻣﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪ ،2014،‬ﺹ ‪.367‬‬

‫‪26‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺏ‪ /‬ﺩﺭﺟﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪:‬‬

‫ﺗﺆﺛﺮ ﺩﺭﺟﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺪﻭﻟﺔ ﰲ ﲢﺪﻳﺪ ﺍﳍﻜﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻨﺎﺳﺐ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ‪Pierre Beltrame‬‬
‫"ﺇﻥ ﺍﻟﻔﻌﻞ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺬﻱ ﳛﻠﻞ ﻋﻠﻰ ﺃﻧﻪ ﻧﻘﻞ ﻟﻠﺜﺮﻭﺓ‪ ،‬ﻫﻮ ﻗﺒﻞ ﻛﻞ ﺷﻲﺀ‪ ،‬ﻓﻌﻞ ﺍﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﻳﺮﺗﺒﻂ ﻣﺴﺘﻮﻯ ﺍﻟﺘﻄﻮﺭ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﺒﻠﺪ ﻣﺎ ﲟﺪﻯ ﻣﺮﺩﻭﺩﻳﺔ ﻭﻫﻴﻜﻠﺔ ﻧﻈﺎﻣﻪ ﺍﻟﻀﺮﻳﱯ"‪.1‬‬

‫ﳝﻜﻦ ﺍﻟﺘﻌﺒﲑ ﻋﻦ ﺩﺭﺟﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻦ ﺧﻼﻝ ﻋﺪﺩ ﻣﻦ ﺍﳌﺆﺷﺮﺍﺕ‪ .‬ﻣﺜﻞ ﺩﺭﺟﺔ ﺗﻨﻘﻴﺪ ﺍﻻﻗﺘﺼﺎﺩ‪ ،‬ﻣﺘﻮﺳﻂ‬
‫ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﺍﻟﻔﺮﺩﻱ ﺍﻟﺴﻨﻮﻱ‪ ،2‬ﻣﺆﺷﺮ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﻣﺴﺘﻮﻯ ﺍﻻﺩﺧﺎﺭ‪ ،‬ﻣﺴﺎﳘﺔ ﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ ﰲ ﺍﻟﻨﺸﺎﻁ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ‪.3‬‬
‫ﺝ‪ /‬ﺍﳋﻴﺎﺭﺍﺕ ﺍﻻﻳﺪﻳﻮﻟﻮﺟﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺗﻘﻮﻡ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺘﺒﻌﺔ ﻣﻦ ﻗﺒﻞ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﺍﻷﺳﺲ ﺍﻟﻨﻈﺮﻳﺔ ﳌﺪﺍﺭﺱ ﻓﻜﺮﻳﺔ ﺫﺍﺕ ﺧﻠﻔﻴﺎﺕ‬
‫ﻣﺬﻫﺒﻴﺔ ﻣﺘﺒﺎﻳﻨﺔ‪ ،‬ﲣﺘﻠﻒ ﰲ ﻧﻈﺮ‪‬ﺎ ﺇﱃ ﺍﻟﻀﺮﺍﺋﺐ )ﺃﻧﺼﺎﺭ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻮﺍﺣﺪﺓ ﻭﺃﻧﺼﺎﺭ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺘﻌﺪﺩﺓ‪ ،‬ﺃﻧﺼﺎﺭ ﺍﻟﻀﺮﻳﺒﺔ‬
‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﺃﻧﺼﺎﺭ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻹﻧﻔﺎﻕ(‪.‬‬

‫ﻛﻤﺎ ﺗﺘﺄﺛﺮ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺒﻌﺾ ﺍﻟﺪﻭﻝ ﺑﺎﻟﻌﻼﻗﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﻣﻊ ﺩﻭﻝ ﺃﺧﺮﻯ‪ ،‬ﻓﺒﻌﺾ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ )ﻣﺜﻞ‬
‫ﺍﻟﺴﻨﻴﻐﺎﻝ( ﺃﺻﺒﺤﺖ ﻫﻴﺎﻛﻠﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻗﺮﺏ ﺇﱃ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺑﻔﻌﻞ ﺍﻻﻣﻼﺀﺍﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻣﻦ ﻗﺒﻞ‬
‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ )ﻧﺘﻴﺠﺔ ﺍﺭﺗﺒﺎﻁ ﺍﻗﺘﺼﺎﺩﻫﺎ ﺑﺎﳌﺴﺎﻋﺪﺍﺕ ﺍﻷﻣﺮﻳﻜﻴﺔ(‪ ،‬ﻭﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻣﻦ ﻗﺒﻞ ﺧﱪﺍﺀ ﺻﻨﺪﻭﻕ‬
‫ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻋﻨﺪ ﻣﺮﺍﻓﻘﺘﻬﻢ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﰲ ﺑﺮﺍﻣﺞ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﺨﻼﻝ ﺍﻟﺜﻤﺎﻧﻴﻨﺎﺕ ﻭﺍﻟﺘﺴﻌﻴﻨﺎﺕ ﺗﺮﻛﺰﺕ‬
‫ﻧﺘﺎﺋﺞ ﺩﺭﺍﺳﺎﺕ ﻭﺗﻮﺻﻴﺎﺕ ﺧﱪﺍﺀ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻋﻠﻰ ﳏﺎﻭﻟﺔ ﻓﺮﺽ ﳕﺎﺫﺝ ﺿﺮﻳﺒﻴﺔ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﺗﻘﻮﻡ ﺁﻟﻴﺎ ﻋﻠﻰ‬
‫ﺿﺮﻭﺭﺓ ﺇﺩﺭﺍﺝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.4‬‬

‫‪1 Pierre Beltrame, les fondamentaux :la fiscalité en France, 10emeEd, Hachette Supérieure,‬‬
‫‪Paris, 2004, p 163.‬‬
‫‪ 2‬ﻣﺜﻼ ﻳﺼﻨﻒ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﺑﻠﺪﺍﻥ ﺍﻟﻌﺎﱂ ﻭﻓﻘﺎ ﳌﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﻭﻓﻖ ﻣﺆﺷﺮ ﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﻨﺨﻔﺾ> ‪ 1005‬ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ؛‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﻨﺨﻔﺾ ﺍﳌﺘﻮﺳﻂ ‪ 3955- 1006‬ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ؛‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺮﺗﻔﻊ ﺍﳌﺘﻮﺳﻂ ‪ 12235- 3956‬ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ؛‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﳌﺮﺗﻔﻌﺔ ﺍﻟﺪﺧﻞ < ‪ 12236‬ﺩﻭﻻﺭﺍ ﺃﻣﺮﻳﻜﻴﺎ‪.‬‬
‫‪ 3‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ )‪ ،(2011‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.78‬‬
‫‪4 Sophie Baziadoly, systèmes fiscaux comparés, Ed Ellipses, Paris, 2010, P 72.‬‬

‫‪27‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺩ‪ /‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﳉﻐﺮﺍﻓﻴﺔ ﻭﺍﻟﺘﺎﺭﳜﻴﺔ‪.‬‬

‫ﻭﳝﻜﻦ ﺃﻥ ﻳﺆﺛﺮ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳉﻐﺮﺍﻓﻴﺔ ﻭﺍﻟﺘﺎﺭﳜﻴﺔ ﻋﻠﻰ ﻗﺪﺭﺓ ﺍﻟﺒﻠﺪ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻓﺎﳉﺰﺭ‬
‫ﺍﻟﺼﻐﲑﺓ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺃﻛﺜﺮ ﻗﺪﺭﺓ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﳊﺪﻭﺩ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﻏﲑ ﺍﻟﺴﺎﺣﻠﻴﺔ‪ .1‬ﻛﻤﺎ ﺗﺘﺄﺛﺮ‬
‫ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﱵ ﻛﺎﻧﺖ ﻣﺴﺘﻌﻤﺮﺓ ﺑﺎﻟﺘﻘﺎﻟﻴﺪ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﳌﻮﺭﻭﺛﺔ ﻋﻦ ﺍﳌﺴﺘﻌﻤﺮ)ﻓﺮﻧﺴﺎ‪ ،‬ﺑﺮﻳﻄﺎﻧﻴﺎ‪،‬‬
‫ﺑﻠﺠﻴﻜﺎ ‪ ،(...‬ﻭﺍﺳﺘﻤﺮ ﻫﺬﺍ ﺍﻟﺘﺄﺛﲑ ﺣﱴ ﺑﻌﺪ ﺍﺳﺘﻘﻼﳍﺎ‪.2‬‬

‫‪ 3-2‬ﻣﺴﺘﻮﻯ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ‬

‫ﺣﺴﺐ ‪ G. Tixier‬ﳝﻜﻦ ﺗﻌﺮﻳﻒ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺃﻧﻪ " ﺍﻟﻌﻼﻗﺔ ﺑﲔ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺘﺤﻤﻠﻬﺎ‬
‫ﳎﻤﻮﻋﺔ ﺟﻐﺮﺍﻓﻴﺔ‪ ،‬ﺷﺨﺺ ﻣﻌﲔ ﻣﻦ ﺟﻬﺔ ﻭﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﱵ ﻳﺘﺤﺼﻞ ﻋﻠﻴﻬﺎ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ"‪ .3‬ﻭﻋﺎﺩﺓ ﻣﺎ ﳛﺴﺐ‬
‫ﻣﺴﺘﻮﻯ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﺑﻨﺴﺒﺔ ﳎﻤﻮﻉ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻹﺟﺒﺎﺭﻳﺔ )ﳎﻤﻮﻉ ﺍﻟﻀﺮﺍﺋﺐ ‪ +‬ﺍﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ(‬
‫ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﳋﺎﻡ ﺃﻭ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﻟﻮﻃﲏ ﺍﳋﺎﻡ‪.‬‬

‫ﻣﻌﺪﻝ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ = ﳎﻤﻮﻉ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻹﺟﺒﺎﺭﻳﺔ‪ /‬ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬

‫ﻳﺘﻄﻠﺐ ﲢﻘﻴﻖ ﺍﻟﻀﺮﻳﺒﺔ ﻷﻫﺪﺍﻓﻬﺎ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﺟﻮﺩ ﻣﺴﺘﻮﻯ ﺃﻣﺜﻞ ﻣﻦ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﻟﺬﻱ ﻳﺴﻤﺢ ﻟﻠﺤﻜﻮﻣﺔ ﺑﺘﺤﻘﻴﻖ ﺗﻠﻚ ﺍﻷﻫﺪﺍﻑ ﺩﻭﻥ ﺍﻹﺧﻼﻝ ﺑﺎﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻭ ﺇﻋﺎﻗﺘﻪ‪ .‬ﻭﻗﺪ ﻧﺎﻗﺶ ﻋﺪﺩ ﻣﻦ‬
‫ﺍﳌﻔﻜﺮﻳﻦ ﻫﺬﻩ ﺍﻹﺷﻜﺎﻟﻴﺔ ﻣﻨﻬﻢ ﺍﺑﻦ ﺧﻠﺪﻭﻥ‪ M Bouvier ،A.B laffer ،‬ﻭﻏﲑﻫﻢ‪ ،‬ﺍﻟﺬﻳﻦ ﺣﺎﻭﻟﻮﺍ ﺗﻮﺿﻴﺢ ﺍﻟﻌﻼﻗﺔ‬
‫ﺑﲔ ﺍﺭﺗﻔﺎﻉ ﻣﻌﺪﻝ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﻴﻨﻮﺍ ﺃﻥ ﺍﺭﺗﻔﺎﻉ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ﺇﱃ ﻣﺴﺘﻮﻳﺎﺕ ﻣﻌﻴﻨﺔ ﻳﻌﻴﻖ‬
‫ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﳑﺎ ﻳﺘﺴﺒﺐ ﰲ ﺿﻴﻖ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﻭﺑﺎﻟﺘﺎﱄ ﺍﳔﻔﺎﺽ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻌﱪ ﺑﺎﳌﻘﻮﻟﺔ‬
‫ﺍﻟﺸﻬﲑﺓ "ﻛﺜﺮﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺗﻘﺘﻞ ﺍﻟﻀﺮﺍﺋﺐ"‪ .‬ﻭﺫﻫﺐ ﺁﺧﺮﻭﻥ ﺇﱃ ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺍﳌﻌﺪﻝ ﺍﻷﻣﺜﻞ ﻟﻠﻤﺴﺘﻮﻯ ﺍﻟﻀﻐﻂ‬
‫ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳊﺪﻭﺩ ﺍﻟﱵ ﻳﻜﻮﻥ ﺑﻌﺪﻫﺎ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻏﲑ ﳏﺘﻤﻞ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻗﺘﺼﺎﺩﻳﺔ ) ﻣﻦ ﺑﻴﻨﻬﻢ ﺭﻭﺑﺮﺕ ﻫﺎﻝ‬
‫ﻭﺇﻟﻔﺎﻥ ﺭﺑﻮﺷﻜﺎ ﻭ ‪ ، 1868 Proudhan‬ﻭﻏﲑﻫﻢ(‪.4‬‬

‫‪1 OCDE (2015A),Op.cit, P 104.‬‬

‫‪2 Sophie Baziadoly, Op.cit, P 72.‬‬
‫‪ 3‬ﻳﻮﻧﺲ ﺃﲪﺪ ﺍﻟﺒﻄﺮﻳﻖ‪ ،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻻﺳﻜﻨﺪﺭﻳﺔ ‪ ،1997 ،‬ﺹ ‪.72‬‬
‫‪ 4‬ﻟﻠﻤﺰﻳﺪ ﺍﻧﻈﺮ ‪ :‬ﻗﺪﻱ ﻋﺒﺪ ﺍ‪‬ﻴﺪ‪ ،‬ﻣﺪﺧﻞ ﺇﱃ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪،2005،‬‬
‫ﺹ ﺹ ‪.164-162‬‬

‫‪28‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 4-2‬ﺩﺭﺟﺔ ﺍﻟﻼﻣﺮﻛﺰﻳﺔ ﺍﳉﺒﺎﺋﻴﺔ‬

‫ﻳﺘﺄﺛﺮ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺪﺭﺟﺔ ﺍﻟﻼﻣﺮﻛﺰﻳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻭﺍﻟﱵ ﺗﻌﺘﻤﺪ ﺑﺪﻭﺭﻫﺎ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﻹﺩﺍﺭﻱ‬
‫ﻭﺍﻟﺴﻴﺎﺳﻲ ﺍﻟﺴﺎﺋﺪ‪ .‬ﻓﻔﻲ ﺍﻟﺪﻭﻝ ﺍﻻﲢﺎﺩﻳﺔ )ﺍﻟﻔﻴﺪﺭﺍﻟﻴﺔ( ﺍﻟﱵ ﺗﺘﻤﻴﺰ ﺑﻮﺟﻮﺩ ﺣﻜﻮﻣﺔ ﻣﺮﻛﺰﻳﺔ ﻭﺣﻜﻮﻣﺎﺕ ﻋﻠﻰ ﻣﺴﺘﻮﻯ‬
‫ﺍﻷﻗﺎﻟﻴﻢ‪ ،‬ﳒﺪ ﻓﻴﻬﺎ ﺳﻠﻄﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺮﻛﺰﻳﺔ ﻭﺳﻠﻄﺎﺕ ﺿﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﺇﻗﻠﻴﻢ‪ .‬ﺑﻴﻨﻤﺎ ﰲ ﺍﻟﺪﻭﻝ ﺫﺍﺕ ﺍﻟﻨﻈﻢ ﺍﻟﻮﺣﺪﻭﻳﺔ ﺍﻟﱵ‬
‫ﺗﻮﺟﺪ ﻓﻴﻬﺎ ﺣﻜﻮﻣﺔ ﻣﺮﻛﺰﻳﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﺗﺘﺮﻛﺰ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻳﺪ ﺳﻠﻄﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺮﻛﺰﻳﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﺇﻻ ﺃﻧﻪ‬
‫ﺑﺎﻹﻣﻜﺎﻥ ﺗﻔﻮﻳﺾ ﺑﻌﺾ ﻣﻦ ﺻﻼﺣﻴﺎ‪‬ﺎ ﺇﱃ ﺍﻟﺴﻠﻄﺎﺕ ﺍﶈﻠﻴﺔ ﺃﻭ ﺍﻻﻗﻠﻴﻤﺔ‪ .‬ﺇﻥ ﻭﺟﻮﺩ ﺳﻠﻄﺎﺕ ﺿﺮﻳﺒﻴﺔ ﲢﺖ ﻭﻃﻨﻴﺔ ﳏﻠﻴﺔ‬
‫‪ /‬ﺇﻗﻠﻴﻤﻴﺔ ﺗﺘﻤﺘﻊ ﺑﺴﻠﻄﺎﺕ ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ ﻭﲢﺼﻴﻠﻬﺎ ﻳﺆﺩﻱ ﺇﱃ ﺗﻨﻮﻉ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻧﺘﻴﺠﺔ ﺍﺧﺘﻼﻑ ﺍﻷﻭﻋﻴﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﺧﺘﻼﻑ ﺍﻷﻭﺿﺎﻉ ﺍﳌﺎﻟﻴﺔ ﻟﻜﻞ ﻫﻴﺌﺔ ﳏﻠﻴﺔ ﻭﺍﺧﺘﻼﻑ ﺳﻴﺎﺳﺎ‪‬ﺎ‪ .‬ﻛﻤﺎ ﻗﺪ ﻳﺆﺩﻱ ﺇﱃ ﻣﻨﺎﻓﺴﺔ ﺿﺮﻳﺒﻴﺔ ﺑﲔ‬
‫ﺍﻷﻗﺎﻟﻴﻢ ﳉﺬﺏ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫‪ 5-2‬ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺍﳉﻬﺔ ﺍﳌﻜﻠﻔﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﺬﺍ ﻓﺈﻥ ﻛﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺗﻄﺒﻴﻖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﺗﺘﻄﻠﺐ ﻭﺟﻮﺩ ﺇﺩﺍﺭﺓ ﺿﺮﻳﺒﻴﺔ ﺫﺍﺕ ﻫﻴﻜﻞ ﺇﺩﺍﺭﻱ ﺣﺪﻳﺚ ﻭﻣﺮﻥ‪ ،‬ﻭﺗﻮﻓﺮ‬
‫ﺍﻹﻣﻜﺎﻧﻴﺎﺕ ﺍﳌﺎﺩﻳﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ ﺍﻟﻼﺯﻣﺔ‪ .‬ﻓﻜﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻀﻤﻦ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ‪ ،‬ﻭﲣﻔﻴﺾ‬
‫ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺤﺼﻴﻞ ﻭﺗﻀﻤﻦ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻟﺬﻟﻚ ﻓﺈﻧﻪ ﳚﺐ ﺃﻥ ﻳﺮﺍﻋﻰ ﻋﻨﺪ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﺧﺘﻴﺎﺭ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﻳﻼﺀﻡ ﺇﻣﻜﺎﻧﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪*.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﻳﻌﺮﻑ ‪ Bernard salainié‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺃ‪‬ﺎ " ﺍﻟﺘﻮﻓﻴﻖ ﺑﲔ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺄﺧﺬ ﰲ‬
‫ﺍﳊﺴﺒﺎﻥ ﳐﺘﻠﻒ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﲤﻜﻦ ﻣﻦ ﲣﻔﻴﺾ ﺍﻟﺘﺸﻮﻫﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻨﺎﲡﺔ ﻋﻦ‬
‫ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ"‪.1‬‬

‫*ﻛﺎﻧﺖ ﺍﳊﺠﺔ ﺍﳌﻘﺪﻣﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ ﺍﳉﺰﺍﺋﺮﻱ ﰲ ﺭﻓﺾ ﺍﻗﺘﺮﺍﺡ ﺑﺘﻀﻤﲔ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺜﺮﻭﺓ ﺍﻟﱵ ﺟﺎﺀ ‪‬ﺎ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ‬
‫‪ ،2018‬ﻫﻮ ﻋﺪﻡ ﻗﺪﺭﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺼﻌﻮﺑﺔ ﺇﺣﺼﺎﺀ ﺃﺻﺤﺎﺏ ﺍﻟﺜﺮﻭﺓ ﻭ ﻏﻴﺎﺏ ﺑﻄﺎﻗﻴﺔ ﻭﻃﻨﻴﺔ ﻟﻠﻤﺘﻠﻜﺎﺕ‬
‫ﻭﺍﻷﺻﻮﻝ ﺍﳌﺎﻟﻴﺔ‪.‬‬
‫‪ 1‬ﻋﻔﻴﻒ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ )‪ ،(2012-2001‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪،2014/2013 ،1‬ﺹ ‪.40‬‬

‫‪29‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -1‬ﻣﺪﺍﺧﻞ ﻗﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﺗﺮﺗﺒﻂ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﻔﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻫﻨﺎﻙ ﻋﺪﺓ ﻣﺪﺍﺧﻞ ﻟﻘﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬
‫ﻣﺪﺧﻞ ﺍﻷﻫﺪﺍﻑ‪ ،‬ﻣﺪﺧﻞ ﺍﳌﻮﺍﺭﺩ ﻭﺍﳌﺪﺧﻞ ﺍﳌﺎﱄ‪.1‬‬

‫‪ 1-1‬ﻣﺪﺧﻞ ﺍﻷﻫﺪﺍﻑ‪:‬‬
‫ﻭﻓﻘﺎ ﳍﺬﺍ ﺍﳌﺪﺧﻞ ﺗﻘﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﲟﺪﻯ ﻗﺪﺭﺗﻪ ﻋﻠﻰ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﻮﻓﻴﻖ‬
‫ﺑﻴﻨﻬﺎ‪ ،‬ﺇﻻ ﺃﻥ ﺗﻌﺪﺩ ﺍﻷﻫﺪﺍﻑ ﺑﲔ ﺍﻟﺮﲰﻴﺔ ﺍﳌﻌﻠﻦ ﻋﻨﻬﺎ ﻭﺍﻟﻌﻤﻠﻴﺔ‪ ،‬ﻭﺍﻷﳘﻴﺔ ﺍﻟﻨﺴﺒﻴﺔ ﻟﻜﻞ ﻫﺪﻑ‪ ،‬ﳚﻌﻞ ﻗﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﺗﺘﻢ ﻭﻓﻖ ﻣﺪﺍﺧﻞ ﻓﺮﻋﻴﺔ ﳍﺬﺍ ﺍﳌﺪﺧﻞ ﻛﺎﻵﰐ‪:‬‬
‫‪ -‬ﻣﺪﺧﻞ ﺍﳍﺪﻑ ﺍﻟﺴﺎﺋﺪ‪ :‬ﻭﻳﻘﺼﺪ ﺑﻪ ﺍﳍﺪﻑ ﺍﻟﺮﲰﻲ ﺍﳌﻌﻠﻦ ﻋﻨﻪ ﻣﻦ ﻃﺮﻑ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻨﺪ ﻓﺮﺽ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻬﺪﻑ ﺑﻠﻮﻍ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﺔ ﺣﺠﻢ ﻣﻌﻴﻨﺎ‪ ،‬ﺃﻭ ﻫﺪﻑ ﺑﻠﻮﻍ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺭﻗﻤﺎ ﻣﺴﺘﻬﺪﻓﺎ‬
‫ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﺤﻔﻴﺰ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫‪ -‬ﻣﺪﺧﻞ ﺗﻌﺪﺩ ﺍﻷﻫﺪﺍﻑ‪ :‬ﺗﺴﻌﻰ ﻏﺎﻟﺒﻴﺔ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲢﻘﻴﻖ ﲨﻠﺔ ﻣﻦ ﺍﻷﻫﺪﺍﻑ ﰲ ﻭﻗﺖ ﻭﺍﺣﺪ )ﻏﺰﺍﺭﺓ‬
‫ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﺴﺐ ﺭﺿﺎ ﻣﻮﻇﻔﻲ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﲢﺴﲔ ﺩﺭﺟﺔ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺍﻟﻌﺪﺍﻟﺔ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،(....،‬ﻭﻫﻮ ﻣﺎ ﳚﻌﻞ ﲢﻘﻴﻖ ﺫﻟﻚ ﺃﻣﺮﺍ ﺻﻌﺒﺎ‪ ،‬ﻟﺬﻟﻚ ﻓﺈﻥ ﺍﳊﻜﻢ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﻘﺘﻀﻲ‬
‫ﺗﺮﺗﻴﺐ ﺗﻠﻚ ﺍﻷﻫﺪﺍﻑ ﺣﺴﺐ ﺍﻷﻭﻟﻮﻳﺎﺕ‪ ،‬ﻭﺍﻟﺴﻌﻲ ﺇﱃ ﲢﻘﻴﻘﻬﺎ ﺑﺎﻟﺘﺪﺭﺝ ﺩﻭﻥ ﺇﳘﺎﻝ ﺃﻱ ﻣﻨﻬﺎ‪.‬‬
‫‪ -‬ﻣﺪﺧﻞ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺮﺣﻠﻴﺔ‪ :‬ﻳﺮﺗﻜﺰ ﻫﺬﺍ ﺍﳌﺪﺧﻞ ﻋﻠﻰ ﻓﻜﺮﺓ ﺃﻥ ﺃﻫﺪﺍﻑ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻣﻘﺴﻤﺔ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ‬
‫ﺍﻟﺰﻣﻨﻴﺔ ﺇﱃ ﺃﻫﺪﺍﻑ ﻗﺼﲑﺓ‪ ،‬ﻣﺘﻮﺳﻄﺔ ﻭﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻘﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﲟﺪﻯ ﻗﺪﺭﺗﻪ ﻋﻠﻰ‬
‫ﲢﻘﻴﻖ ﻫﺬﻩ ﺍﻷﻫﺪﺍﻑ ﰲ ﺁﺟﺎﳍﺎ‪.‬‬

‫‪ 2-1‬ﻣﺪﺧﻞ ﺍﳌﻮﺍﺭﺩ‪:‬‬
‫ﻳﺮﺗﻜﺰ ﻫﺬﺍ ﺍﳌﺪﺧﻞ ﻋﻠﻰ ﻓﺮﺿﻴﺘﲔ‪:‬‬
‫‪ -‬ﺇﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﻧﻈﺎﻡ ﻣﻔﺘﻮﺡ ﻳﺆﺛﺮ ﻭﻳﺘﺄﺛﺮ ﺑﺎﻟﺒﻴﺌﺔ ﺍﶈﻴﻄﺔ ﺑﻪ‪ .‬ﻟﺬﻟﻚ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﻣﻼﺋﻤﺎ ﻟﻠﻈﺮﻭﻑ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﻟﺴﺎﺋﺪﺓ؛‬
‫‪ -‬ﺗﺘﻮﻗﻒ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﻣﺪﻯ ﻗﺪﺭﺗﻪ ﻋﻠﻰ ﺗﻮﻓﲑ ﺍﺣﺘﻴﺎﺟﺎﺗﻪ ﺍﳌﺎﺩﻳﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ ﰲ ﻇﻞ ﺍﳌﺘﻐﲑﺍﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ ﺍﶈﻴﻄﺔ ﺑﻪ‪ ،‬ﻓﻜﻠﻤﺎ ﺍﺳﺘﻄﺎﻉ ﺗﻮﻓﲑ ﺍﺣﺘﻴﺎﺟﺎﺗﻪ ﻣﻦ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﺩﻳﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ‬
‫ﻭﺍﻷﺩﻭﺍﺕ ﺍﳌﺴﺎﻋﺪﺓ ﻟﻼﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺜﻞ ﳍﺬﻩ ﺍﳌﻮﺍﺭﺩ ﻛﻠﻤﺎ ﺯﺍﺩﺕ ﻓﻌﺎﻟﻴﺘﻪ ﻭﺍﺳﺘﻄﺎﻉ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺪﺩﺓ‪.‬‬

‫‪ 1‬ﻧﺎﺻﺮ ﻣﺮﺍﺩ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﲔ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪ ،2011 ،‬ﺹ ﺹ ‪.81-77‬‬

‫‪30‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻭﺭﻏﻢ ﺃﳘﻴﺔ ﻫﺬﺍ ﺍﳌﺪﺧﻞ ﰲ ﻗﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺇﻻ ﺃﻥ ﺩﺭﺟﺔ ﺗﻮﻓﺮ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﺩﻳﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ ﻣﺴﺄﻟﺔ‬
‫ﻧﺴﺒﻴﺔ‪ ،‬ﻭﺃﻧﻪ ﳝﻜﻦ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻷﺳﺒﺎﺏ ﺗﻨﻈﻴﻤﻴﺔ ﺃﻭ ﺳﻠﻮﻛﻴﺔ ﺃﻭ ﺑﻴﺌﻴﺔ ﻓﺘﺤﺪ ﻣﻦ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪ 3-1‬ﺍﳌﺪﺧﻞ ﺍﳌﺎﱄ‬
‫ﻳﺮﺗﻜﺰ ﻫﺬﺍ ﺍﳌﺪﺧﻞ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﻜﻤﻴﺔ ﻟﻘﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺫﻟﻚ ﲟﻘﺎﺭﻧﺔ ﻣﺜﻼ‬
‫ﺣﺼﻴﻠﺔ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻣﻊ ﺣﺼﻴﻠﺔ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ‪.‬‬

‫ﻣﺆﺷﺮ ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ= ﺣﺼﻴﻠﺔ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ‪ /‬ﺣﺼﻴﻠﺔ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ‪.‬‬

‫ﻓﺘﻜﻮﻥ ﺍﻟﻔﻌﺎﻟﻴﺔ ﺟﻴﺪﺓ ﻛﻠﻤﺎ ﺯﺍﺩ ﺣﺎﺻﻞ ﺍﻟﻘﺴﻤﺔ ﻋﻦ ﺍﻟﻮﺍﺣﺪ )‪ ( 1‬ﻭﺍﻟﻌﻜﺲ ﺻﺤﻴﺢ‪.‬‬

‫‪ -2‬ﻣﻘﻮﻣﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ‬

‫ﻳﺮﻯ ﺍﻻﻗﺘﺼﺎﺩﻳﻮﻥ ﺃﻥ ﻣﻘﻮﻣﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ ﺗﺘﻤﺜﻞ ﰲ ﺍﻟﻌﺪﺍﻟﺔ‪ ،‬ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﺒﺴﺎﻃﺔ‪ .‬ﻭﻻ ﺗﻌﺪ ﻫﺎﺗﻪ‬
‫ﺑﺎﻟﻀﺮﻭﺭﺓ ﻣﺒﺎﺩﺉ ﻗﺎﻧﻮﻧﻴﺔ ﺗﻌﺘﲏ ﺑﺘﺤﺪﻳﺪ ﺩﺳﺘﻮﺭﻳﺔ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻨﻬﺎ ﺑﺒﺴﺎﻃﺔ ﻣﺒﺎﺩﺉ ﻳﺮﺗﻜﺰ ﻋﻠﻴﻬﺎ ﻣﻨﻈﻮﺭ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻔﻘﻪ ﺑﻐﻴﺔ ﺇﻋﺪﺍﺩ ﻭﺗﻌﺪﻳﻞ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ 1-2‬ﺍﻟﻌﺪﺍﻟﺔ‬
‫ﺗﺮﺗﺒﻂ ﺍﻟﻌﺪﺍﻟﺔ ﺑﺎﻟﻜﻴﻔﻴﺔ ﺍﻟﱵ ﻳﺘﻢ ‪‬ﺎ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺒﺊ ﺍﻟﻀﺮﻳﱯ ﺑﲔ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻓﻬﻲ ﺗﻘﺘﻀﻲ ﺃﻥ ﻳﺘﻢ ﺫﻟﻚ ﺑﺼﻮﺭﺓ‬
‫ﻋﺎﺩﻟﺔ‪ .‬ﻭﻟﻠﻌﺪﺍﻟﺔ ﻣﻔﻬﻮﻣﺎﻥ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻮﺩﻳﺔ‪:‬‬
‫‪ -‬ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ‪ :‬ﻫﻲ ﻓﻜﺮﺓ ﺃﻥ ﻛﻞ ﺍﳌﻜﻠﻔﲔ ﺍﻟﺬﻳﻦ ﻫﻢ ﰲ ﻧﻔﺲ ﺍﻟﻮﺿﻌﻴﺔ ﻳﻌﺎﻣﻠﻮﻥ ﻧﻔﺲ ﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﻳﺪﻓﻌﻮﻥ ﻧﻔﺲ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ؛‬
‫‪ -‬ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻮﺩﻳﺔ‪ :‬ﻭﻫﻲ ﻓﻜﺮﺓ ﺃﻥ ﺍﳌﻜﻠﻔﲔ ﺫﻭﻱ ﺍﻟﻘﺪﺭﺍﺕ ﺍﳌﺨﺘﻠﻔﺔ ﻋﻠﻰ ﺍﻟﺪﻓﻊ ﻳﻨﺒﻐﻲ ﺃﻥ ﻳﻌﺎﻣﻠﻮﺍ ﻣﻌﺎﻣﻠﺔ ﺿﺮﻳﺒﻴﺔ‬
‫ﳐﺘﻠﻔﺔ‪ ،‬ﺃﻱ ﺃﻥ ﻳﺪﻓﻊ ﻣﻦ ﳍﻢ ﻗﺪﺭﺓ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﺪﻓﻊ ﺿﺮﺍﺋﺐ ﺃﻋﻠﻰ ﻣﻦ ﻫﻢ ﺃﻗﻞ ﻗﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺪﻓﻊ؛‬

‫ﻳﻌﻮﺩ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻮﺩﻳﺔ ﺇﱃ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻣﻔﻬﻮﻡ ﺍﳌﺴﺎﻭﺍﺓ ﻭﻣﻔﻬﻮﻡ ﺍﻟﻌﺪﺍﻟﺔ‪ ،‬ﻓﺎﻟﻌﺪﺍﻟﺔ‬
‫ﺍﻷﻓﻘﻴﺔ ﺗﻌﲏ ﺍﳌﺴﺎﻭﺍﺓ ﺑﲔ ﺍﳌﻜﻠﻔﲔ‪ .‬ﻟﻜﻨﻬﺎ ﰲ ﺍﻟﻮﺍﻗﻊ ﻻ ﲢﻘﻖ ﺍﻟﻌﺪﺍﻟﺔ ﻓﻔﺮﺽ ﺿﺮﻳﺒﺔ ﻧﺴﺒﻴﺔ ﺛﺎﺑﺘﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﳌﻜﻠﻔﲔ‬
‫ﳚﻌﻞ ﺍﻟﺘﻀﺤﻴﺔ ﺍﳌﻘﺪﻣﺔ ﻣﻦ ﻗﺒﻞ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﻨﺨﻔﻀﺔ ﺃﻋﻠﻰ ﻣﻦ ﺗﻠﻚ ﺍﻟﱵ ﻳﺘﺤﻤﻠﻬﺎ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ‬
‫ﺑﺴﺒﺐ ﺍﺧﺘﻼﻑ ﻗﺪﺭ‪‬ﻢ ﻋﻠﻰ ﺍﻟﺪﻓﻊ‪ .‬ﻳﺮﻯ ؛‪ Pierre Beltram‬ﺃﻥ ﺍﳌﺴﺎﻭﺍﺓ ﺃﻣﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ ﺷﻲﺀ ﻻ ﳝﻜﻦ ﲢﻘﻴﻘﻪ‪.1‬‬

‫‪1 Pierre Beltaram ,Op.Cit, P 177.‬‬

‫‪31‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻟﺬﻟﻚ ﺗﻌﺘﱪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﺍﻟﱵ ﺗﺮﺍﻋﻲ ﺍﳊﺪ ﺍﻷﺩﱏ ﻟﻠﺪﺧﻞ ﰒ ﺗﻔﺮﺽ ﺿﺮﺍﺋﺐ ﺃﻋﻠﻰ ﻋﻠﻰ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ‬
‫ﺍﻷﻋﻠﻰ ﺃﻛﺜﺮ ﲢﻘﻴﻘﺎ ﻟﻠﻌﺪﺍﻟﺔ ﳌﺮﺍﻋﺎ‪‬ﺎ ﺍﳌﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺪﻓﻊ‪ ،‬ﲤﺎﺷﻴﺎ ﻣﻊ ﻓﻜﺮﺓ ﺗﻨﺎﻗﺺ ﺍﳌﻨﻔﻌﺔ ﺍﳊﺪﻳﺔ ﻟﻠﺪﺧﻞ‪ .‬ﻟﺬﻟﻚ ﺗﻌﺘﱪ‬
‫ﺑﻌﺾ ﺃﻭﺟﻪ ﻋﺪﻡ ﺍﳌﺴﺎﻭﺍﺓ ﻋﺪﺍﻟﺔ‪.1‬‬

‫‪ 2-2‬ﺍﻟﻜﻔﺎﺀﺓ‬
‫ﲟﺎ ﺃﻥ ﻟﻠﻀﺮﺍﺋﺐ ﺗﺄﺛﲑ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺈ‪‬ﺎ ﳝﻜﻦ ﺃﻥ ﺗﺆﺛﺮ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‬
‫)ﺍﻻﺩﺧﺎﺭ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺍﻻﺳﺘﻬﻼﻙ‪ (....‬ﻭﺑﺎﻟﺘﺎﱄ ﳝﻜﻦ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺗﺸﻮﻳﻪ ﰲ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ‪ .‬ﻭﻓﻘﺎ‬
‫ﳌﻔﻬﻮﻡ ﺍﻟﻜﻔﺎﺀﺓ ﻓﺎﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻷﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﻫﻮ ﺍﻟﺬﻱ ﻳﻨﺠﻢ ﻋﻨﻪ ﺃﻗﻞ ﻗﺪﺭ ﻣﻦ ﺗﺸﻮﻳﻪ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .2‬ﲟﻌﲎ‬
‫ﺃﻥ ﺍﻟﻜﻔﺎﺀﺓ ﺗﺘﺤﻘﻖ ﺇﺫﺍ ﺍﲣﺬ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﻮﻥ ﻧﻔﺲ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﻭﺟﻮﺩ ﺃﻭ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﻟﻀﺮﻳﺒﺔ‪.‬‬
‫ﻭﺍﻗﻌﻴﺎ ﻻ ﳝﻜﻦ ﻷﻱ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﺃﻥ ﻳﻜﻮﻥ ﻛﻔﺆﺍ ﺑﺸﻜﻞ ﺗﺎﻡ‪ ،‬ﻷﻥ ﺍﻟﺘﺸﻮﻫﺎﺕ ﰲ ﺍﻟﺴﻠﻮﻙ ﺳﺘﺤﺪﺙ ﻣﱴ ﻛﺎﻥ ﺑﺈﻣﻜﺎﻥ‬
‫ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﲢﺪﻳﺪ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﱵ ﲣﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ‪.‬‬

‫ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﳚﺐ ﺃﻥ ﻳﻌﺘﻤﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﺗﻮﻟﺪ ﺃﻗﻞ ﺗﺸﻮﻳﻪ ﻟﻠﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺃﻗﻞ ﺍﻷﺿﺮﺍﺭ ﻟﻶﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﺣﻴﺚ ﺗﻌﺘﱪ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﰒ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺩﺧﻞ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﻫﻲ ﺍﻷﻛﺜﺮ ﺿﺮﺭﺍ ﻣﻦ ﺣﻴﺚ ﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﺗﻠﻴﻬﺎ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﻭﺃﻗﻠﻬﻢ ﺗﺄﺛﲑﺍ ﻫﻲ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ‪.3‬‬

‫‪ 3-2‬ﺍﻟﺒﺴﺎﻃﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺒﺴﻴﻂ ﻫﻮ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺬﻱ ﻳﺴﻬﻞ ﻓﻬﻤﻪ ﻣﻦ ﻗﺒﻞ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻭﻳﺴﻬﻞ ﺗﻄﺒﻴﻘﻪ ﻣﻦ ﻗﺒﻞ ﺍﻹﺩﺍﺭﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﺎﻟﺒﺴﺎﻃﺔ ﲤﻜﻦ ﺍﳌﻜﻠﻔﲔ ﻣﻦ ﻋﺪﻡ ﺗﻀﻴﻴﻊ ﺍﻟﻮﻗﺖ ﻭﺍﳌﺎﻝ ﰲ ﻓﻬﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺗﻘﺪﱘ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﺴﻬﻞ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻴﺴﻬﻞ ﻋﻠﻴﻬﺎ ﻣﺮﺍﻗﺒﺔ‬
‫ﺗﺼﺮﳛﺎﺕ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻭﺗﻨﺨﻔﺾ ﻣﻌﻬﺎ ﺗﻜﻠﻔﺔ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪1 Luc GODBOUT et Matthieu Arseneau, le dosage des impôts au sein de la structure fiscale‬‬
‫‪québécoise le déplacement de la taxation des revenus vers la consommation, Les cahiers de la‬‬
‫‪série scientifique, Centre interuniversitaire de recherche en analyse des organisations,‬‬
‫‪Montréal, 2005, P 4.‬‬
‫‪2 Op.loc ; P 3.‬‬
‫‪3 Jean-Denis Garon et Alain Paquet, Les enjeux d’efficience et la fiscalité, 2016,P 15.‬‬
‫‪http://expertise.hec.ca/actualiteeconomique/wp-‬‬
‫‪content/uploads/2017/02/GaronPaquet_Final.pdf‬‬

‫‪32‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 4-2‬ﺍﻟﺘﻮﻓﻴﻖ ﺑﲔ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺴﺎﺑﻘﺔ‬

‫ﺇﻥ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺴﺎﺑﻘﺔ ﰲ ﻧﻔﺲ ﺍﻟﻮﻗﺖ ﺃﻣﺮ ﺻﻌﺐ‪ ،‬ﻓﻬﻲ ﻣﻜﻤﻠﺔ ﻟﺒﻌﻀﻬﺎ ﺍﻟﺒﻌﺾ ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ‬
‫ﻣﺘﻨﺎﻗﻀﺔ‪ ،‬ﻓﺒﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﳝﻜﻦ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻓﺈﻋﻄﺎﺀ ﺃﳘﻴﺔ ﻛﺒﲑﺓ‬
‫ﳍﺪﻑ ﻣﺎ ﺩﻭﻥ ﺍﻷﻫﺪﺍﻑ ﺍﻷﺧﺮﻯ ﳝﻜﻦ ﺃﻥ ﻳﻌﻴﻖ ﺍﻧﺴﺠﺎﻡ ﺍﻟﻨﻈﺎﻡ ﺿﺮﻳﱯ ﻭﺑﺎﻟﺘﺎﱄ ﳛﺪ ﻣﻦ ﻓﻌﺎﻟﻴﺘﻪ‪ .‬ﻟﺬﻟﻚ ﳚﺐ ﻋﻠﻰ‬
‫ﻛﻞ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﺇﳚﺎﺩ ﺍﻟﺘﻮﺍﺯﻥ ﺍﻟﺬﻱ ﳛﻘﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻟﱵ ﺗﻀﻌﻬﺎ ﺍﳊﻜﻮﻣﺎﺕ ﺗﺒﻌﺎ ﳋﻴﺎﺭﺍ‪‬ﺎ ﺍﻟﺴﻴﺎﺳﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻘﺘﻀﻲ‬
‫ﺍﻟﺘﺤﻜﻴﻢ ﺑﲔ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺴﺎﺑﻘﺔ ﻟﻠﺘﻮﻓﻴﻖ ﺑﻴﻨﻬﺎ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﻳﻮﺟﺪ ﳕﻮﺫﺝ ﻭﺣﻴﺪ ﻟﻨﻈﺎﻡ ﺿﺮﻳﱯ ﺟﻴﺪ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ ‪:‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﻳﺘﻄﻠﺐ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﺍﻟﺘﻌﺮﻑ ﺃﻭﻻ ﻋﻠﻰ ﺍﳋﺼﺎﺋﺺ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﳍﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﺑﺴﺒﺐ ﺍﺭﺗﺒﺎﻁ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﻭﺍﻟﺴﻴﺎﺳﺔ‪.‬‬

‫‪ -1‬ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫‪ 1-1‬ﻫﺸﺎﺷﺔ ﻫﻴﺎﻛﻠﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺗﺘﻤﻴﺰ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺑﻘﻄﺎﻋﺎﺕ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻳﺼﻌﺐ ﻓﺮﺽ ﺿﺮﺍﺋﺐ ﻋﻠﻴﻬﺎ‪ ،‬ﺣﻴﺚ‬
‫ﻳﻬﻴﻤﻦ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ؛ ﻓﻘﺪ ﺑﻠﻐﺖ ﻣﺴﺎﳘﺘﻪ ﰲ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺳﻨﺔ ‪ 2010‬ﰲ ﺍﻟﺪﻭﻝ‬
‫ﺍﻹﻓﺮﻳﻘﻴﺔ ﻧﺴﺒﺔ ‪ %50‬ﺑﻴﻨﻤﺎ ﺑﻠﻐﺖ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ‪ .%17‬ﻭﱂ ﺗﺘﻤﻜﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻦ ﺇﺣﺪﺍﺙ ﲢﻮﻝ‬
‫ﻫﻴﻜﻠﻲ ﻋﻤﻴﻖ ﰲ ﺍﻗﺘﺼﺎﺩﻳﺎ‪‬ﺎ ﻣﻨﺬ ﺳﺘﻴﻨﺎﺕ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ)ﺍﻟﺸﻜﻞ ‪ .(02‬ﺃﻣﺎ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺮﲰﻲ ﻓﻴﻐﻠﺐ ﻋﻠﻴﻪ ﺍﻷﻧﺸﻄﺔ‬
‫ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﺍﳊﺮﻓﻴﺔ ﺍﻟﺼﻐﲑﺓ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺣﺠﻢ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ ﺍﻷﻗﻞ ﻓﻌﺎﻟﻴﺔ‪ .‬ﻛﻤﺎ ﻳﻬﻴﻤﻦ ﺍﻟﻘﻄﺎﻉ ﻏﲑ ﺍﻟﺮﲰﻲ ﻋﻠﻰ ﺟﺰﺀ‬
‫ﻫﺎﻡ ﻣﻦ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺍﻟﺼﻨﺎﻋﻲ‪ .1‬ﰲ ﻣﻌﻈﻢ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻳﺸﻜﻞ ﺍﻟﻘﻄﺎﻉ ﻏﲑ ﺍﻟﺮﲰﻲ ﺟﺰﺀﺍ ﻛﺒﲑﺍ ﻣﻦ‬
‫ﺍﻻﻗﺘﺼﺎﺩ‪ ،‬ﺣﻴﺚ ﻳﺒﻠﻎ ﻣﺘﻮﺳﻄﻪ ﺣﻮﺍﱄ ‪ ٪40‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﻳﺼﻞ ﺇﱃ ‪ ٪60‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬
‫ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ‪. 2‬‬

‫‪1‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،2011 ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.10‬‬

‫‪2 OCDE(2015A),Op.cit, p 104.‬‬

‫‪33‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺸﻜل‪ :02‬ﻫﻴﻜﻞ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺍﳊﻘﻴﻘﻲ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ‬

‫‪1960‬‬ ‫‪2010‬‬
‫اﻟﺼﻨﺎﻋﺔ‬ ‫اﻟﺼﻨﺎﻋﺔ‬
‫‪%9‬‬ ‫‪%13‬‬

‫اﻟﺨﺪﻣﺎت‬
‫‪%18‬‬

‫اﻟﺨﺪﻣﺎت‬ ‫اﻟﺰراﻋﺔ‬
‫اﻟﺰراﻋﺔ‬ ‫‪%37‬‬ ‫‪%50‬‬
‫‪%73‬‬

‫‪Nations Unies, Commission économique pour l’Afrique, Rapport sur la‬‬ ‫ﺍﳌﺼـﺪﺭ‪:‬‬
‫‪gouvernance en Afrique IV, Mesurer la Corruption en Afrique, Addis Ababa,‬‬
‫‪2016, P 6.‬‬
‫‪ 2-1‬ﺍﳔﻔﺎﺽ ﺇﻧﺘﺎﺟﻴﺔ ﺍﻟﻌﻤﻞ ﻭﺗﺮﻛﺰﻫﺎ ﰲ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ‬
‫ﺗﺘﻤﻴﺰ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺑﺎﳔﻔﺎﺽ ﺇﻧﺘﺎﺟﻴﺔ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ‪ ،‬ﳑﺎ ﻳﻌﲏ ﺍﳔﻔﺎﺽ ﺩﺧﻠﻬﺎ ﻭﺑﺎﻟﺘﺎﱄ ﺍﳔﻔﺎﺽ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻟﻌﻤﺎﻟﺔ‪ .‬ﻓﻔﻲ ﺃﻓﺮﻳﻘﻴﺎ ﺍﳔﻔﺾ ﻣﻌﺪﻝ ﳕﻮ ﺇﻧﺘﺎﺟﻴﺔ ﺍﻟﻌﻤﻞ ﻣﻦ ‪ ٪4‬ﰲ ﻋﺎﻡ ‪ 2014‬ﺇﱃ ‪٪1.2‬ﰲ ﻋﺎﻡ‬
‫‪ ،2015‬ﻭﻳﻌﻮﺩ ﺫﻟﻚ ﺃﺳﺎﺳﺎ ﻟﻌﺪﻡ ﺗﻨﻮﻳﻊ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﻳﺘﻮﻗﻊ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺃﻥ ﻳﺒﻠﻎ ‪ ٪2.3‬ﰲ ﻋﺎﻡ‬
‫‪ ،2016‬ﻭﻫﻮ ﻳﻘﻞ ﻛﺜﲑﺍ ﻋﻦ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﳌﻲ ﺍﻟﺒﺎﻟﻎ ‪ .٪2.7‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺒﻴﻨﻪ ﺍﳉﺪﻭﻝ ﺭﻗﻢ ‪ 02‬ﺍﳌﻮﺍﱄ‪.‬‬

‫ﺍﳉﺪﻭﻝ‪ :02‬ﺳﻮﻕ ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﺪﻭﻝ ﺍﻷﻓﺮﻳﻘﻴﺔ ‪)2016-2000‬ﺑﺎﻟﻨﺴﺒﺔ ﺍﳌﺆﻳﺔ(‬

‫‪P2016‬‬ ‫‪P2015‬‬ ‫‪E2014‬‬ ‫‪2013-2007 2007-2000‬‬

‫‪2.9‬‬ ‫‪2.9‬‬ ‫‪2.9‬‬ ‫‪2.8‬‬ ‫‪3.0‬‬ ‫ﻤﻌﺩل ﻨﻤﻭ ﺍﻟﻭﻅﺎﺌﻑ‬
‫‪69.6‬‬ ‫‪69.7‬‬ ‫‪69.6‬‬ ‫‪69.4‬‬ ‫‪68.8‬‬ ‫ﻤﻌﺩل ﺍﻟﻨﺸﺎﻁ‬
‫‪9.2‬‬ ‫‪9.2‬‬ ‫‪9.2‬‬ ‫‪9.4‬‬ ‫‪9.9‬‬ ‫ﻤﻌﺩل ﺍﻟﺒﻁﺎﻟﺔ‬
‫‪2.3‬‬ ‫‪1.3‬‬ ‫‪4‬‬ ‫‪0.9‬‬ ‫‪2.7‬‬ ‫ﻤﻌﺩل ﻨﻤﻭ ﺇﻨﺘﺎﺠﻴﺔ ﺍﻟﻌﻤل‬
‫‪2.7‬‬ ‫‪2.5‬‬ ‫‪1.8‬‬ ‫‪1.9‬‬ ‫‪2.6‬‬ ‫ﺇﻨﺘﺎﺠﻴﺔ ﺍﻟﻌﻤل ﺩﻭﻟﻴﺎ )ﻟﻠﻤﻘﺎﺭﻨﺔ(‬

‫‪Nations Unies, Commission économique pour l’Afrique, , Rapport économique sur‬‬

‫‪l’Afrique 2017: l’industrialisation et l’urbanisation au service de la transformation‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪de l’Afrique , Addis Ababa, 2017, P 12.‬‬

‫ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﳌﺆﻗﺘﺔ ﻳﺮﻣﺰ ﺍﻟﻴﻬﺎ ﰲ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺑﺎﳊﺮﻑ ‪E‬‬ ‫‪-‬‬

‫ﺍﻟﺘﻨﺆﺍﺕ ﻳﺮﻣﺰ ﰲ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺑﺎﳊﺮﻑ ‪P‬‬ ‫‪-‬‬

‫‪34‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﳔﻔﺎﺽ ﺇﻧﺘﺎﺟﻴﺔ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻓﺈﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﻳﺘﺮﻛﺰ ﰲ‬
‫ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ‪ ،‬ﳑﺎ ﳚﻌﻠﻬﺎ ﺧﺎﺭﺝ ﳎﺎﻝ ﺍﻹﺧﻀﺎﻉ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻓﻔﻲ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ ﺑﻠﻐﺖ ﻧﺴﺒﺔ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﰲ ﻗﻄﺎﻉ‬
‫ﺍﻟﺰﺭﺍﻋﺔ ‪ %65.6‬ﻣﻦ ﺇﲨﺎﱄ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﺳﻨﺔ ‪ ،2014‬ﺑﻴﻨﻤﺎ ﺑﻠﻐﺖ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﰲ ﺩﻭﻝ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ ‪%4.4‬‬
‫ﰲ ﻧﻔﺲ ﺍﻟﺴﻨﺔ‪ ،‬ﻭﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ‪،%20.6‬ﺑﻴﻨﻤﺎ ﻳﺒﻠﻎ ﻣﺘﻮﺳﻂ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻟﻌﺎﱂ ‪ % 39.9‬ﻭﻧﻮﺿﺢ‬
‫ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺍﻟﺘﺎﱄ ﺭﻗﻢ )‪. (03‬‬

‫ﺍﳉﺪﻭﻝ ‪ :03‬ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﰲ ﻗﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﺔ ﺣﺴﺐ ﳎﻤﻮﻋﺎﺕ ﺍﻟﺪﻭﻝ ﻟﺴﻨﺔ ‪2014‬‬

‫)ﻣﻠﻴﻮﻥ ﻧﺴﻤﺔ(‬
‫ﻧﺴﺒﺔ ﺍﻟﻘﻮﻯ‬ ‫ﻧﺴﺒﺔ‬
‫ﻧﺴﺒﺔ ﺍﻟﺴﻜﺎﻥ ﺍﻟﻌﺎﻣﻠﺔ ﰲ‬ ‫ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﺍﻟﺴﻜﺎﻥ‬
‫ﺍﻟﺴﻜﺎﻥ‬ ‫ﺍﻟﺴﻜﺎﻥ‬
‫ﻗﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﺔ‬ ‫ﺍﻟﺮﻳﻔﻴﻮﻥ ﻣﻦ‬ ‫ﺍﻟﺰﺭﺍﻋﻴﻮﻥ‬ ‫ﰲ ﺍﻟﻘﻄﺎﻋﺎﺕ ﰲ ﻗﻄﺎﻉ‬ ‫ﻋﺪﺩ ﺍﻟﺴﻜﺎﻥ‬
‫ﺍﻟﺮﻳﻔﻴﻮﻥ‬ ‫ﺍﻟﺰﺭﺍﻋﻴﻮﻥ‬
‫ﺇﲨﺎﱄ ﺍﻟﺴﻜﺎﻥ ﻣﻦ ﺇﲨﺎﱄ‬ ‫ﻣﻦ ﺇﲨﺎﱄ‬ ‫ﺍﻟﺰﺭﺍﻋﺔ‬ ‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ‬ ‫ﺍﻟﺴﻜﺎﻥ‬
‫‪20,6‬‬ ‫‪39,2‬‬ ‫‪22,1‬‬ ‫‪26,1‬‬ ‫‪128,6 151,8‬‬ ‫‪85,6‬‬ ‫‪387,6‬‬ ‫ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ‬
‫‪65,6‬‬ ‫‪68,2‬‬ ‫‪59,1‬‬ ‫‪244,8 373,3 635,1 550,7 931,9‬‬ ‫ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‬
‫‪62,3‬‬ ‫‪70,7‬‬ ‫‪56,9‬‬ ‫‪115,8 185,7 330,0 265,5 466,6‬‬ ‫ﺍﻟﺪﻭﻝ ﺍﻷﻗﻞ ﳕﻮﺍ‬
‫‪4,4‬‬ ‫‪25,8‬‬ ‫‪4,4‬‬ ‫‪10,8‬‬ ‫‪244,2 130,4‬‬ ‫‪22,0‬‬ ‫‪504,7‬‬ ‫ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ‬
‫‪50,4‬‬ ‫‪52,4‬‬ ‫‪46,0‬‬ ‫‪1047,8 2078,0 2278,0 2002,8 4349,6‬‬ ‫ﺁﺳﻴﺎ‬
‫‪39,9‬‬ ‫‪46,3‬‬ ‫‪36,7‬‬ ‫‪1330,6 338,1 3363,7 2666,2 7265,8‬‬ ‫ﺍﻟﻌﺎﱂ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﻌﺮﰊ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻌﺮﰊ ﺍﳌﻮﺣﺪ ﻟﺴﻨﺔ ‪ ،2015‬ﺹ ‪78‬‬

‫‪ 3-1‬ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺗﺼﺪﻳﺮ ﺍﳌﻮﺍﺩ ﺍﻷﺳﺎﺳﻴﺔ‬

‫ﺗﺸﻜﻞ ﺻﺎﺩﺭﺍﺕ ﺍﳌﻮﺍﺩ ﺍﻷﻭﻟﻴﺔ ﺍﳌﺼﺪﺭ ﺍﻟﺮﺋﻴﺲ ﻟﻠﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﺣﻴﺚ ﺷﻜﻞ ﺍﻟﻨﻔﻂ ‪ %55‬ﻣﻦ‬
‫ﳎﻤﻮﻉ ﺻﺎﺩﺭﺍﺕ ﺍﻟﺪﻭﻝ ﺍﻷﻓﺮﻳﻘﻴﺔ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ 2015-2010‬ﺑﻴﻨﻤﺎ ﺑﻠﻐﺖ ﻧﺴﺒﺔ ﺻﺎﺩﺭﺍﺕ ﺍﻟﺴﻠﻊ ﺍﳌﺼﻨﻌﺔ ﰲ ﻧﻔﺲ‬
‫ﺍﻟﻔﺘﺮﺓ ‪ %18‬ﻓﻘﻂ‪ .‬ﻭﺗﺸﻜﻞ ﺻﺎﺩﺭﺍﺕ ﺍﻟﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﳎﺘﻤﻌﺔ ﺃﻗﻞ ﻣﻦ ‪ ٪1‬ﻣﻦ ﺣﺠﻢ ﺍﻟﺼﺎﺩﺭﺍﺕ ﺍﻟﻌﺎﳌﻴﺔ‪ .‬ﺃﻣﺎ‬
‫ﻭﺍﺭﺩﺍ‪‬ﺎ ﻓﺈﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻨﻬﺎ ﻫﻲ ﺍﻟﺴﻠﻊ ﺍﳌﺼﻨﻌﺔ )ﺍﳌﻌﺪﺍﺕ ﺍﻟﺜﻘﻴﻠﺔ ﺍﻟﺴﻴﺎﺭﺍﺕ ﻭﺍﳌﻮﺍﺩ ﺍﻟﻜﻴﻤﻴﺎﺋﻴﺔ( ﺑﻨﺴﺒﺔ ‪ %63‬ﺗﻠﻴﻬﺎ‬
‫ﺍﻟﻨﻔﻂ ﺑﻨﺴﺒﺔ ‪ %16‬ﻭﺍﳌﻮﺍﺩ ﺍﻟﻐﺬﺍﺋﻴﺔ ﺑﻨﺴﺒﺔ‪ ،% 15‬ﻭﻧﻮﺿﺢ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ)‪ (04‬ﺍﳌﻮﺍﱄ‪.‬‬

‫‪35‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ ‪ :04‬ﻫﻴﻜﻞ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳋﺎﺭﺟﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪2015-2010‬‬

‫ﺍﻟﺼﺎﺩﺭﺍﺕ‬ ‫ﺍﻟﻮﺍﺭﺩﺍﺕ ﻣﻦ‬

‫ﺍﻟﺒﻴﻨﻴﺔ‬ ‫ﻟﺒﺎﻗﻲ ﺩﻭﻝ ﺍﻟﻌﺎﱂ‬ ‫ﺑﺎﻗﻲ ﺩﻭﻝ ﺍﻟﻌﺎﱂ‬

‫‪17%‬‬ ‫‪10%‬‬ ‫‪15%‬‬ ‫ﺍﳌﻮﺍﺩ ﺍﻟﻐﺬﺍﺋﻴﺔ‬

‫‪2%‬‬ ‫‪2%‬‬ ‫‪1%‬‬ ‫ﺍﳌﻮﺍﺩ ﺍﻟﻐﺬﺫﺍﺋﻴﺔ ﺍﻻﻭﻟﻴﺔ‬
‫‪4%‬‬ ‫‪9%‬‬ ‫‪2%‬‬ ‫ﺍﳌﻮﺍﺩ ﺍﳌﻌﺪﻧﻴﺔ ﻭﺍﳌﻨﺠﻤﻴﺔ‬
‫‪30%‬‬ ‫‪55%‬‬ ‫‪16%‬‬ ‫ﺍﻟﻨﻔﻂ‬
‫‪4%‬‬ ‫‪5%‬‬ ‫‪1%‬‬ ‫ﺍﻻﺣﺠﺎﺭ ﻭﺍﳌﻌﺎﺩﻥ ﺍﻟﺜﻤﻴﻨﺔ‬
‫‪43%‬‬ ‫‪18%‬‬ ‫‪63%‬‬ ‫ﺍﳌﻮﺍﺩ ﺍﻟﺼﻨﺎﻋﻴﺔ‬
‫‪0%‬‬ ‫‪1%‬‬ ‫‪2%‬‬ ‫ﺃﺧﺮﻯ‬
‫‪Nations Units, Commission économique pour l’Afrique, 2017, OP.cit, P19.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬
‫ﺑﺘﺼﺮﻑ‬
‫‪ 4-1‬ﺿﻌﻒ ﺍﻟﻘﺪﺭﺍﺕ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ‬
‫ﺗﻌﺎﱐ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻦ ﺗﺪﱐ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﻳﺘﻄﻠﺐ ﺗﻮﻓﲑ ﻣﻮﺍﺭﺩ ﻣﺎﻟﻴﺔ ﺿﺨﻤﺔ‪ ،‬ﺣﻴﺚ ﺗﻘﺪﺭ‬
‫ﺍﺣﺘﻴﺎﺟﺎﺕ ﺍﻟﺪﻭﻝ ﺍﻷﻓﺮﻳﻘﻴﺔ ﰲ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺑﻨﺤﻮ ‪ 94‬ﺑﻠﻴﻮﻥ ﺩﻭﻻﺭ ﺳﻨﻮﻳﺎ ﻋﻠﻰ ﻣﺪﻯ ‪ 10‬ﺳﻨﻮﺍﺕ‪ ،‬ﻭﻫﺬﺍ‬
‫ﺍﳌﺒﻠﻎ ﻳﻔﻮﻕ ﺇﻣﻜﺎﻧﻴﺎ‪‬ﺎ ﺍﳊﺎﻟﻴﺔ ﰲ ﺗﻌﺒﺌﺔ ﺍﳌﻮﺍﺭﺩ‪ .‬ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﺘﻤﻮﻳﻠﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ‪ :05‬ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪) 2016-2011‬ﺑﺎﳌﻠﻴﺎﺭ ﺩﻭﻻﺭ(‬

‫‪2016‬‬ ‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬

‫‪444‬‬ ‫‪465‬‬ ‫‪499‬‬ ‫‪497‬‬ ‫‪514‬‬ ‫‪494‬‬ ‫ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪497‬‬ ‫‪498‬‬ ‫‪566‬‬ ‫‪540‬‬ ‫‪516‬‬ ‫‪475‬‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‬
‫‪15‬‬ ‫‪13‬‬ ‫‪23‬‬ ‫‪32‬‬ ‫‪32‬‬ ‫‪21‬‬ ‫ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﶈﻔﻈﺔ‬
‫ﻍ ﻣﺘﺎﺡ‬ ‫ﻍ ﻣﺘﺎﺡ‬ ‫‪262‬‬ ‫‪266‬‬ ‫‪262‬‬ ‫‪243‬‬ ‫ﺍﻻﺣﺘﻴﺎﻃﺎﺕ ﺍﻟﺮﲰﻴﺔ‬
‫‪66‬‬ ‫‪54‬‬ ‫‪59‬‬ ‫‪54‬‬ ‫‪56‬‬ ‫‪48‬‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻻﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ‬
‫‪66‬‬ ‫‪65‬‬ ‫‪61‬‬ ‫‪61‬‬ ‫‪62‬‬ ‫‪57‬‬ ‫ﲢﻮﻳﻞ ﺍﻻﻣﻮﺍﻝ‬
‫‪59‬‬ ‫‪56‬‬ ‫‪54‬‬ ‫‪57‬‬ ‫‪51‬‬ ‫‪52‬‬ ‫ﺍﳌﺴﺎﻋﺪﺍﺕ ﺍﻟﺘﻨﻤﻮﻳﺔ‬

‫‪Nations Units, Commission économique pour l’Afrique, 2017 , Op.cit , P 22‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫‪36‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪1‬‬
‫ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳉﺪﻭﻝ ﻧﻼﺣﻆ ﻣﺎﻳﻠﻲ‪:‬‬
‫‪ -‬ﺗﺮﺍﺟﻌﺖ ﺣﺼﻴﻠﺔ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻷﺧﲑﺓ )‪ (2016-2015‬ﺑﻔﻌﻞ ﺗﺮﺍﺟﻊ ﺃﺳﻌﺎﺭ ﺍﳌﻮﺍﺩ ﺍﻷﺳﺎﺳﻴﺔ ﰲ‬
‫ﺍﻷﺳﻮﺍﻕ ﺍﻟﺪﻭﻟﻴﺔ؛‬
‫‪ -‬ﻻ ﺗﺰﺍﻝ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﺍﺕ ﺍﳋﺎﺭﺟﻴﺔ؛‬
‫‪ -‬ﺍﺭﺗﻔﻊ ﻣﺘﻮﺳﻂ ﻣﻌﺪﻝ ﺍﻻﺩﺧﺎﺭ ﺍﶈﻠﻲ ﰲ ﺍﻟﺪﻭﻝ ﺍﻹﻓﺮﻳﻘﻴﺔ ﻣﻦ ‪ ٪15‬ﰲ ﻋﺎﻡ ‪،2015‬ﺇﱃ ‪ ٪16.1‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ‬
‫ﺍﻹﲨﺎﱄ ﰲ ﻋﺎﻡ ‪ ،2016‬ﻟﻜﻨﻪ ﳜﺘﻠﻒ ﻣﻦ ﳎﻤﻮﻋﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺇﻗﻠﻴﻤﻴﺔ ﺇﱃ ﺃﺧﺮﻯ؛‬
‫‪ -‬ﺍﺭﺗﻔﻊ ﻣﺘﻮﺳﻂ ﻣﻌﺪﻝ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺃﻓﺮﻳﻘﻴﺎ ﻣﻦ ‪ % 22‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ 2006-1997‬ﺇﱃ‬
‫‪ % 25‬ﰲ ﺍﻟﻔﺘﺮﺓ ‪2015-2007‬؛‬
‫‪ -‬ﻫﻨﺎﻙ ﺍﺭﺗﻔﺎﻉ ﰲ ﺣﺠﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻷﺟﻨﺒﻴﺔ ﰲ ﺃﻓﺮﻳﻘﻴﺎ ﺑﺎﻟﻘﻴﻤﺔ ﺍﳌﻄﻠﻘﺔ‪ ،‬ﻟﻜﻨﻬﺎ ﺛﺎﺑﺘﺔ ﻧﺴﺒﻴﺎ ﻋﻨﺪ ﻣﺴﺘﻮﻯ ‪%2‬‬
‫ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻭﻫﻮ ﳜﺘﻠﻒ ﻣﻦ ﳎﻤﻮﻋﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺇﻗﻠﻴﻤﻴﺔ ﺇﱃ ﺃﺧﺮﻯ ﻟﻜﻨﻬﺎ ﺃﻛﺜﺮ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬
‫ﺍﻟﻐﻨﻴﺔ ﺑﺎﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ‪.‬‬

‫‪ 5-1‬ﺳﻮﺀ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺄﻥ ﺍﻟﻌﺎﻡ ﻭﺿﻌﻒ ﺳﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ‬

‫ﺗﺘﻤﻴﺰ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺑﻀﻌﻒ ﺳﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ ﻭﻏﻴﺎﺏ ﺍﳊﻜﻢ ﺍﻟﺮﺍﺷﺪ ﰲ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺄﻥ ﺍﻟﻌﺎﻡ ﻭﺍﻧﺘﺸﺎﺭ ﺍﻟﻔﺴﺎﺩ ﳑﺎ‬
‫ﻳﻀﻌﻒ ﺳﻠﻄﺔ ﺍﻟﺪﻭﻟﺔ ﰲ ﲨﻴﻊ ﺍ‪‬ﺎﻻﺕ ﲟﺎ ﻓﻴﻬﺎ ﺍ‪‬ﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺇﻥ ﺗﻄﻮﺭ ﺍﻟﻔﺴﺎﺩ ﻳﻘﻮﺽ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻫﻮ‬
‫ﺑﺎﻟﺘﺎﱄ ﻋﺎﻣﻞ ﺳﻠﱯ ﰲ ﺗﻌﺒﺌﺔ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .2‬ﺣﻴﺚ ﺃﺷﺎﺭ )‪ Tanzi et Davoodi (1997‬ﺃﻥ ﺯﻳﺎﺩﺓ ﺍﻟﻔﺴﺎﺩ ﺗﺮﺗﺒﻂ‬
‫ﺑﺎﳔﻔﺎﺽ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﺇﱃ ﺍﳔﻔﺎﺽ ﺃﻛﱪ ﰲ ﻧﺴﺒﺔ ﺍﻟﻀﺮﺍﺋﺐ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ‬
‫ﺍﻹﲨﺎﱄ‪ ،‬ﳑﺎ ﻳﺸﲑ ﺇﱃ ﺃﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺗﻌﺎﱐ ﺃﻛﺜﺮ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻷﺧﺮﻯ ﻣﻦ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﺗﻌﺎﱐ‬
‫ﺃﻛﺜﺮ ﻣﻦ ﺍﻟﻔﺴﺎﺩ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪.3‬‬

‫ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻌﺮﺑﻴﺔ )ﻣﻨﻄﻘﺔ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺇﻓﺮﻳﻘﻴﺎ(‪ ،‬ﻫﻨﺎﻙ ﺷﻌﻮﺭ ﻣﻦ ﻗﺒﻞ ﻓﺌﺎﺕ ﻋﺪﻳﺪﺓ ﻣﻦ ﺍﳌﻮﺍﻃﻨﲔ‬
‫ﺑﺎﳊﺮﻣﺎﻥ ﻣﻦ ﺍﻟﻔﺮﺹ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﻫﻲ ﻣﻌﺮﺿﺔ ﳌﻀﺎﻳﻘﺎﺕ ﺍﳌﺴﺆﻭﻟﲔ ﺍﻟﻔﺎﺳﺪﻳﻦ ﻭﻣﺴﺘﺒﻌﺪﺓ ﻣﻦ ﻣﻨﺎﻓﻊ ﺍﻟﻨﻤﻮ ﺍﳌﺮﺗﻔﻊ ﰲ‬

‫‪1 Nations Unies, Commission économique pour l’Afrique, , Rapport économique sur l’Afrique‬‬
‫‪2017: l’industrialisation et l’urbanisation au service de la transformation de l’Afrique , Addis‬‬
‫‪Ababa, 2017, P 22-25‬‬
‫‪ 2‬ﺟﻬﺎﺩ ﺃﺯﻋﻮﺭ‪ ،‬ﻭﻗﺖ ﺍﻟﺘﺤﺮﻙ ﺍﻟﻌﻤﻠﻲ‪ ،‬ﺃﻣﺎﻡ ﺑﻠﺪﺍﻥ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺇﻓﺮﻳﻘﻴﺎ ﻓﺮﺻﺔ ﺳﺎﳓﺔ ﻹﺟﺮﺍﺀ ﺍﻹﺻﻼﺣﺎﺕ‪ ،‬ﺍﻟﻼﺯﻣﺔ ﲟﺎ‬
‫ﻳﻜﻔﻞ ﺍﻟﺮﺧﺎﺀ ﻟﻌﻘﻮﺩ ﻗﺎﺩﻣﺔ‪ ،‬ﳎﻠﺔ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﻋﺪﺩ ‪ 45‬ﺭﻗﻢ ‪ ،4‬ﺩﻳﺴﻤﱪ‪ ،2017‬ﺹ ‪.8‬‬
‫‪3 Nations Unies, Commission économique pour l’Afrique, Rapport sur la gouvernance en‬‬
‫‪Afrique IV, Mesurer la Corruption en Afrique, Addis Ababa, 2016,P 25.‬‬

‫‪37‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﺪﺍﻳﺔ ﺍﻟﻘﺮﻥ ﺍﻟﻮﺍﺣﺪ ﻭﺍﻟﻌﺸﺮﻳﻦ‪ ،1‬ﻭﻫﺬﺍ ﻳﺆﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ ﻭﻋﻠﻰ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﲢﺼﻴﻞ ﺃﻛﱪ ﻗﺪﺭ‬
‫ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻓﺘﺮﺗﻴﺐ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﻳﻘﻊ ﰲ ﺍﻟﻨﺼﻒ ﺍﻷﺩﱏ ﻣﻦ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﻌﺎﳌﻴﺔ ﺍﻟﱵ ﺗﻘﻴﺲ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ‬
‫ﺍﻟﻌﻤﻞ ﺍﻟﻔﻌﺎﻝ ﻭﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﰲ ﺗﺮﺍﺟﻊ ﻭﻫﻲ ﻛﻤﺎ ﻳﺒﻴﻨﻪ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎﱄ ﺭﻗﻢ )‪. (03‬‬

‫ﺍﻟﺸﻜﻞ‪ : 03 :‬ﺗﺮﺗﻴﺐ ﺩﻭﻝ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺃﻓﺮﻳﻘﻴﺎ ﻭﺃﻓﻐﺎﻧﺴﺘﺎﻥ ﻭﺑﺎﻛﺴﺘﺎﻥ ﰲ ﻣﺆﺷﺮﺍﺕ ﺍﳊﻮﻛﻤﺔ‬

‫ﺍﻟﻤﺼﺩﺭ‪ :‬ﺟﻬﺎﺩ ﺃﺯﻋﻮﺭ‪ ،‬ﻭﻗﺖ ﺍﻟﺘﺤﺮﻙ ﺍﻟﻌﻤﻠﻲ‪ ،‬ﺃﻣﺎﻡ ﺑﻠﺪﺍﻥ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺇﻓﺮﻳﻘﻴﺎ ﻓﺮﺻﺔ ﺳﺎﳓﺔ ﻹﺟﺮﺍﺀ ﺍﻹﺻﻼﺣﺎﺕ‪،‬‬
‫ﺍﻟﻼﺯﻣﺔ ﲟﺎ ﻳﻜﻔﻞ ﺍﻟﺮﺧﺎﺀ ﻟﻌﻘﻮﺩ ﻗﺎﺩﻣﺔ‪ ،‬ﳎﻠﺔ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﻋﺪﺩ ‪ 45‬ﺭﻗﻢ ‪ ،4‬ﺩﻳﺴﻤﱪ‪ ،2017‬ﺹ ‪.8‬‬

‫ﻳﱭ ﺍﻟﺸﻜﻞ ﺃﻋﻼﻩ ﺗﺮﺍﺟﻊ ﺗﺼﻨﻴﻒ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﺑﲔ ﺳﻨﱵ ‪2015‬ﻭ ‪ 2016‬ﰲ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻷﺭﺑﻊ‪ :‬ﻓﻌﺎﻟﻴﺔ‬
‫ﺍﳊﻜﻮﻣﺔ‪ ،‬ﺟﻮﺩﺓ ﺍﻟﺘﻨﻈﻴﻢ‪ ،‬ﺳﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻭﻫﻲ ﺃﺩﱏ ﺑﻜﺜﲑ ﻣﻦ ﻣﺘﻮﺳﻂ ﺍﻷﺳﻮﺍﻕ ﺍﻟﺼﺎﻋﺪﺓ‪.‬‬

‫‪ -2‬ﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‬

‫ﺗﺘﻤﺜﻞ ﺃﻫﻢ ﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﰲ ﺍﻟﺘﻮﺯﻳﻊ ﻏﲑ ﺍﳌﺘﻜﺎﻓﺊ ﻟﻠﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺑﲔ ﺍﳌﻜﻠﻔﲔ‪،‬‬
‫ﺗﺪﱐ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺤﺼﻴﻞ ﻭﺍﻹﺧﻀﺎﻉ‪ ،‬ﺍﺧﺘﻼﻝ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﻭﺳﻮﺀ ﺃﺩﺍﺀ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1-2‬ﺍﻟﺘﻮﺯﻳﻊ ﻏﲑ ﺍﳌﺘﻜﺎﻓﺊ ﻟﻠﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺑﲔ ﺍﳌﻜﻠﻔﲔ‬

‫ﺃﺩﻯ ﺿﻴﻖ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﺘﻴﺠﺔ ﺍﳍﻴﻜﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻏﲑ ﺍﳌﻼﺋﻢ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺇﱃ ﺳﻮﺀ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ‬
‫‪2‬‬
‫ﺍﻟﻀﺮﻳﱯ ﺑﲔ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﳌﻜﻠﻔﲔ‪ ،‬ﻭﺇﱃ ﻋﺪﻡ ﻓﺎﻋﻠﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻳﺘﺠﻠﻰ ﺫﻟﻚ ﰲ‪:‬‬

‫‪ 1‬ﻭﻓﻘﺎ ﻟﺪﺭﺍﺳﺔ ﻗﺎﻡ ‪‬ﺎ )‪ ( Pew Research Center 2014‬ﺃﻧﻈﺮ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻣﺬﻛﺮﺓ ﻣﻨﺎﻗﺸﺎﺕ ﺧﱪﺍﺀ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ‬
‫ﺍﻟﺪﻭﱄ‪ ،‬ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺇﻓﺮﻳﻘﻴﺎ‪ ،2015 ،‬ﺹ ‪.8‬‬
‫‪2 Alicja Brodzka , Op.Cit, P 29.‬‬

‫‪38‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺗﺘﺤﻤﻞ ﻧﺴﺒﺔ ﺻﻐﲑﺓ ﻣﻦ ﺍﻟﺴﻜﺎﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻫﻮ ﰲ ﺷﻜﻞ ﺍﻗﺘﻄﺎﻋﺎﺕ ﻣﻦ ﺍﳌﺼﺪﺭ ﻋﻠﻰ‬
‫ﺃﺟﻮﺭﻋﻤﺎﻝ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻜﺒﲑﺓ ﻭﻣﻮﻇﻔﻲ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺆﺛﺮ ﻋﻠﻰ ﻋﺪﺍﻟﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻠﻀﺮﻳﱯ ﻭﻋﻠﻰ ﻋﺪﺍﻟﺔ‬
‫ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺑﲔ ﺃﻓﺮﺍﺩ ﺍ‪‬ﺘﻤﻊ؛‬
‫‪ -‬ﻋﺪﻡ ﺍﻟﺘﻮﺍﺯﻥ ﺍﻟﻜﺎﰲ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻏﲑﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺬﻱ ﻻﻳﻌﻜﺲ ﻫﻴﻜﻞ ﺍﻻﻗﺘﺼﺎﺩ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﳌﻼﺋﻢ‪1‬؛‬
‫‪ -‬ﻻ ﺗﺴﺘﻐﻞ ﺍﻹﻣﻜﺎﻧﻴﺎﺕ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺿﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ ﺑﺎﻟﺸﻜﻞ ﺍﻻﻣﺜﻞ‪ ،‬ﻭﻻ ﲤﺜﻞ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺩﺧﻞ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺍﳌﻠﻜﻴﺔ ﻭﺍﻟﺜﺮﻭﺓ ﺳﻮﻯ ﻧﺴﺒﺔ ﺿﺌﻴﻠﺔ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ‪.‬‬
‫‪ -‬ﺗﻔﺮﺽ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﲟﺴﺘﻮﻳﺎﺕ ﺭﺍﺩﻋﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ‪ ،‬ﳑﺎ ﻳﺪﻓﻊ ﺍﱃ ﺍﻟﺘﻬﺮﺏ‬
‫ﻭﺍﻻﺣﺘﻴﺎﻝ؛‬
‫‪ -‬ﲣﺘﻠﻒ ﺩﺭﺟﺔ ﺍﳊﻤﺎﻳﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﺑﺸﻜﻞ ﻛﺒﲑ ﻣﻦ ﻗﻄﺎﻉ ﺍﱃ ﺁﺧﺮ‪ ،‬ﻓﻬﻲ ﻏﲑ ﻣﻼﺋﻤﺔ‬
‫ﻟﻠﺘﺨﺼﻴﺺ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ ﻭﻟﺘﺤﺴﲔ ﺇﻧﺘﺎﺟﻴﺔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺼﺎﺩﺭﺍﺕ ﻓﺈﻥ ﺍﻟﺮﺳﻮﻡ ﺷﺒﻪ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﺮﺗﻔﻌﺔ ﺍﻟﱵ ﺗﻔﺮﺿﻬﺎ ﺻﻨﺎﺩﻳﻖ ﺍﻻﺳﺘﻘﺮﺍﺭ ﲢﻮﻝ ﺩﻭﻥ ﺗﻮﺳﻴﻊ ﺍﻻﻭﻋﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺎﻟﺘﺎﱄ ﲢﺴﲔ ﺍﳌﺪﺍﺧﻴﻞ؛‬

‫‪ 2-2‬ﺗﺪﱐ ﻣﺴﺘﻮﻯ ﺍﻹﺧﻀﺎﻉ ﻭﺍﻟﺘﺤﺼﻴﻞ‬

‫ﻭﰲ ﻋﺎﻡ ‪ ،2011‬ﺷﻜﻠﺖ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﻠﻴﺔ ﻣﺘﻮﺳﻂ ‪ % 14‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺿﻌﻴﻔﺔ‬
‫ﺍﻟﺪﺧﻞ‪ ،‬ﻣﻘﺎﺑﻞ ‪ % 17‬ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻷﺧﺮﻯ ﻭ‪ % 34‬ﻟﻠﺒﻠﺪﺍﻥ ﺍﻷﻋﻀﺎﺀ ﰲ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،2‬‬
‫‪3‬‬
‫‪ .‬ﻭﲡﱮ ﺃﻛﱪ ﺣﺼﻴﻠﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺄﰐ ﻣﻦ ﺍﳌﻮﺍﺭﺩ‬ ‫ﻭﰲ ﺍﳌﻨﻄﻘﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺃﻗﻞ ﻣﻦ ‪%10‬‬
‫ﺍﻟﻄﺒﻴﻌﻴﺔ‪ ،‬ﻛﺎﻟﺪﺧﻞ ﻣﻦ ﺗﻘﺎﺳﻢ ﺍﻹﻧﺘﺎﺝ‪ ،‬ﻭﺍﻹﺗﺎﻭﺍﺕ‪ ،‬ﻭﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺷﺮﻛﺎﺕ ﺍﻟﻨﻔﻂ ﻭﺍﻟﺘﻌﺪﻳﻦ‪ .4‬ﻭﻳﺮﺗﺒﻂ ﻫﺬﺍ‬
‫ﺍﻟﺘﺪﱐ ﰲ ﻣﻌﺪﻝ ﺍﻹﺧﻀﺎﻉ ‪‬ﻴﻜﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻏﲑ ﺍﳌﻼﺋﻢ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ) ﺍﳌﺸﺎﺭ ﺇﻟﻴﻪ ﺳﺎﺑﻘﺎ( ﻻﺭﺗﺒﺎﻃﻪ ﺑﺎﻟﻘﻄﺎﻉ‬
‫ﺍﻟﺰﺭﺍﻋﻲ ﺃﻭ ﺍﻟﻘﻄﺎﻉ ﺍﻻﺳﺘﺨﺮﺍﺟﻲ ﰲ ﺩﻭﻝ ﺃﺧﺮﻯ؛ ﻛﻤﺎ ﻳﻌﺪ ﻛﱪ ﺣﺠﻢ ﺍﻟﻘﻄﺎﻉ ﻏﲑ ﺍﻟﺮﲰﻲ ﻭﺍﻟﻌﺪﺩ ﺍﻟﻜﺒﲑ ﻟﻠﺘﺠﺎﺭ‬
‫ﻭﺍﳊﺮﻓﻴﲔ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻟﻨﺎﺋﻴﺔ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻓﺮﺽ ﺿﺮﺍﺋﺐ ﻋﻠﻴﻬﻢ‪ ،‬ﻣﻦ ﺃﻫﻢ ﺃﺳﺒﺎﺏ ﺗﺪﱐ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪.5‬‬

‫‪1 Alicja Brodzka , Op.Cit, P 29.‬‬

‫‪2 OCDE(2015A),Op.cit, P 255.‬‬
‫‪ 3‬ﺟﻬﺎﺩ ﺃﺯﻋﻮﺭ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.8‬‬
‫‪4 OCDE, Une Fiscalité Orientée Vers L’investissement Et Le Développement: aperçu de‬‬
‫‪quelques enjeux de politique fiscale en afrique , document de travail diffusé en tant‬‬
‫‪qu’élément de la documentation officielle pour la réunion ministérielle et la table ronde‬‬
‫‪d’experts de l’initiative NEPAD-OCDE pour l’investissement en afrique du 11-12 Novembre‬‬
‫‪2009,P 8.‬‬
‫‪5 Timothy Besley and Torsten Persson, Why Do Developing Countries Tax So Little?, Journal of‬‬
‫‪Economic Perspectives,Volume 28, N° 4,Fall 2014,(Pages 99–120) ,PP 110-110.‬‬

‫‪39‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﰲ ﺩﺭﺍﺳﺔ ﻗﺎﻣﺖ ‪‬ﺎ ﻣﻨﻈﻤﺔ ‪ Oxfam1‬ﺳﻨﺔ ‪2011‬ﴰﻠﺖ ‪ 52‬ﺑﻠﺪﺍ ﻧﺎﻣﻴﺎ‪ ،‬ﻗﺪﺭﺕ ﺍﻟﻔﺠﻮﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺍﻟﻘﻄﺎﻉ ﻏﲑ ﺍﻟﺮﲰﻲ ﻣﺎ ﺑﲔ ‪ ٪35‬ﻭ‪ ٪55‬ﻣﻦ ﻋﺎﺋﺪﺍﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﻳﺘﻢ ﲨﻌﻬﺎ ﰲ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ ‪ .‬ﻭﺗﻘﺪﺭ ﻧﻔﺲ‬
‫ﺍﻟﺪﺭﺍﺳﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﳝﻜﻦ ﲨﻌﻬﺎ ﻣﻦ ﺧﻼﻝ ﺗﻀﻤﲔ ﺍﻻﻗﺘﺼﺎﺩ ﻏﲑ ﺍﻟﺮﲰﻲ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﺮﲰﻲ ﺑﲔ ‪ 101‬ﺑﻠﻴﻮﻥ‬
‫ﺩﻭﻻﺭ ﺳﻨﻮﻳﺎ ﻭﻓﻖ ﺍﻻﺣﺘﻤﺎﻝ ﺍﻷﻓﻀﻞ ﻭ‪ 50.5‬ﺑﻠﻴﻮﻥ ﺳﻨﻮﻳﺎ ﻭﻓﻖ ﺍﻻﺣﺘﻤﺎﻝ ﺍﻷﺳﻮﺃ‪ .‬ﻛﻤﺎ ﺗﻘﺪﺭ ﻧﻔﺲ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻧﻪ‬
‫ﺑﺎﻹﻣﻜﺎﻥ ﲢﺴﲔ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺤﺼﻴﻞ ﻣﻦ ﺧﻼﻝ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻜﻦ ﺇﺟﺮﺍﺀﻫﺎ ﲟﻘﺪﺍﺭ ﻳﺘﺮﺍﻭﺡ ﺑﲔ ‪ 269‬ﺑﻠﻴﻮﻥ‬
‫ﺩﻭﻻﺭ ﻭﻓﻖ ﺍﻻﺣﺘﻤﺎﻝ ﺍﻷﻓﻀﻞ ﻭ‪ 134‬ﺑﻠﻴﻮﻥ ﺩﻭﻻﺭ ﺳﻨﻮﻳﺎ ﻭﻓﻖ ﺍﺣﺘﻤﺎﻝ ﺍﻷﺳﻮﺃ‪.2‬‬

‫‪Mobiliser les ressources au service du‬‬ ‫ﻭﺭﺩ ﰲ ﺗﻘﺮﻳﺮ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﲢﺖ ﻋﻨﻮﺍﻥ‪" :‬‬
‫‪ "développement durable‬ﺍﻟﺼﺎﺩﺭ ﺳﻨﺔ ‪ ،2015‬ﺃﻥ ﺍﻟﻌﺠﺰ ﰲ ﺇﻳﺮﺍﺩﺍﺕ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﻨﺴﺒﺔ ﺗﺘﺮﺍﻭﺡ ﺑﲔ ‪٪50‬‬
‫‪ ٪60-‬ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﺘﻤﻠﺔ ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻣﻘﺎﺑﻞ ‪ ٪13- ٪7‬ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‪.3‬‬

‫‪ 3-2‬ﺍﺧﺘﻼﻝ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﺧﺘﻼﻑ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻦ ﳎﻤﻮﻋﺔ ﺇﱃ ﺃﺧﺮﻯ‪ ،‬ﺇﻻ ﺃﻧﻪ ﺗﻮﺟﺪ ﳎﻤﻮﻋﺔ ﻣﻦ‬
‫ﺍﳌﻤﻴﺰﺍﺕ ﺍﳌﺸﺘﺮﻛﺔ ﺃﳘﻬﺎ‪:‬‬
‫‪ -‬ﲤﺜﻞ ﺇﻳﺮﺍﺩﺍﺕ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺃﻗﻞ ﻣﻦ ‪ % 2‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻣﻘﺎﺭﻧﺔ ﺑﻨﺤﻮ ‪ % 7‬ﻣﻦ‬
‫ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‪ .‬ﻭﻳﺮﺟﻊ ﺫﻟﻚ ﺟﺰﺋﻴﺎ ﺇﱃ ﺃﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﺃﻛﺜﺮ ﺻﻌﻮﺑﺔ‬
‫ﰲ ﺇﺩﺍﺭ‪‬ﺎ‪ ،‬ﻭﺃﻥ ﺗﻜﻮﻳﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳝﻴﻞ ﺇﱃ ﺃﻥ ﻳﻌﻜﺲ ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ‪ ،‬ﻭﻳﺘﺠﻠﻰ ﺫﻟﻚ ﻣﻦ‬
‫ﺍﳋﺼﻮﻣﺎﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻸﺷﺨﺎﺹ ﻭﺍﺭﺗﻔﺎﻉ ﺍﻟﺪﺧﻞ؛‬
‫‪ -‬ﺃﺻﺒﺤﺖ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﺧﺎﺻﺔ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﻛﺜﺮ ﺃﳘﻴﺔ ﺑﻔﻌﻞ ﺍﻹﺻﻼﺣﺎﺕ ﺍﳌﻄﺒﻘﺔ ﰲ‬
‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﻟﺪﻭﻝ ﺫﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﻨﺎﺷﺌﺔ*‪ .‬ﰲ ﺃﻓﺮﻳﻘﻴﺎ ﻭﻣﻨﻄﻘﺔ ﺁﺳﻴﺎ ﻭﺍﶈﻴﻂ ﺍﳍﺎﺩﺉ‪،‬‬

‫‪1 Oxfam est une confédération internationale de 15 organisations qui travaillent ensemble dans‬‬
‫‪98 pays pour trouver des solutions durables à la pauvreté et l'injustice.‬‬
‫‪2 Oxfam,op.cit, P 5.‬‬
‫‪3 OCDE(2015A),Op.cit,P 104.‬‬
‫* ﺇﺩﺧﺎﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﺻﺒﺢ ﺷﺮﻃﺎ ﻣﻦ ﺷﺮﻭﻁ ﺍﻹﻗﺮﺍﺽ ﻭﺍﳌﻌﻮﻧﺔ ﺍﻟﱵ ﺣﺪﺩﻫﺎ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪.‬‬
‫ﻓﻔﻲ ﺑﺎﻛﺴﺘﺎﻥ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺍﺷﺘﺮﻁ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﻭﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺗﻘﺪﱘ ﺍﻟﺪﻋﻢ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺑﺈﻋﺘﻤﺎﺩ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪،‬‬
‫ﺿﻤﻦ ﺷﺮﻭﻁ ﺃﺧﺮﻯ‪ .‬ﻭﰲ ﺩﺭﺍﺳﺔ )‪ Damme et al (2008‬ﺃﺷﺎﺭ ﺇﻟﻴﻬﺎ ‪Eurodad et Action Aid 2011‬‬
‫ﴰﻠﺖ ‪ 54‬ﻃﻠﺐ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻟﺼﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﰲ ﺇﻃﺎﺭ ﻣﺸﺎﻭﺭﺍﺕ ﺍﳌﺎﺩﺓ ﺍﻟﺮﺍﺑﻌﺔ‪ ،‬ﻛﺸﻔﺖ ﺃﻥ ‪ ٪90‬ﻣﻦ ﺗﻘﺎﺭﻳﺮ ﺻﻨﺪﻭﻕ‬
‫ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺗﻮﺍﻓﻖ ﺃﻭ ﺗﻮﺻﻲ ﺑﺎﻋﺘﻤﺎﺩ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬‬

‫‪40‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﺭﺗﻔﻌﺖ ﻧﺴﺒﺔ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻣﻦ ‪ ٪4.6‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﻋﺎﻡ ‪ 1990‬ﺇﱃ ‪ ٪5.4‬ﰲ ﻋﺎﻡ‬
‫‪ .2002‬ﻭﰲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ‪ ،‬ﺍﺭﺗﻔﻊ ﺍﳌﻌﺪﻝ ﻣﻦ ‪ ٪4.1‬ﺇﱃ ‪ ٪ 8.8‬ﰲ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﻭﻣﻨﻄﻘﺔ ﺍﻟﺒﺤﺮ ﺍﻟﻜﺎﺭﻳﱯ؛‬
‫‪ -‬ﺗﺮﺍﺟﻊ ﺃﳘﻴﺔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺧﺎﺻﺔ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‪ .‬ﻭﻭﻓﻘﺎ ﻟﺒﻌﺾ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ‪،‬‬
‫ﺑﲔ ﻋﺎﻣﻲ ‪ 1990‬ﻭ‪ ،2001‬ﺃﺩﻯ ﺍﳔﻔﺎﺽ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ ﺇﱃ ﺍﳔﻔﺎﺽ ﺑﻨﺴﺒﺔ ‪ 20‬ﰲ ﺍﳌﺎﺋﺔ‬
‫ﺗﻘﺮﻳﺒﺎ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ؛‬
‫‪ -‬ﻋﺪﻡ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺈﺧﻀﺎﻉ ﺍﻟﺪﺧﻞ ﺍﳌﺎﱄ ﻭﺍﻟﺜﺮﻭﺓ ﻭﺍﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺘﺮﻛﺰ ﻟﺪﻯ ﺍﻟﻔﺌﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺮﺗﻔﻊ‪.‬‬
‫ﰲ ﺑﻌﺾ ﺑﻠﺪﺍﻥ ﺍﳌﻨﻄﻘﺔ‪ ،‬ﻭﺍﺟﻬﺖ ﳏﺎﻭﻻﺕ ﺭﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ ﻟﻔﺌﺎﺕ ﺃﻓﻀﻞ ﺣﺎﻻ ﻣﻘﺎﻭﻣﺔ ﺷﺪﻳﺪﺓ‪ ،‬ﳑﺎ ﺃﺩﻯ ﺇﱃ‬
‫ﺇﺿﻌﺎﻑ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺣﺪ ﻛﺒﲑ‪ .‬ﺇﻥ ﳐﺎﻃﺮ ﻣﺜﻞ ﻫﺬﻩ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﲢﻮﻳﻞ ﺍﻷﻣﻮﺍﻝ‬
‫ﺇﱃ ﺍﳌﻼﺫﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺘﱪ ﻣﺸﻜﻠﺔ؛‬
‫‪ -‬ﺍﳔﻔﺎﺽ ﻣﻌﺪﻝ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺗﻀﺎﻋﻒ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﻔﻲ‬
‫ﺳﻌﻴﻬﺎ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﶈﻠﻴﺔ ﻭﺍﻷﺟﻨﺒﻴﺔ ﺗﻘﺪﻡ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ‬
‫ﳑﺎ ﳛﻮﻝ ﺩﻭﻥ ﲢﺼﻴﻠﻬﺎ ﳌﺒﺎﻟﻎ ﻫﺎﻣﺔ‪ ،‬ﺣﻴﺚ ﺗﺘﺮﺍﻭﺡ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﰲ ﻋﺎﻡ ‪ 2008‬ﺑﲔ ‪ ٪2‬ﻭ‪٪8‬‬
‫ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﺘﻮﺍﻓﺮ ﻋﻨﻬﺎ ﺑﻴﺎﻧﺎﺕ؛‬
‫‪ -‬ﺗﺘﻤﻴﺰ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺑﺎﻟﺘﻌﻘﻴﺪ‪ ،‬ﳑﺎ ﻳﺆﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﺗﻈﻬﺮ ﻋﺪﺩ ﻣﻦ‬
‫ﺩﺭﺍﺳﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺃﻥ ﺍﻟﺰﻳﺎﺩﺓ ﰲ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻹﲨﺎﱄ ﺗﺆﺩﻱ ﺇﱃ ﺇﺑﻄﺎﺀ‬
‫ﻣﻌﺪﻻﺕ ﺍﻟﻨﻤﻮ‪.‬ﺃﻣﺎ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﻴﻤﺔ ﻓﻬﻲ ﲢﺴﻦ ﺑﻴﺌﺔ ﺍﻷﻋﻤﺎﻝ‪.1‬‬

‫‪ 4-2‬ﺳﻮﺀ ﺁﺩﺍﺀ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺗﺘﻤﻴﺰ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺑﻀﻌﻒ ﻗﺪﺭﺓ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻹﺷﺮﺍﻑ ﻋﻠﻴﻪ‪ ،‬ﳑﺎ‬
‫ﻳﺆﺩﻱ ﺇﱃ ﺿﻌﻒ ﺍﻻﻟﺘﺰﺍﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺍﳔﻔﺎﺽ ﻣﺴﺘﻮﻯ ﺣﺼﻴﻠﺔ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻓﺎﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻟﺪﻳﻬﺎ ﺇﺩﺍﺭﺍﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﺗﻌﺎﱐ ﻣﻦ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻭﻧﻘﺺ ﺍﳌﻮﻇﻔﲔ ﺍﳌﺪﺭﺑﲔ‪ ،‬ﻭﺿﻌﻒ ﺍﳍﻴﻜﻞ ﺍﻹﺩﺍﺭﻱ‪ 2‬؛ ﻭﻛﺬﺍ ﺍﻟﺘﺮﺍﺧﻲ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ‬
‫ﺑﺘﻄﺒﻴﻖ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻷﻧﻈﻤﺔ ﻭﻋﺪﻡ ﻓﻌﺎﻟﻴﺔ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺴﺒﺐ ﺍﳉﻤﻮﺩ ﺍﻟﺴﻴﺎﺳﻲ ﻭﺍﻻﺣﺘﻴﺎﻝ ﻭﺍﳌﻌﺎﻣﻼﺕ ﻏﲑ‬
‫ﺍﳋﺎﺿﻌﺔ ﻟﻠﺮﻗﺎﺑﺔ‪ ،‬ﻭﺍﻟﻔﺴﺎﺩ ﺍﳌﺴﺘﺸﺮﻱ ﺑﲔ ﺍﳌﻮﻇﻔﲔ ﺃﺻﺤﺎﺏ ﺍﳌﺮﺗﺒﺎﺕ ﺍﳌﻨﺨﻔﻀﺔ ﻭﻏﲑ ﺍﳌﺮﺍﻗﺒﲔ ﺑﺸﻜﻞ ﺟﻴﺪ‪ .3‬ﺇﻥ‬
‫ﺗﻔﺸﻲ ﻇﺎﻫﺮﺓ ﺍﻟﻔﺴﺎﺩ ﰲ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻳﻘﻮﺽ ﺍﺣﺘﺮﺍﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺑﺎﻟﺘﺎﱄ ﻳﻀﻌﻒ ﺍﻻﻣﺘﺜﺎﻝ‬

‫‪1OCDE(2009),op.cit, P 13.‬‬
‫‪2 Op.loc, P 17.‬‬
‫‪3 Lonzo Lubu Gastonfils, Op.cit, P 7.‬‬

‫‪41‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻀﺮﻳﱯ ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﳔﻔﺎﺽ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .1‬ﻛﻤﺎ ﺗﻌﺎﱐ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻦ ﺿﻌﻒ ﺍﻹﺩﺍﺭﺓ ﺍﳉﻤﺮﻛﻴﺔ ﺍﻟﱵ ﺗﺘﻤﻴﺰ‬
‫ﺑﻀﻌﻒ ﻧﻈﻢ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺿﻌﻒ ﺍﻟﱪﺍﻣﺞ ﺍﳌﻌﻠﻮﻣﺎﺗﻴﺔ‪ ،‬ﺗﺪﱐ ﺭﻭﺍﺗﺐ ﺍﳌﻮﻇﻔﲔ‪ ،‬ﻭﻇﺮﻭﻑ ﻋﻤﻞ ﻏﲑ ﻣﻼﺋﻤﺔ‪.2‬‬

‫ﻣﻦ ﻣﺆﺷﺮﺍﺕ ﺳﻮﺀ ﺁﺩﺍﺀ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﺍﺭﺗﻔﺎﻉ ﻋﺪﺩ ﺍﳌﻠﻔﺎﺕ ﺍﻟﱵ ﻳﺴﺮﻫﺎ ﻛﻞ ﻣﻮﻇﻒ ﰲ‬
‫ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﺒﻠﻎ ﻋﺪﺩ ﺍﳌﻜﻠﻔﲔ ﻟﻜﻞ ﻣﻮﻇﻒ ﰲ ﺃﻧﻐﻮﻻ ‪ ، 2414‬ﻭﰲ ﺍﻟﱪﺍﺯﻳﻞ ‪ 3095‬ﻣﻜﻠﻒ ‪ ،‬ﻭﰲ‬
‫ﺍﻟﺸﻴﻠﻲ ‪ 3847‬ﻣﻜﻠﻒ‪ ،‬ﻭﰲ ﺍﳌﻐﺮﺏ ‪ 1547‬ﻣﻜﻠﻒ ‪ ،‬ﺑﻴﻨﻤﺎ ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﻘﺪﻣﺔ ﻳﻘﻞ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﺑﻜﺜﲑ ﺣﻴﺚ ﳒﺪ ﰲ‬
‫ﻓﺮﻧﺴﺎ ﻟﻜﻞ ‪ 865‬ﻣﻜﻠﻒ ﻋﻮﻥ ﺿﺮﻳﱯ ﻭﺍﺣﺪ‪ ،‬ﻭﻛﻨﺪﺍ ﻳﺘﻌﺎﻣﻞ ﻛﻞ ﻣﻮﻇﻒ ﻣﻊ ‪1356‬ﻣﻜﻠﻒ ‪ ،‬ﻭﰲ ﻫﻮﻟﻨﺪﺍ ‪1075‬‬
‫ﻣﻜﻠﻒ ﻟﻜﻞ ﻋﻮﻥ ﺿﺮﻳﱯ‪ .3‬ﺃﻣﺎ ﻧﺴﺒﺔ ﺗﻜﻠﻔﺔ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻓﺘﺒﻠﻎ ﰲ ﺍﻟﺸﻴﻠﻲ ‪،%0.11‬‬
‫ﻭﰲ ﺍﳌﻐﺮﺏ ‪ %0.06‬ﻭﰲ ﺍﻻﻭﺭﻭﻏﻮﺍﻱ ‪ ،%0.13‬ﺑﻴﻨﻤﺎ ﺗﺒﻠﻎ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﰲ ﻓﺮﻧﺴﺎ ‪ ،%0.21‬ﰲ ﻛﻨﺪﺍ ‪،% 0.17‬‬
‫ﻭﰲ ﻫﻮﻟﻨﺪﺍ ‪.* 4% 0.24‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‬

‫ﻳﻔﻴﺪ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺧﺼﺎﺋﺺ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻟﻠﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪ ،‬ﰲ ﻓﻬﻢ ﻃﺒﻴﻌﺔ ﺍﻟﻌﻼﻗﺔ ﺑﲔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺍﳍﻴﻜﻞ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬

‫‪-1‬ﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‬

‫ﺗﺸﺘﺮﻙ ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﰲ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳋﺼﺎﺋﺺ ﺫﺍﺕ ﺍﻟﺘﺄﺛﲑ ﺍﳌﺒﺎﺷﺮ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻫﻲ‬
‫ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻛﻤﺤﺮﻙ ﻟﻠﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻛﱪ ﺣﺠﻢ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﻭﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﺍﻟﻔﺮﺩﻱ‪.‬‬

‫‪ 1‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،2015 ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.11‬‬

‫‪2‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،2011،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.41-40‬‬
‫‪3 Interamerican Center of Tax Administration - CIAT, Tax Administrations :Collection, Costs and‬‬
‫‪Personnel Evidence for the CIAT Countries with data of ISORA, 2018,P 37. .‬‬
‫‪4 Op.Loc, P 24.‬‬
‫*ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻷﺭﻗﺎﻡ ﺃﻛﺜﺮ ﺩﻻﻟﺔ ﻭﺃﻛﺜﺮ ﺇﻓﺎﺩﺓ ﻟﻠﻤﻘﺎﺭﻧﺔ‪ ،‬ﺇﺫﺍ ﰎ ﺭﺑﻄﻬﺎ ﺑﺎﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺎﻟﺘﻨﻈﻴﻢ ﺍﳍﻴﻜﻠﻲ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﺔ ﻟﻜﻞ‬
‫ﺩﻭﻟﺔ‪ ،‬ﻭﺑﺎﻷﻳﺪﻳﻮﻟﻮﺟﻴﺎﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ‪ ،‬ﻭﻋﱪ ﺍﳌﻨﺎﻃﻖ ﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻭ ﲟﺮﺍﻋﺎﺓ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺪﳝﻮﻏﺮﺍﻓﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬‬

‫‪42‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 1-1‬ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻛﻤﺤﺮﻙ ﻟﻠﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ‬

‫ﺟﺎﺀ ﰲ ﺗﻘﺮﻳﺮ ﺗﻘﺮﻳﺮ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺳﻨﺔ ‪ 2016‬ﲢﺖ‬
‫ﻋﻨﻮﺍﻥ "ﺩﻭﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻭﺍﻻﺑﺘﻜﺎﺭ ﰲ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻭﺍﳌﺴﺘﺪﺍﻣﺔ"‪ ،‬ﺃﻥ ﳓﻮ ﺛﻠﺚ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﰲ‬
‫ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪ ،‬ﻣﺮﺗﺒﻂ ﺑﺎﻟﺮﻗﻤﻨﺔ ﺃﻭ ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ‪ ،‬ﻭﻳﺮﺟﻊ ﺫﻟﻚ ﺃﺳﺎﺳﺎ ﺇﱃ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﻭﺯﻳﺎﺩﺓ ﺍﻹﻧﺘﺎﺟﻴﺔ ﰲ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﻭﰲ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﺍﻟﱵ‬
‫ﺃﺻﺒﺤﺖ ﺗﻌﺘﻤﺪ ﺑﺸﻜﻞ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﺮﻗﻤﻨﺔ ﰲ ﺃﻏﻠﺐ ﺍﻷﻧﺸﻄﺔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻭﺍﳋﺪﻣﺎﺗﻴﺔ‪ .1‬ﻓﻘﺪ ﺩﺧﻠﺖ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﰲ ﻛﻞ‬
‫ﺃﻧﺸﻄﺔ ﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ ﻹﻧﺘﺎﺝ ﺍﻟﺴﻠﻊ ﺍﻟﻨﻬﺎﺋﻴﺔ ﳑﺎ ﺃﺩﻯ ﺇﱃ ﲢﺴﲔ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻭﺧﻔﺾ ﺍﻟﺘﻜﺎﻟﻴﻒ‪ ،‬ﳑﺎ ﻳﺰﻳﺪ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ‬
‫ﻟﻠﻤﺆﺳﺴﺎﺕ‪ ،‬ﻭﺯﻳﺎﺩﺓ ﻓﺮﺹ ﻧﻔﺎﺫﻫﺎ ﻟﻸﺳﻮﺍﻕ‪.2‬‬

‫ﰲ ﺳﻨﺔ ‪ ،2013‬ﺑﻠﻐﺖ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﰲ ﻣﻨﻄﻘﺔ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪ %13.5‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﺜﺎﺑﺘﺔ‪ ،‬ﻭ‪ % 2.7‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﳜﺼﺺ ﺃﻛﺜﺮ ﻣﻦ ﺛﻠﺜﻲ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﻟﱪﺍﻣﺞ ﺍﳊﺎﺳﻮﺏ ﻭﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ .3‬ﺑﻠﻐﺖ ﺍﻟﻌﻤﺎﻟﺔ ﰲ ﻗﻄﺎﻉ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﺃﻛﺜﺮ ﻣﻦ ‪ 14‬ﻣﻠﻴﻮﻥ ﺷﺨﺺ ﰲ ﻧﻔﺲ ﺍﻟﺴﻨﺔ‪ ،‬ﺃﻱ ﳓﻮ ‪ % 3‬ﻣﻦ ﳎﻤﻮﻉ‬
‫ﺍﻟﻌﻤﺎﻟﺔ ﰲ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.4‬‬

‫‪ 2-1‬ﻛﱪ ﻋﺪﺩ ﻭﺣﺠﻢ ﺍﳌﺆﺳﺴﺎﺕ‬

‫ﲤﺘﻠﻚ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻋﺪﺩﺍ ﻛﺒﲑﺍ ﻣﻦ ﺍﳌﺆﺳﺴﺎﺕ ﺑﻜﻞ ﺃﺻﻨﺎﻓﻬﺎ ﺍﻟﺼﻐﲑﺓ ﻭﺍﳌﺘﻮﺳﻄﺔ ﻭﺍﻟﻜﺒﲑﺓ‪ ،‬ﻭﻧﻼﺣﻆ ﻣﻦ‬
‫ﺧﻼﻝ ﺍﳉﺪﻭﻝ ﺭﻗﻢ ‪ 06‬ﺃﺩﻧﺎﻩ ﻭﺟﻮﺩ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ ﺗﻮﻇﻒ ﺃﻛﺜﺮ ﻣﻦ ‪ 50‬ﻋﺎﻣﻞ ﰲ ﻛﻞ ﺍﻟﺪﻭﻝ ﺍﻟﱵ‬
‫ﻳﺸﻤﻠﻬﺎ ﺍﳉﺪﻭﻝ‪ ،‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻭﺟﻮﺩ ﺗﺒﺎﻳﻦ ﺑﲔ ﺍﻟﺪﻭﻝ ﻓﻔﻲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﻣﺜﻼ ﻳﻔﻮﻕ ﻋﺪﺩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻜﺒﲑﺓ ﺍﻟﱵ‬
‫ﺗﻮﻇﻒ ﺃﻛﺜﺮ ﻣﻦ ‪ 250‬ﻋﺎﻣﻞ ﲦﺎﻧﻴﺔ )‪ (8‬ﻣﻼﻳﲔ ﻣﺆﺳﺴﺔ‪ ،‬ﺃﻣﺎ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﺼﻐﲑﺓ ﺍﻟﱵ ﺗﻮﻇﻒ ﺃﻗﻞ ﻣﻦ ‪ 9‬ﻋﻤﺎﻝ‬
‫ﻓﻌﺪﺩﻫﺎ ‪ 705 930‬ﻣﺆﺳﺴﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﳒﺪ ﻋﺪﺩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﺼﻐﲑﺓ ﰲ ﻛﻮﺭﻳﺎ ﺍﳉﻨﻮﺑﻴﺔ‪ 1 038 040‬ﻭﻫﻮ ﻳﻔﻮﻕ‬
‫ﻋﺪﺩ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻜﺒﲑﺓ ﺍﻟﺬﻱ ﻳﺒﻠﻎ ‪ 734 710‬ﻣﺆﺳﺴﺔ‪.‬‬

‫‪ 1‬ﳌﺰﻳﺪ ﺣﻮﻝ ﻣﺴﺎﳘﺔ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻭﺍﻻﺑﺘﻜﺎﺭ ﰲ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻧﻈﺮ ‪ :‬ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﻟﺼﻨﺎﻋﻴﺔ ﻟﺴﻨﺔ ‪" 2016‬ﺩﻭﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻭﺍﻻﺑﺘﻜﺎﺭ ﰲ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻭﺍﳌﺴﺘﺪﺍﻣﺔ"‪.2016،‬‬
‫‪ 2‬ﺑﻠﻘﻮﻡ ﻓﺮﻳﺪ‪ ،‬ﺇﻧﺘﺎﺝ ﻭﻣﺸﺎﺭﻛﺔ ﺍﳌﻌﺮﻓﺔ ﰲ ﺍﳌﺆﺳﺴﺔ‪ :‬ﺍﻟﺮﻫﺎﻥ ﺍﳉﺪﻳﺪ ﻹﺩﺍﺭﺓ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﰊ ﺑﻜﺮ‬
‫ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ ،2013/2012 ،‬ﺹ ‪.62‬‬
‫‪3 OECD, Digital Economy Outlook, 2015B, P 160.‬‬
‫‪4 Op.loc, P 87.‬‬

‫‪43‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ‪ :06‬ﻋﺪﺩ ﺍﳌﺆﺳﺴﺎﺕ ﻣﺼﻨﻔﺔ ﺣﺴﺐ ﻋﺪﺩ ﺍﻟﻌﻤﺎﻝ ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‬

‫ﺃﻜﺜﺭ ﻤﻥ ‪250‬‬ ‫‪249-50‬‬ ‫‪49-20‬‬ ‫‪19-10‬‬ ‫‪9-0‬‬ ‫ﻋﺪﺩ ﺍﻟﻌﻤﺎﻝ‬

‫‪1 370 100‬‬ ‫‪650 768‬‬ ‫‪331 465‬‬ ‫‪200 593‬‬ ‫‪352 687‬‬ ‫ﻓﺮﻧﺴﺎ‬
‫‪3 909 000‬‬ ‫‪1 755 640‬‬ ‫‪549 519‬‬ ‫‪505 031‬‬ ‫‪374 510‬‬ ‫ﺃﳌﺎﻧﻴﺎ‬
‫‪857 828‬‬ ‫‪803 206‬‬ ‫‪546 849‬‬ ‫‪467 354‬‬ ‫‪472 884‬‬ ‫ﺇﻳﻄﺎﻟﻴﺎ‬
‫‪1 051 430‬‬ ‫‪688 532‬‬ ‫‪320 089‬‬ ‫‪174 793‬‬ ‫‪221 546‬‬ ‫ﺑﺮﻳﻄﺎﻧﻴﺎ‬
‫‪8 318 860 2 311 510 1 142 110 630 393‬‬ ‫‪705 930‬‬ ‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬

‫‪694 114 431 510 178 264‬‬ ‫‪-‬‬ ‫‪188 278‬‬ ‫ﻛﻨﺪﺍ‬
‫‪2 394 840 2 226 070 1 188 840 680 750 488 180‬‬ ‫ﺍﻟﻴﺎﺑﺎﻥ‬
‫‪734 710 1 009 060 720 830 454 756 1 038 040‬‬ ‫ﻛﻮﺭﻳﺎ ﺍﳉﻨﻮﺑﻴﺔ‬

‫ﺍﳌﺼﺪﺭ ‪ :‬ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ‪:‬‬

‫‪http://www.oecd-ilibrary.org/taxation/data/revenue-statistics/comparative-tables_data‬‬

‫ﺗﺎﺭﻳﺦ ﺍﻻﻃﻼﻉ‪2017/10/15 :‬‬

‫‪ 3-1‬ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ‬

‫ﺗﺘﻤﻴﺰ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺑﺎﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺩﺧﻞ ﺍﻷﻓﺮﺍﺩ ﻧﺘﻴﺠﺔ ﺍﺭﺗﻔﺎﻉ ﺇﻧﺘﺎﺟﻴﺘﻬﺎ‪ ،‬ﺑﺴﺒﺐ ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺗﺄﻫﻴﻞ‬
‫ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ‪ ،‬ﻭﺗﺮﻛﺰﻫﺎ ﰲ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﺫﻭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﻟﻌﺎﻟﻴﺔ ﻭﺍﳌﺮﺩﻭﺩﻳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺮﺗﻔﻌﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺗﺸﺠﻴﻊ ﺍﻟﻌﻤﻞ ﻭﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﻭﺍﻟﱪﺍﻣﺞ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺗﻮﻓﲑ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﳊﻤﺎﻳﺔ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻭﻧﻼﺣﻆ ﺍﻥ ﻣﺘﻮﺳﻂ ﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺍﳌﺬﻛﻮﺭﺓ ﰲ‬
‫ﺍﳉﺪﻭﻝ ﺃﺩﻧﺎﻩ ﺗﺘﺠﺎﻭﺯ ﺑﻜﺜﲑ ﺍﳊﺪ ﺍﻟﺬﻱ ﺗﺼﻨﻒ ﻭﻓﻘﻪ ﺍﻟﺪﻭﻝ ﻋﻠﻰ ﺃ‪‬ﺎ ﻣﻦ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺮﺗﻔﻊ ﻭﻓﻘﺎ‬
‫ﻟﺘﺼﻨﻴﻒ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ) ‪12236‬ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ(‪ .‬ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ‬
‫ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪.‬‬

‫‪44‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ ‪ : 07‬ﺣﺼﺔ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﺑﺎﻷﺳﻌﺎﺭ ﺍﳉﺎﺭﻳﺔ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‬

‫)ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ(‬
‫‪2014‬‬ ‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬ ‫‪2010‬‬ ‫‪2000‬‬
‫‪38 870‬‬ ‫‪37 617‬‬ ‫‪37 281‬‬ ‫‪37 353‬‬ ‫‪35 896‬‬ ‫‪28 523‬‬ ‫ﻓﺮﻧﺴﺎ‬
‫‪44 985‬‬ ‫‪43 282‬‬ ‫‪42 807‬‬ ‫‪42 152‬‬ ‫‪39 622‬‬ ‫‪28 438‬‬ ‫ﺃﳌﺎﻧﻴﺎ‬
‫‪35 015‬‬ ‫‪34 781‬‬ ‫‪35 044‬‬ ‫‪35 494‬‬ ‫‪34 396‬‬ ‫‪27 890‬‬ ‫ﺇﻳﻄﺎﻟﻴﺎ‬
‫‪39 709‬‬ ‫‪38 743‬‬ ‫‪37 605‬‬ ‫‪36 575‬‬ ‫‪35 859‬‬ ‫‪30 088‬‬ ‫ﺑﺮﻳﻄﺎﻧﻴﺎ‬
‫‪54 353‬‬ ‫‪51 368‬‬ ‫‪52 592‬‬ ‫‪49 710‬‬ ‫‪48 302‬‬ ‫‪38 122‬‬ ‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫‪44 057‬‬ ‫‪43 038‬‬ ‫‪42 283‬‬ ‫‪41 567‬‬ ‫‪40 055‬‬ ‫‪30 634‬‬ ‫ﻛﻨﺪﺍ‬
‫‪36 456‬‬ ‫‪36 225‬‬ ‫‪35 601‬‬ ‫‪34 312‬‬ ‫‪33 748‬‬ ‫‪27 251‬‬ ‫ﺍﻟﻴﺎﺑﺎﻥ‬
‫‪34 356‬‬ ‫‪33 089‬‬ ‫‪32 022‬‬ ‫‪31 327‬‬ ‫‪30 465‬‬ ‫‪20 785‬‬ ‫ﻛﻮﺭﻳﺎ ﺍﳉﻨﻮﺑﻴﺔ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ‪:‬‬

‫‪http://www.oecd-ilibrary.org/taxation/data/revenue-statistics/comparative-tables_data‬‬

‫ﺗﺎﺭﻳﺦ ﺍﻹﻃﻼﻉ‪2017/10/15 :‬‬

‫‪ -2‬ﺧﺼﺎﺋﺺ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ‬
‫‪ 1-2‬ﺍﺭﺗﻔﺎﻉ ﻣﻌﺪﻝ ﺍﻻﻗﺘﻄﺎﻉ ﺍﻟﻀﺮﻳﱯ‬
‫ﺗﺘﻤﻴﺰ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﺑﺎﺭﺗﻔﺎﻉ ﻧﺴﺒﺔ ﺍﻻﻗﺘﻄﺎﻉ ﺍﻹﺟﺒﺎﺭﻱ ﺣﻴﺚ ﺑﻠﻎ ﻣﺘﻮﺳﻂ ﻧﺴﺒﺔ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﰲ ﺍﳌﻴﺪﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ ‪ ٪34.3‬ﰲ ﻋﺎﻡ ‪2016‬‬
‫ﻣﻘﺎﺭﻧﺔ ﻣﻊ ‪ ٪34.0‬ﰲ ﻋﺎﻡ ‪ 2015‬ﻭ‪ ٪33.9‬ﰲ ﻋﺎﻡ ‪ .2016‬ﺣﻴﺚ ﺗﺘﻔﺎﻭﺕ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻣﻦ ﺩﻭﻟﺔ ﻷﺧﺮﻯ‪ ،‬ﻭﳝﻜﻦ‬
‫ﺗﻘﺴﻴﻤﻬﺎ ﺇﱃ ﺛﻼﺙ ﳎﻤﻮﻋﺎﺕ‪ ،‬ﺍ‪‬ﻤﻮﻋﺔ ﺍﻷﻭﱃ ﻫﻲ ﺍﻟﺪﻭﻝ ﺫﺍﺕ ﻣﻌﺪﻝ ﺍﻹﺧﻀﺎﻉ ﺍﳌﻨﺨﻔﺾ ﻭﺍﻟﺬﻱ ﻳﻘﻞ ﻋﻦ ﻣﺘﻮﺳﻂ‬
‫ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻛﺎﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‪ ،‬ﺍﺳﺘﺮﺍﻟﻴﺎ ﻭﺍﻟﻴﺎﺑﺎﻥ‪ ،‬ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺗﻀﻤﻦ ﺍﻟﺪﻭﻝ ﺫﺍﺕ ﻣﻌﺪﻝ‬
‫ﺍﻹﺧﻀﺎﻉ ﺍﳌﺘﻮﺳﻂ ﻭﺍﻟﺬﻱ ﻳﻘﺘﺮﺏ ﻣﻦ ﻣﺘﻮﺳﻂ ﺩﻭﻝ ﺍﳌﻨﻈﻤﺔ ﻛﱪﻳﻄﺎﻧﻴﺎ‪ ،‬ﺃﳌﺎﻧﻴﺎ ﻭﻛﻨﺪﺍ‪ ،‬ﺃﻣﺎ ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺜﺎﻟﺜﺔ ﻓﻬﻲ ﺍﻟﺪﻭﻝ‬
‫ﺫﺍﺕ ﻣﻌﺪﻝ ﺍﻹﺧﻀﺎﻉ ﺍﳌﺮﺗﻔﻊ ﻭﺍﻟﺬﻱ ﻳﻔﻮﻕ ‪ %40‬ﻛﻔﺮﻧﺴﺎ‪ ،‬ﺍﻳﻄﺎﻟﻴﺎ ﻭﺍﻟﺪﺍﳕﺎﺭﻙ‪) .‬ﺍﳉﺪﻭﻝ‪(08‬‬

‫‪45‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ ‪ :08‬ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ )‪(%‬‬

‫‪2016‬‬ ‫‪2015‬‬ ‫‪2014‬‬ ‫‪2000‬‬

‫‪45,9‬‬ ‫‪45,9‬‬ ‫‪48,6‬‬ ‫‪46.9‬‬ ‫ﺍﻟﺩﺍﻨﻤﺭﺍﻙ‬
‫‪43.3‬‬ ‫‪45.3‬‬ ‫‪45.2‬‬ ‫‪45.1‬‬ ‫ﻓﺭﻨﺴﺎ‬
‫‪42.9‬‬ ‫‪43.3‬‬ ‫‪43.5‬‬ ‫‪40.6‬‬ ‫ﺇﻴﻁﺎﻟﻴﺎ‬
‫‪37.6‬‬ ‫‪37.1‬‬ ‫‪36.8‬‬ ‫‪36.2‬‬ ‫ﺃﻟﻤﺎﻨﻴﺎ‬
‫‪33.2‬‬ ‫‪32.5‬‬ ‫‪32.2‬‬ ‫‪33.2‬‬ ‫ﺒﺭﻴﻁﺎﻨﻴﺎ‬

‫‪31.7‬‬ ‫‪32.0‬‬ ‫‪31.2‬‬ ‫‪34.8‬‬ ‫ﻜﻨﺩﺍ‬

‫‪-‬‬ ‫‪28.2‬‬ ‫‪27.6‬‬ ‫‪30.4‬‬ ‫ﺍﺴﺘﺭﺍﻟﻴﺎ‬
‫‪-‬‬ ‫‪30.7‬‬ ‫‪30.3‬‬ ‫‪25.8‬‬ ‫ﺍﻟﻴﺎﺒﺎﻥ‬
‫‪26.0‬‬ ‫‪26.2‬‬ ‫‪25.9‬‬ ‫‪28.2‬‬ ‫ﺍﻟﻭﻻﻴﺎﺕ ﺍﻟﻤﺘﺤﺩﺓ‬
‫‪34.3‬‬ ‫‪34.0‬‬ ‫‪33.9‬‬ ‫‪33.9‬‬ ‫ﻤﺘﻭﺴﻁ ‪ocde‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫‪http://www.oecd-ilibrary.org/taxation/data/revenue-statistics/comparative-tables_data‬‬
‫ﺗﺎﺭﻳﺦ ﺍﻻﻃﻼﻉ‪2017/10/15 :‬‬

‫‪ 2-2‬ﺍﳔﻔﺎﺽ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ‬

‫ﺗﺘﻤﻴﺰ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺑﺎﳔﻔﺎﺽ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﺗﻮﺯﻳﻌﻪ ﺑﺸﻜﻞ ﺃﻛﺜﺮ ﺗﻜﺎﻓﺆﺍ‬
‫ﺑﲔ ﺛﻼﺙ ﻋﻨﺎﺻﺮ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻋﺪﻡ ﲡﺎﻧﺴﻪ ﰲ ﻛﻞ ﺍﻟﺪﻭﻝ ﻳﺘﻮﺯﻉ ﻣﺘﻮﺳﻂ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺩﻭﻝ ﻣﻨﻈﻤﺔ‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﲔ ﺍﻟﺪﺧﻞ)‪ ،(%8.44‬ﺍﻟﻌﻤﻞ) ‪ (%9‬ﻭﺍﻻﺳﺘﻬﻼﻙ)‪ .(%10.86‬ﻭﻫﺬﺍ ﻣﻦ ﺃﺟﻞ ﲢﻘﻴﻖ‬
‫ﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻓﻘﺎ ﻟﻠﺮﺃﻱ ﺍﻟﻘﺎﺋﻞ ﺑﺄﻥ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﺃﻛﺜﺮ ﺿﺮﺭﺍ ﺑﺎﻷﺩﺍﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﻫﻮ ﻣﺎ ﲤﺖ‬
‫ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﺳﺎﺑﻘﺎ‪ .‬ﻛﻤﺎ ﺗﺮﻛﺰ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺃﺣﺪ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻛﺜﺮ ﻣﻦ ﻏﲑﻩ‪ ،‬ﺍﻟﺪﺧﻞ ﰲ‬
‫ﻛﻨﺪﺍ ﻭﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻭﺍﻟﺪﺍﳕﺎﺭﻙ‪ ،‬ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﻴﺎﺑﺎﻥ‪ .‬ﻭ ﺍﳉﺪﻭﺍﱄ ﺭﻗﻢ ‪ 09‬ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ‬
‫ﺍﻟﻀﺮﻳﱯ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻟﺴﻨﺔ ‪.2015‬‬

‫‪46‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ ‪ :09‬ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻟﺴﻨﺔ ‪2015‬‬

‫)‪ %‬ﻤﻥ ﺍﻟﻨﺎﺘﺞ ﺍﻟﻤﺤﻠﻲ ﺍﻹﺠﻤﺎﻟﻲ(‬

‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫ﺍﳌﻠﻜﻴﺔ‬ ‫ﺍﳌﺒﺎﺷﺮﺓ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻲ‬ ‫ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬
‫‪3,02‬‬ ‫‪7,77‬‬ ‫‪-‬‬ ‫‪4,31‬‬ ‫‪11,70‬‬ ‫ﺃﺳﺘﺮﺍﻟﻴﺎ‬
‫‪3,79‬‬ ‫‪7,30‬‬ ‫‪4,82‬‬ ‫‪3,18‬‬ ‫‪11,80‬‬ ‫ﻛﻨﺪﺍ‬
‫‪1,89‬‬ ‫‪14,50‬‬ ‫‪0,06‬‬ ‫‪2,56‬‬ ‫‪25,32‬‬ ‫ﺍﻟﺪﺍﳕﺎﺭﻙ‬
‫‪4,04‬‬ ‫‪11,00‬‬ ‫‪16,70‬‬ ‫‪2,09‬‬ ‫‪8,54‬‬ ‫ﻓﺮﻧﺴﺎ‬
‫‪1,07‬‬ ‫‪10,29‬‬ ‫‪13,90‬‬ ‫‪1,73‬‬ ‫‪9,84‬‬ ‫ﺃﳌﺎﻧﻴﺎ‬
‫‪2,80‬‬ ‫‪11,83‬‬ ‫‪13,00‬‬ ‫‪2,04‬‬ ‫‪11,26‬‬ ‫ﺍﻳﻄﺎﻟﻴﺎ‬
‫‪2,51‬‬ ‫‪6,44‬‬ ‫‪12,10‬‬ ‫‪3,78‬‬ ‫‪5,80‬‬ ‫ﺍﻟﻴﺎﺑﺎﻥ‬
‫‪4,09‬‬ ‫‪10,71‬‬ ‫‪6,00‬‬ ‫‪2,45‬‬ ‫‪9,02‬‬ ‫ﺑﺮﻳﻄﺎﻧﻴﺎ‬
‫‪2,70‬‬ ‫‪4,45‬‬ ‫‪6,20‬‬ ‫‪2,23‬‬ ‫‪10,63‬‬ ‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫‪1,91‬‬ ‫‪10,86‬‬ ‫‪9,00‬‬ ‫‪2,80‬‬ ‫‪8,44‬‬ ‫‪OECD‬ﻣﺘﻮﺳﻂ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫‪http://www.oecd-ilibrary.org/taxation/data/revenue-statistics/comparative-tables_data‬‬
‫ﺗﺎﺭﻳﺦ ﺍﻹﻃﻼﻉ ‪2017/10/15 :‬‬

‫ﺑﺸﻜﻞ ﻋﺎﻡ‪ ،‬ﺗﺘﺠﻪ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﺇﱃ ﲣﻔﻴﺾ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻷﻛﺜﺮ ﺿﺮﺭﺍ ﻋﻠﻰ ﺍﻟﻨﻤﻮ‪ ،‬ﻣﺜﻞ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﻭﺍﻟﺸﺮﻛﺎﺕ) ﲟﺎ ﰲ ﺫﻟﻚ ﺍﳌﺴﺎﳘﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻷﺭﺑﺎﺏ ﺍﻟﻌﻤﻞ(‪ ،‬ﻭﺍﻟﺘﺤﻮﻝ ﺇﱃ‬
‫ﺇﺧﻀﺎﻉ ﺃﻛﱪ ﳌﺼﺎﺩﺭ ﺍﻟﺪﺧﻞ ﺍﻷﻗﻞ ﺿﺮﺭﺍ ﺑﺎﻟﻨﻤﻮ )ﺍﺭﺗﻔﺎﻉ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ(‪ ،‬ﺪﻑ ﲢﻔﻴﺰ ﺍﻟﻨﻤﻮ ﻭﺍﻟﺘﻮﻇﻴﻒ ﰲ‬
‫»‪.1 «déplacement de la fiscalité‬‬ ‫ﺍﻷﺟﻞ ﺍﻟﻄﻮﻳﻞ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﻄﻠﻖ ﻋﻠﻴﻪ ﰲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﻟﺘﺤﻮﻝ ﺍﻟﻀﺮﻳﱯ‬

‫‪ 3-2‬ﻋﺪﻡ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺿﺮﻳﺒﺔ ﻭﺍﺣﺪﺓ ﻛﻤﺼﺪﺭ ﻟﻺﻳﺮﺍﺩﺍﺕ‬

‫ﺗﺘﻤﻴﺰ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺑﻌﺪﻡ ﺍﻟﺘﺠﺎﻧﺲ‪ ،‬ﻟﻜﻨﻬﺎ ﰲ ﺍﳌﺘﻮﺳﻂ ﺗﺘﻤﻴﺰ ﺑﺎﻟﺘﻨﻮﻉ‪ ،‬ﺣﻴﺚ ﺗﺘﻮﺯﻉ‬
‫ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﺘﻮﺳﻂ ﺩﻭﻝ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ‪ %34.1‬ﻭﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ‬
‫ﺍﳌﺒﺎﺷﺮﺓ ‪ %32.4‬ﻭﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ‪ %25.8‬ﻭﻫﺬﺍ ﻟﺴﻨﺔ ‪.2015‬ﻳﻌﻜﺲ ﻫﺬﺍ ﺍﻟﺘﻨﻮﻳﻊ ﺍﺗﺴﺎﻉ ﺍﻷﻭﻋﻴﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻨﻮﻉ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬
‫‪1 Parlement Européen (2015A),Op.Cit, P18‬‬

‫‪47‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻏﲑ ﺃﻥ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺗﻌﺘﻤﺪ ﺑﺸﻜﻞ ﺃﻛﱪ ﻋﻠﻰ ﺿﺮﻳﺒﺔ ﺩﻭﻥ ﺳﻮﺍﻫﺎ‪ ،‬ﻓﻔﻲ ﺃﺳﺘﺮﺍﻟﻴﺎ ﺗﺘﺠﺎﻭﺯ ﻣﺴﺎﳘﺔ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﳌﺒﺎﺷﺮﺓ ‪ % 56‬ﻣﻦ ﳎﻤﻮﻉ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻻ ﺗﻌﺘﻤﺪ ﺑﺸﻜﻞ ﻣﻄﻠﻖ ﻋﻠﻰ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺃﻣﺎ‬
‫ﺍﻟﻴﺎﺑﺎﻥ ﻭﻓﺮﻧﺴﺎ ﻓﻬﻲ ﺃﻛﺜﺮ ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ .‬ﻭﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺃﳘﻴﺔ ﻛﻞ ﺿﺮﻳﺒﺔ ﰲ‬
‫ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻌﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﻧﺴﺒﺔ ﻣﺴﺎﳘﺘﻬﺎ ﰲ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ‪ :10‬ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‬

‫‪ %‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﺷﺘﺮﺍﻛﺎﺕ‬
‫ﺍﻟﻀﻤﺎﻥ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ‬
‫ﺿﺮﺍﺋﺐ ﺃﺧﺮﻯ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻲ‬ ‫ﺍﻟﺜﺮﻭﺓ‬ ‫ﺍﳌﺒﺎﺷﺮﺓ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ‬
‫‪2011 2015 2011 2015 2011 2015 2011 2015 2011 2015‬‬
‫‪5,3‬‬ ‫‪5,1‬‬ ‫‪-‬‬ ‫‪-‬‬ ‫‪8,6‬‬ ‫‪10,7‬‬ ‫‪27,5‬‬ ‫‪27,5‬‬ ‫‪58,6‬‬ ‫‪56,7‬‬ ‫ﺍﺳﺘﺮﺍﻟﻴﺎ‬
‫‪2,3‬‬ ‫‪2,1‬‬ ‫‪14,7‬‬ ‫‪15,1‬‬ ‫‪12‬‬ ‫‪11,8‬‬ ‫‪23,7‬‬ ‫‪23,1‬‬ ‫‪47,3‬‬ ‫‪47,9‬‬ ‫ﻛﻨﺪﺍ‬
‫‪1‬‬ ‫‪1,1‬‬ ‫‪0,2‬‬ ‫‪0,1‬‬ ‫‪4,2‬‬ ‫‪4,1‬‬ ‫‪33,4‬‬ ‫‪31,6‬‬ ‫‪61,2‬‬ ‫‪63,1‬‬ ‫ﺍﻟﺪﺍﳕﺎﺭﻙ‬
‫‪9,6‬‬ ‫‪6,1‬‬ ‫‪37,6‬‬ ‫‪37,1‬‬ ‫‪4,8‬‬ ‫‪9‬‬ ‫‪24,7‬‬ ‫‪24,3‬‬ ‫‪23,3‬‬ ‫‪23,5‬‬ ‫ﻓﺮﻧﺴﺎ‬
‫‪0,5‬‬ ‫‪0,5‬‬ ‫‪38,6‬‬ ‫‪37,6‬‬ ‫‪2,4‬‬ ‫‪2,9‬‬ ‫‪29,1‬‬ ‫‪27,8‬‬ ‫‪29,4‬‬ ‫‪31,2‬‬ ‫ﺍﳌﺎﻧﻴﺎ‬
‫‪5,1‬‬ ‫‪4,3‬‬ ‫‪30,8‬‬ ‫‪30,1‬‬ ‫‪5,3‬‬ ‫‪6,5‬‬ ‫‪26,9‬‬ ‫‪27,3‬‬ ‫‪31,9‬‬ ‫‪31,8‬‬ ‫ﺍﻳﻄﺎﻟﻴﺎ‬
‫‪0,2‬‬ ‫‪0,2‬‬ ‫‪41,5‬‬ ‫‪39,4‬‬ ‫‪9,7‬‬ ‫‪8,2‬‬ ‫‪18,4‬‬ ‫‪21‬‬ ‫‪30,2‬‬ ‫‪31,2‬‬ ‫ﺍﻟﻴﺎﺑﺎﻥ‬
‫‪0,5‬‬ ‫‪0,5‬‬ ‫‪18,6‬‬ ‫‪18,7‬‬ ‫‪11,6‬‬ ‫‪12,6‬‬ ‫‪32,5‬‬ ‫‪32,9‬‬ ‫‪36,8‬‬ ‫‪35,3‬‬ ‫ﺑﺮﻳﻄﺎﻧﻴﺎ‬
‫‪-‬‬ ‫‪-‬‬ ‫‪22,9‬‬ ‫‪23,7‬‬ ‫‪12,4‬‬ ‫‪10,3‬‬ ‫‪18,5‬‬ ‫‪17‬‬ ‫‪46,2‬‬ ‫‪49,1‬‬ ‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫‪1,8‬‬ ‫‪1,9‬‬ ‫‪26,3‬‬ ‫‪25,8‬‬ ‫‪5,5‬‬ ‫‪5,8‬‬ ‫‪32,8‬‬ ‫‪32,4‬‬ ‫‪33,6‬‬ ‫‪34,1‬‬ ‫ﻣﺘﻮﺳﻂ ‪OCDE‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫‪http://www.oecd-ilibrary.org/taxation/data/revenue-statistics/comparative-tables_data‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﻬﺪﻑ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﲢﺪﻳﺪ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻭﺍﻟﻜﻴﻔﻴﺎﺕ ﺍﻟﱵ ﲤﻜﻦ ﺍﳊﻜﻮﻣﺔ ﻣﻦ ﻓﺮﺽ ﻭﲢﺼﻴﻞ ﳐﺘﻠﻒ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻟﺘﻮﻓﲑ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻣﻦ ﺃﺟﻞ ﺗﻐﻄﻴﺔ ﻧﻔﻘﺎ‪‬ﺎ ﻭﲢﻘﻴﻖ ﺭﻏﺒﺎﺕ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﻏﲑ ﺃﻥ ﺑﻌﺾ ﺃﻫﺪﺍﻑ ﺍ‪‬ﺘﻤﻊ‬
‫ﺃﺻﺒﺢ ﺑﺎﻹﻣﻜﺎﻥ ﲢﻘﻴﻘﻬﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﻄﺮﻳﻘﺔ ﻣﻌﺎﻛﺴﺔ ﺃﻱ ﻣﻦ ﺧﻼﻝ ﻋﺪﻡ ﲢﺼﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﻭﻫﻮ ﻣﺎ‬
‫ﻳﻌﺮﻑ ﺑﺎﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪48‬‬
 ‫ ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬:‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‬

‫ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬:‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‬

‫ﺎ ﻋﻠﻰ‬‫ ﻓﺈﻥ ﺍﻧﻌﻜﺎﺳﺎ‬،‫ﺑﺎﻟﻨﻈﺮ ﳌﺎ ﲢﺪﺛﻪ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻨﺎﺋﻴﺔ ﻣﻦ ﻧﻘﺺ ﻣﻬﻢ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‬
.‫ ﻟﺬﺍ ﲰﻴﺖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ﺔ ﻟﻶﺛﺎﺭ ﺍﻟﱵ ﲣﻠﻔﻬﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﳌﻴﺰﺍﻧﻴﺔ‬‫ﻫﺬﻩ ﺍﻷﺧﲑﺓ ﺗﻜﻮﻥ ﻣﺸﺎ‬

‫ ﻧﺸﺄﺓ ﻭﺗﻄﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬- 1

‫ ﺍﻟﺬﻱ ﻛﺎﻥ ﻳﺸﻐﻞ ﻣﻨﺼﺐ ﻣﺴﺎﻋﺪ ﻭﺯﻳﺮ ﺍﳋﺰﺍﻧﺔ‬Stanley Surrey ‫ﻳﻨﺴﺐ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ‬
Money Marketeers ‫ ﻓﻘﺪ ﻃﺮﺣﻪ ﻷﻭﻝ ﻣﺮﺓ ﰲ ﻣﺪﺍﺧﻠﺔ ﻟﻪ ﺃﻣﺎﻡ‬، ‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
the Need for a Full )‫ ﺑﻌﻨﻮﺍﻥ‬،‫)ﲡﺎﺭ ﺳﻮﻕ ﺍﳌﺎﻝ( ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺣﻮﻝ ﻧﻈﺎﻡ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫ ﰒ ﺻﺪﺭﺕ ﻣﻘﺘﻄﻔﺎﺕ ﻣﻦ ﻫﺬﻩ‬،1967 ‫ ﻧﻮﻓﻤﱪ‬15 ‫ ﻭﻫﺬﺍ ﺑﺘﺎﺭﻳﺦ‬،"‫ ( "ﺍﳊﺎﺟﺔ ﺇﱃ ﳏﺎﺳﺒﺔ ﻛﺎﻣﻠﺔ‬Accounting
Surrey ‫ ﺣﻴﺚ ﻳﺼﻒ‬.1968 ‫ ﺟﻮﺍﻥ‬30 ‫ﺍﳌﺪﺍﺧﻠﺔ ﰲ ﺗﻘﺮﻳﺮ ﻭﺯﻳﺮ ﺍﳋﺰﺍﻧﺔ ﻋﻦ ﺣﺎﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻨﺘﻬﻴﺔ ﰲ‬
،‫ » ﻣﻦ ﺧﻼﻝ ﺍﳋﺮﻭﺝ ﺍﳌﹸﺘﻌﻤﺪ ﻋﻦ ﺍﳌﻔﺎﻫﻴﻢ ﺍﳌﻘﺒﻮﻟﺔ ﻟﻠﺪﺧﻞ ﺍﻟﺼﺎﰲ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﺨﺘﻠﻔﺔ‬:‫ﺍﳌﺸﻜﻠﺔ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﺘﺎﱄ‬
‫ ﻳﻌﻤﻞ ﻧﻈﺎﻣﻨﺎ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ﺑﻄﺮﻕ ﺗﺘﻢ ﻋﺎﺩﺓ ﻣﻦ ﺧﻼﻝ‬،‫ ﻭﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ‬،‫ﻭﺍﳋﺼﻮﻣﺎﺕ‬
. 1« ‫ﺍﻟﻨﻔﻘﺎﺕ – ﻟﻮﺿﻊ ﻧﻈﺎﻡ ﺇﻧﻔﺎﻕ ﺑﻠﻐﺔ ﺿﺮﻳﺒﻴﺔ‬
« Through deliberate departures from accepted concepts of net income and
through various special exemptions, deductions, and credits, our tax system
does operate to affect the private economy in ways that are usually
accomplished by expenditures – in effect to produce an expenditure system in
tax language ».

1 Surrey, Stanley S., Excerpts from remarks before the Money Marketeers on The U.S. Income
Tax System – the Need for a Full Accounting, November 15, 1967, in U.S. Department of the
Treasury. 1968 Report of the Secretary of the Treasury on the State of Finances for the Fiscal
Year Ended June 30, 1968, Washington, DC: Government Printing Office, 1969, P 323.
:‫ﻧﻘﻼ ﻋﻦ‬
John O’Hare Mary Schmitt Judy Xanthopoulos, Measuring the Benefit of Federal Tax
Expenditures Used by Small Business, Small Business Administration, Office of
Advocacy.,Usa,2013, P 44.
www.sba.gov/sites/default/files/rs415.pdf

49
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺸﲑ ﺑﻌﺾ ﺍﻟﻜﺘﺎﺏ )‪( SHAVIRO 2004‬ﺇﱃ ﺃﻥ ﻫﺬﺍ ﺍﳌﻔﻬﻮﻡ ﻇﻬﺮ ﰲ ﺃﳌﺎﻧﻴﺎ ﺳﻨﺔ ‪ 1954‬ﺑﺎﺳﻢ "ﺍﻟﺘﻜﺎﻓﺆ ﺑﲔ‬
‫ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺪﺩﺓ‪،‬ﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳋﺼﻮﻣﺎﺕ ﺍﻷﺧﺮﻯ ﻭﻧﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ"‪ .1‬ﻭﻭﻓﻘﺎ ﳍﺬﻩ ﺍﳌﻌﻠﻮﻣﺔ‪ ،‬ﻓﺈﻥ‬
‫ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻃﺮﺡ ﰲ ﺃﳌﺎﻧﻴﺎ ﻟﻜﻨﻪ ﺗﻄﻮﺭ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪.‬‬

‫ﻭﻛﺎﻥ ‪ Stanley Surrey‬ﻗﺪ ﻛﻠﻒ ﻣﻮﻇﻔﻴﻪ ﺑﺈﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﺘﻔﻀﻴﻼﺕ ﻭﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺘﻀﻤﻨﻬﺎ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﻭﻛﺎﻥ ﺍﳍﺪﻑ ﻫﻮ ﻟﻔﺖ ﺍﻻﻧﺘﺒﺎﻩ ﺇﱃ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ ﻣﻦ ﺃﺟﻞ‬
‫ﺇﻋﻄﺎﺀ ﺯﺧﻢ ﻟﻺﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺍﻟﺬﻱ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﻌﻴﺪ ﺗﻮﺟﻴﻪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﳓﻮ ﻭﻇﻴﻔﺘﻪ ﺍﻟﺮﺋﻴﺴﻴﺔ ﰲ ﲨﻊ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ‪.2‬‬

‫ﻭﺣﺴﺐ ‪ ،Stanley Surrey‬ﻓﺈﻥ ﻏﻴﺎﺏ ﺑﻨﻮﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻳﻨﺠﻢ ﻋﻨﻪ ﺍﳊﺪ ﻣﻦ ﻓﻬﻢ ﺍﳉﻤﻬﻮﺭ‬
‫ﻟﻠﻤﺠﺎﻻﺕ ﺍﳍﺎﻣﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﺳﺘﺒﻌﺎﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ‪ ،‬ﻟﺬﻟﻚ ﺍﻗﺘﺮﺡ ﲢﻠﻴﻼ ﺃﻛﺜﺮ ﺍﻧﺘﻈﺎﻣﺎ‬
‫ﻟﻺﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻣﺜﻞ ﺍﻟﻨﺸﺮ ﺍﳌﻨﺘﻈﻢ ﻟـ "ﻣﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ"‪ .‬ﻓﻤﻦ ﺷﺄﻥ ﺍﻟﻨﺸﺮ ﺍﳌﻨﺘﻈﻢ ﺃﻥ ﻳﺴﺎﻋﺪ ﰲ ﺗﻘﻴﻴﻢ‬
‫ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻮﺩﺓ‪ ،‬ﻭﻓﻴﻤﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺃﻛﺜﺮ ﻛﻔﺎﺀﺓ ﻭﺷﻔﺎﻓﻴﺔ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻛﻤﺎ ﻳﺴﺎﻋﺪ ﺍﻟﻨﺸﺮ‬
‫ﺍﳌﻨﺘﻈﻢ ﰲ ﲢﻠﻴﻞ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﻫﻨﺎﻙ ﺣﺎﺟﺔ ﺇﱃ ﺗﻌﺪﻳﻞ ﺃﻭ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﺍﻋﺘﱪ ‪ Surrey‬ﺃﻥ ﲢﻠﻴﻞ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻌﺪ ﺃﺩﺍﺓ ﻟﺘﺄﻃﲑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﲢﻈﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻨﻔﺲ ﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﱵ ﺗﻄﺒﻖ‬
‫ﻋﻠﻰ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﻣﻦ ﺣﻴﺚ ﺗﻘﻴﻴﻢ ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﻫﻲ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﺴﺎﻃﺔ‪.3‬‬

‫ﰲ ﺳﻨﺔ ‪ 1968‬ﺃﻋﺪﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﲢﻠﻴﻼ ﻣﻔﺎﻫﻴﻤﻴﺎ ﳌﺎ ﻳﺴﻤﻰ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﰲ ﺳﻨﺔ ‪1974‬‬
‫)ﺑﻌﺪ ﺳﺒﻊ ﺳﻨﻮﺍﺕ ﻣﻦ ﺩﻋﻮﺓ ‪ (Stanley Surrey‬ﺃﺻﺪﺭ ﺍﻟﻜﻮﻧﻐﺮﺱ ﺍﻷﻣﺮﻳﻜﻲ ﻗﺎﻧﻮﻧﺎ ﻳﻠﺰﻡ ﻓﻴﻪ ﺍﻹﺩﺍﺭﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺃﻥ‬
‫ﺗﻨﺸﺮ ﺟﺪﻭﻻ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺠﺰﺀ ﻣﻦ ﺗﻘﺪﱘ ﻣﻴﺰﺍﻧﻴﺘﻬﺎ ﺍﻟﺴﻨﻮﻳﺔ‪ .‬ﻭﻛﺎﻧﺖ ﺃﳌﺎﻧﻴﺎ ﻗﺪ ﺳﺒﻘﺖ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﰲ‬
‫ﻧﺸﺮ ﺗﻘﺮﻳﺮ ﻋﻦ ﺇﻋﺎﻧﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺫﻟﻚ ﺳﻨﺔ ‪ .41967‬ﻭﺍﻛﺘﺴﺐ ﻫﺬﺍ ﺍﳌﻔﻬﻮﻡ ﻗﺒﻮﻻ ﻭﺍﺳﻌﺎ ﺧﺎﺭﺝ‬

‫‪1 Eric pichet, Théorie générale des dépenses socio-fiscales et propositions de refonte du‬‬
‫‪système français des « niches » fiscales , REVUE DE DROIT FISCAL N° 36. 8 SEPTEMBRE 2016 P‬‬
‫‪457.‬‬
‫‪2 Leonard E. Burman and Marvin Phaup,Tax Expenditures, the Size and Efficiency of‬‬
‫‪Government, and Implications for Budget Reform, in NBER Book Series Tax Policy and the‬‬
‫‪Economy, Volume 26 (2012), by the National Bureau of Economic Research, University of‬‬
‫‪Chicago Press (p. 93 - 124), P96.‬‬
‫‪3 New York City, Council Finance Division , Evaluating Economic Development Tax Expenditures‬‬
‫‪Final Report, 2016 ,P13.‬‬
‫‪4 France, ministère des finances,Voies et Moyens 2015 P 7.‬‬

‫‪50‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‪ ،‬ﻓﺒﺪﺃﺕ ﻛﻞ ﻣﻦ ﻛﻨﺪﺍ ﻭﺍﳌﻤﻠﻜﺔ ﺍﳌﺘﺤﺪﺓ ﺑﻨﺸﺮ ﻗﻮﺍﺋﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺃﻭﺍﺧﺮ ﺍﻟﺴﺒﻌﻴﻨﻴﺎﺕ‪ ،‬ﻭﰲ‬
‫ﺳﻨﺔ ‪ 1985‬ﻛﺎﻧﺖ ﺃﻏﻠﺐ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﻘﻮﻡ ﺑﺬﻟﻚ‪.1‬‬

‫‪ -2‬ﺗﻌﺮﻳﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻭﻓﻘﺎ ‪‬ﻠﺲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻔﺮﻧﺴﻲ)‪ ، (1979‬ﻓﺈﻥ ﻣﺼﻄﻠﺢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺍﺧﺘﺼﺎﺭ ﻟﻌﺒﺎﺭﺗﲔ ﻣﺄﺧﻮﺫﺗﲔ ﻣﻦ‬
‫ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻳﱪﺯ ﻫﺬﺍ ﺍﳌﺼﻄﻠﺢ ﻛﻨﻈﲑ ﻟﻌﺒﺎﺭﺓ " ﻧﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ " ﻭﻛﻨﻘﻴﺾ ﻟﻌﺒﺎﺭﺓ " ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ"‪ ،‬ﻭﻻ‬
‫ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﳌﻌﲎ ﺍﻟﻌﺎﺩﻱ ﺍﳌﺄﻟﻮﻑ ﳌﺼﻄﻠﺢ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﺑﻞ ﺑﺎﻟﺘﻨﺎﺯﻻﺕ ﻋﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺑﺘﻄﺒﻴﻖ ﺇﺟﺮﺍﺀﺍﺕ ﺟﺒﺎﺋﻴﺔ ﺫﺍﺕ‬
‫ﻃﺎﺑﻊ ﺍﺳﺘﺜﻨﺎﺋﻲ‪.2‬‬

‫ﻳﻌﺮﻓﻬﺎ ‪ Vjekoslav Bratić‬ﺑﻘﻮﻟﻪ " ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﲨﻴﻊ ﺍﻟﺒﻨﻮﺩ ﺍﳌﻮﺟﻮﺩﺓ ﰲ ﺍﻻﺳﺘﻤﺎﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﻓﻘﺪﺍﻥ ﺍﳊﻜﻮﻣﺔ ﺍﳌﺮﻛﺰﻳﺔ ﻟﻺﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﲣﻔﻴﻀﻬﺎ ﻟﻠﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﻟﻠﻀﺮﻳﺒﺔ‬
‫ﺍﳌﺴﺘﺤﻘﺔ"‪ .3‬ﻛﻤﺎ ﻳﻌﺮﻓﻬﺎ )‪ (Anderson, 2008‬ﻋﻠﻰ ﺃ‪‬ﺎ "ﺃﺣﻜﺎﻡ ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ ﺃﻭ ﻟﻮﺍﺋﺢ ﺃﻭ ﳑﺎﺭﺳﺎﺕ‪،‬‬
‫ﲣﻔﺾ ﺃﻭ ﺗﺆﺟﻞ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﻓﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ"‪ .4‬ﺃﻣﺎ ﺍ‪‬ﻠﺲ ﺍﻷﻋﻠﻰ‬
‫ﻟﻠﻤﺎﻟﻴﺔ ﰲ ﺑﻠﺠﻴﻜﺎ ﻓﻴﻌﺮﻓﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ " ﻧﻘﺺ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﺄﺗﻴﺔ ﻣﻦ ﻋﺪﻡ ﺍﻟﺘﻘﻴﺪ ﺑﺎﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻌﺎﻡ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﺍﳌﻘﺮﺭﺓ ﻟﻔﺎﺋﺪﺓ ﺑﻌﺾ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﺑﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﺍﻟﺜﻘﺎﻓﻴﺔ‪ ،‬ﻭﺍﻟﱵ ﳝﻜﻦ ﺃﻥ‬
‫ﺗﺴﺘﺒﺪﻝ ﺑﺈﻋﺎﻧﺎﺕ ﻣﺒﺎﺷﺮﺓ"‪ .5‬ﻭﻭﺭﺩ ﺗﻌﺮﻳﻔﻬﺎ ﰲ ﻣﻌﺠﻢ ﺍﳌﺼﻄﻠﺤﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻻﲢﺎﺩﻳﺔ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺩﻳﻮﺍﻥ‬
‫ﺍﶈﺎﺳﺒﺔ ﺍﻷﻣﺮﻳﻜﻲ ﺳﻨﺔ ‪ 2005‬ﻛﻤﺎ ﻳﻠﻲ‪":‬ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺃﺣﻜﺎﻡ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻹﲢﺎﺩﻳﺔ ﻭﺍﻟﱵ ‪:‬‬
‫‪ -1‬ﺗﺴﻤﺢ ﺑﺎﺳﺘﺒﻌﺎﺩ‪ ،‬ﺃﻭ ﺇﻋﻔﺎﺀ ﺃﻭ ﺧﺼﻢ ﻣﻦ ﺇﲨﺎﱄ ﺍﻟﺪﺧﻞ؛ ‪ -2‬ﺗﻘﺪﻡ ﻗﺮﺿﺎ ﺿﺮﻳﺒﻴﺎ ﺧﺎﺻﺎ‪ ،‬ﺃﻭ ﻣﻌﺪﻝ ﺿﺮﻳﺒﺔ‬
‫ﺗﻔﻀﻴﻠﻴﺔ ﺃﻭ ﺗﺄﺟﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺴﺘﺤﻘﺔ‪ .‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺍﻹﻋﺎﻧﺎﺕ ﺍﳌﻘﺪﻣﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻓﺒﺪﻻ ﻣﻦ‬
‫ﲢﻮﻳﻞ ﺍﻷﻣﻮﺍﻝ ﻣﻦ ﺍﳊﻜﻮﻣﺔ ﺇﱃ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ‪ ،‬ﺗﺘﺨﻠﻰ ﺍﳊﻜﻮﻣﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻋﻦ ﺑﻌﺾ ﺍﳌﺒﺎﻟﻎ ﺍﻟﱵ ﻛﺎﻧﺖ ﺳﺘﺤﺼﻞ‬

‫‪1 Leonard E. Burman and Marvin Phaup, Op.Cit, P 96.‬‬

‫‪2 France, Conseil des impôts, 4Em Rapport au président de la république, 1979, D’après Luc‬‬
‫‪Godbout, L’intervention gouvernementale par la politique fiscale, Thèse du doctorat en Droit,‬‬
‫‪Université de droit et de l’économie et des sciences d’Aix, Marseille, Faculté de Droit et de‬‬
‫‪science Politique, 2004, P17.‬‬
‫‪3 Vjekoslav Bratić: Tax Expenditures: A Theoretical Review Financial Theory and Practice 30 (2),‬‬
‫‪113-127 (2006), P 115.‬‬
‫‪https://www.researchgate.net/publication/5129456‬‬
‫‪4 OCDE, les dépenses fiscales dans les pays de l'OCDE, 2010A, P 12.‬‬
‫‪5 CHRISTIAN VALENDUC, les dépenses fiscales, De Boeck Supérieur «Reflets et perspectives de‬‬
‫‪la vie économique » , 2004/1 - Tome XLIII, pages 87 à 104.‬‬

‫‪51‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻋﻠﻴﻬﺎ‪ ،‬ﻭﻳﺪﻓﻊ ﺍﳌﻜﻠﻔﻮﻥ ﺍﳌﺴﺘﻔﻴﺪﻭﻥ ﻣﻨﻬﺎ ﺿﺮﺍﺋﺐ ﺃﻗﻞ ﳑﺎ ﻛﺎﻥ ﻳﺘﻮﺟﺐ ﻋﻠﻴﻬﻢ ﺩﻓﻌﻪ"‪ .1‬ﺃﻣﺎ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻓﺘﻌﺮﻓﻬﺎ ﻛﻤﺎ ﻳﻠﻲ‪ " :‬ﺗﻌﺘﱪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﺜﺎﺑﺔ ﺇﻧﻔﺎﻕ ﻋﺎﻡ ﻳﺘﻢ ﺗﻨﻔﻴﺬﻩ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺧﻼﻝ‬
‫ﺍﻣﺘﻴﺎﺯ ﺿﺮﻳﱯ ﺧﺎﺹ ﻣﺜﻞ ﺍﻻﺳﺘﺒﻌﺎﺩ‪ ،‬ﺍﻹﻋﻔﺎﺀ‪ ،‬ﺍﻟﺘﺄﺟﻴﻞ‪ ،‬ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺃﻭ ﺍﳌﻌﺪﻝ ﺍﻟﺘﻔﻀﻴﻠﻲ ﺍﻟﺬﻱ ﻳﺆﺩﻱ ﺇﱃ ﲣﻔﻴﺾ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻟﻔﺌﺎﺕ ﻓﺮﻋﻴﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ" ‪.2‬‬

‫ﰲ ﻓﺮﻧﺴﺎ ﻳﺴﺘﺨﺪﻡ ﻣﺼﻄﻠﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ » ‪ « dépenses socio-fiscales‬ﻹﺩﻣﺎﺝ‬

‫ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﰲ ﻣﺴﺎﳘﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ .‬ﺣﻴﺚ ﳝﻴﺰ ‪ Eric Pichet‬ﺑﲔ ﻧﻮﻋﲔ‪ ،‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﻳﺔ؛ ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻫﻲ‪" :‬ﻛﻞ ﺇﺟﺮﺍﺀ ﺗﺸﺮﻳﻌﻲ ﺃﻭ ﺗﻨﻈﻴﻤﻲ ﺃﻭ‬
‫ﺇﺩﺍﺭﻱ ﻳﻨﻄﻮﻱ ﺗﻨﻔﻴﺬﻩ ﻋﻠﻰ ﺧﺴﺎﺭﺓ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﺍﻟﺬﻱ ﳝﻜﻦ ﺍﻻﺳﺘﻌﺎﺿﺔ ﻋﻨﻪ ﺑﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ‪ ،‬ﻭﺍﻟﺬﻱ‬
‫ﻳﺴﻤﺢ ﺑﺼﻮﺭﺓ ﻣﺒﺎﺷﺮﺓ ﺃﻭ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻟﻔﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺑﺘﺨﻔﻴﺾ ﻣﺎ ﲣﻀﻊ ﻟﻪ ﻣﻦ ﺍﻗﺘﻄﺎﻋﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﻘﺎﺭﻧﺔ ﲟﺎ ﻛﺎﻥ‬
‫ﺳﻴﻨﺠﻢ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﳌﻌﻴﺎﺭ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻘﺎﻧﻮﻥ ﺍﳌﻄﺒﻖ ﻋﻠﻰ ﻗﻄﺎﻉ ﳏﺪﺩ ﺫﻭ ﻣﺮﺟﻌﻴﺔ ﻫﺎﻣﺔ"‪ .‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﻳﺔ‪ " :‬ﻛﻞ ﺇﺟﺮﺍﺀ ﺗﺸﺮﻳﻌﻲ ﺃﻭ ﺗﻨﻈﻴﻤﻲ ﺃﻭ ﺇﺩﺍﺭﻱ ﻫﺪﻓﻪ ﲢﻔﻴﺰﻱ ﻭﻟﻴﺲ ﻣﺎﱄ‪ ،‬ﻳﻨﻄﻮﻱ‬
‫ﺗﻨﻔﻴﺬﻩ ﻋﻠﻰ ﺧﺴﺎﺭﺓ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﺍﻟﺬﻱ ﳝﻜﻦ ﺍﻻﺳﺘﻌﺎﺿﺔ ﻋﻨﻪ ﺑﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ‪ ،‬ﻭﺍﻟﺬﻱ‬
‫ﻳﺴﻤﺢ ﺑﺼﻮﺭﺓ ﻣﺒﺎﺷﺮﺓ ﺃﻭ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻟﻔﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺑﺘﺨﻔﻴﺾ ﻣﺎ ﲣﻀﻊ ﻟﻪ ﻣﻦ ﺍﻗﺘﻄﺎﻋﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﻘﺎﺭﻧﺔ ﲟﺎ ﻛﺎﻥ‬
‫ﺳﻴﻨﺠﻢ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﳌﻌﻴﺎﺭ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻘﺎﻧﻮﻥ ﺍﳌﻄﺒﻖ ﻋﻠﻰ ﻗﻄﺎﻉ ﳏﺪﺩ ﺫﻭ ﻣﺮﺟﻌﻴﺔ ﻫﺎﻣﺔ"‪.3‬‬
‫ﻧﻼﺣﻆ ﺃﻥ ﺑﻌﺾ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ ﺗﺮﻛﺰ ﻋﻠﻰ ﻓﻜﺮﺓ ﺍﻻﳓﺮﺍﻑ ﻋﻦ ﻧﻈﺎﻡ ﻣﻌﻴﺎﺭﻱ ﺃﻭ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻣﺮﺟﻌﻲ‪،‬‬
‫ﻟﻜﻨﻬﺎ ﱂ ﲢﺪﺩ ﺧﺼﺎﺋﺺ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻋﺘﺒﺎﺭ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭﺑﻌﻀﻬﺎ ﻟﻴﺲ‬
‫ﻛﺬﻟﻚ‪ ،‬ﻣﻌﻨﺎﻩ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻗﺪ ﻳﺘﻀﻤﻦ ﲢﻔﻴﺰﺍﺕ ﻣﻌﻴﻨﺔ ﻻ ﺗﻌﺪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﻣﻨﻪ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ‬
‫ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻫﻲ ﲢﻔﻴﺰ ﺿﺮﻳﱯ‪ ،‬ﺃﻣﺎ ﺍﻟﻌﻜﺲ ﻓﻠﻴﺲ ﺻﺤﻴﺤﺎ ﰲ ﻛﻞ ﺍﳊﺎﻻﺕ‪.‬‬
‫‪4‬‬
‫ﻭﻓﻘﺎ ﳍﺬﻩ ﺍﻟﺘﻌﺎﺭﻳﻒ ﳒﺪ ﺛﻼﺙ ﺃﺷﻜﺎﻝ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ‪:‬‬

‫‪1 USA. Government Accountability Office (GAO) ,Glossary of Terms Used in the Federal Budget‬‬
‫‪Process,2005,P 94‬‬
‫‪2 OECD Choosing a Broad Base – Low Rate Approach to Taxation, OECD Tax Policy Studies N°‬‬
‫‪19 , 2010b,P 39. Available to view the site:‬‬
‫‪https://www.oecd-ilibrary.org/taxation/choosing-a-broad-base-low-rate-approach-to-‬‬
‫‪taxation_9789264091320-en‬‬
‫‪3 Eric pichet, Op.Cit, P5.‬‬
‫‪4 Zhicheng Li Swift , Managing the Effects of Tax Expenditures on National Budgets, World Bank‬‬
‫‪Policy Research Working Paper 3927, May 2006 , P5.‬‬

‫‪52‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻴﺎﺭﻳﺔ‪ :‬ﲢﺴﺐ ﻭﻓﻘﺎ ﻟﻠﻬﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ؛‬

‫‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻏﲑ ﺍﶈﺼﻠﺔ؛‬
‫‪ -‬ﺻﺎﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﺼﻠﺔ ﻣﻦ ﻗﺒﻞ ﺍﳊﻜﻮﻣﺔ؛‬

‫ﻭﺑﺎﻟﺘﺎﱄ ﳝﻜﻦ ﺻﻴﺎﻏﺔ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬

‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻴﺎﺭﻳﺔ ‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ = ﺻﺎﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺃﻣﺎ ﺑﻌﺾ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻷﺧﺮﻯ ﻓﺘﻘﻮﻡ ﻋﻠﻰ ﻓﻜﺮﺓ ﺗﻘﺪﱘ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺃﻭ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺪﺍﻥ ﺍﳊﻜﻮﻣﺔ ﳉﺰﺀ‬
‫ﻣﻦ ﺇﻳﺮﺍﺩﺍ‪‬ﺎ‪ ،‬ﻭﻓﻘﺎ ﳍﺬﺍ ﺍﻟﺮﺃﻱ ﻓﺈﻥ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﺘﻜﻮﻥ ﺟﺪ ﻣﻮﺳﻌﺔ ﻭﺳﺘﺸﻤﻞ ﲨﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﳝﻜﻦ‬
‫ﺍﻋﺘﺒﺎﺭﻫﺎ ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪.‬‬

‫ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺎﺭﻳﻒ ﺍﻟﺴﺎﺑﻘﺔ ﳝﻜﻦ ﺃﻥ ﻧﺴﺘﻨﺘﺞ ﺑﻌﺾ ﺧﺼﺎﺋﺺ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬‬
‫‪ -‬ﺗﺮﺗﺒﻂ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺴﻴﺎﺳﺔ ﺿﺮﻳﺒﻴﺔ ﻻ ‪‬ﺪﻑ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ .‬ﻓﺎﳊﻜﻮﻣﺔ ﺗﺘﺨﻠﻰ ﻋﻦ ﺍﳍﺪﻑ ﺍﳌﺎﱄ‬
‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﺍﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ‪ ،‬ﺃﻣﺎ ﰲ ﺍﻷﺟﻞ ﺍﻟﻄﻮﻳﻞ‬
‫ﻓﻴﻤﻜﻦ ﳍﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ ﺃﻥ ﲢﻘﻖ ﻫﺪﻑ ﺯﻳﺎﺩﺓ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺑﺎﻟﺘﺎﱄ ﺗﻮﺳﻴﻊ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ‬
‫ﲢﺴﲔ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ؛‬
‫‪ -‬ﺪﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍ‪‬ﺘﻤﻊ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺪﻻ ﻣﻦ ﲢﻘﻴﻘﻬﺎ ﻋﻦ ﻃﺮﻳﻖ‬
‫ﺍﻷﺩﻭﺍﺕ ﺍﻷﺧﺮﻯ ﻟﻠﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ؛‬
‫‪ -‬ﺪﻑ ﺇﱃ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺳﻠﻮﻙ ﺑﻌﺾ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻷ‪‬ﺎ ﻣﺼﻤﻤﺔ ‪‬ﺪﻑ ﺍﺳﺘﻔﺎﺩﺓ ﻓﺌﺎﺕ ﳏﺪﺩﺓ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﻣﻦ‬
‫ﺍﻟﺘﺰﺍﻣﺎﺕ ﺿﺮﻳﺒﻴﺔ ﳐﻔﻀﺔ؛‬

‫ﺗﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﻭﺍﻟﻨﺎﻣﻴﺔ ﻋﻠﻰ ﺣﺪ ﺳﻮﺍﺀ‪ ،‬ﻟﻜﻦ ﺗﻌﺎﻣﻞ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﻣﻌﻬﺎ‬
‫ﳜﺘﻠﻒ ﻋﻦ ﺗﻌﺎﻣﻞ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻓﺎﻷﻭﱃ ﺗﻌﺘﺮﻑ ﺑﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻮﻉ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ‪ ،‬ﻟﺬﻟﻚ ﻓﻬﻲ ﺗﺴﺘﺨﺪﻡ‬
‫ﳏﺎﺳﺒﺔ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲣﻀﻌﻬﺎ ﻟﻀﻮﺍﺑﻂ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ .‬ﺃﻣﺎ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻓﺒﺎﻟﺮﻏﻢ ﻣﻦ ﺁﺛﺎﺭﻫﺎ ﺍﻟﺴﻠﺒﻴﺔ‬
‫ﻋﻠﻰ ﻣﻴﺰﺍﻧﻴﺎ‪‬ﺎ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﺗﺒﻘﻰ ﺧﺎﺭﺝ ﺭﻗﺎﺑﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬

‫‪53‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺸﻜﻞ‪ :04‬ﺃﺩﻭﺍﺕ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻴﺔ‬

‫أدوات اﻟﺘﺪﺧﻞ ﺣﺴﺐ اﻻھﺪاف اﻟﻤﺘﻮﺧﺎة‬

‫اﺳﺘﺨﺪام اﻟﻨﻈﺎم اﻟﻀﺮﯾﺒﻲ‬

‫أدوات اﻟﺘﺪﺧﻞ اﻷﺧﺮى‬
‫‪ -‬اﻟﻀﺮﯾﺒﺔ ﻋﻠﻰ اﻟﺪﺧﻞ‬
‫‪ -‬اﻟﻤﺴﺎﻋﺪات اﻟﻤﺎﻟﯿﺔ ﻟﻠﻤﺒﺎﺷﺮة ﻟﻸﻓﺮاد‬ ‫‪ -‬اﻟﻀﺮاﺋﺐ ﻋﻠﻰ راس اﻟﻤﺎل‬
‫‪ -‬ﺗﻘﺪﯾﻢ اﻟﺨﺪﻣﺎت اﻟﻌﺎﻣﺔ‬ ‫‪ -‬اﻟﻀﺮاﺋﺐ ﻋﻠﻰ اﻻﺳﺘﮭﻼك‬
‫‪ -‬إﻋﺎﻧﺎت ﻟﻠﻤﺆﺳﺴﺎت‬
‫‪ -‬ﺿﻤﺎن اﻟﻘﺮوض‬
‫‪ -‬اﻟﺘﻨﻈﯿﻢ‬ ‫اﻟﻨﻔﻘﺎت اﻟﻀﺮﯾﺒﯿﺔ‬
‫‪ -‬أﺧﺮى‬ ‫‪ -‬اﻻﺳﻘﺎﻃﺎت و اﻻﻋﻔﺎءات‬
‫‪-‬اﻟﺨﺼﻮﻣﺎت‬
‫‪ -‬اﻟﻤﻌﺪل اﻟﻤﺨﻔﺾ‬
‫‪-‬اﻟﻘﺮض اﻟﻀﺮﯾﺒﻲ‬
‫‪-‬اﻟﺘﺄﺟﯿﻞ اﻟﻀﺮﯾﺒﻲ‬
‫‪ -‬اﺳﺘﺮﺟﺎع اﻟﺮﺳﻢ‬

‫‪CANADA, gouvernement du Québec, Dépenses Fiscales, 2016 , PA.2‬‬ ‫ﺍﻟﻤﺼﺩﺭ‪:‬‬

‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﻫﻲ ﺃﺣﻜﺎﻡ ﺿﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺒﻌﺾ ﺍﳌﻜﻠﻔﲔ ﻣﻦ ﺃﺟﻞ ﺗﺜﺒﻴﻂ‬
‫ﻧﺸﺎﻁ ﻣﻌﲔ‪ .1‬ﻓﺒﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ ﺍﻟﺘﻌﺮﻳﻒ ﺍﳌﺸﺎﺭ ﺇﻟﻴﻪ ﺳﺎﺑﻘﺎ‪ ،‬ﺗﺘﻀﻤﻦ ﻣﻴﺰﺍﻧﻴﺎﺕ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‬
‫ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺗﻘﺪﻳﺮﺍ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺄ ﺑﺴﺒﺐ ﺇﺧﻀﺎﻉ ﺍﻟﺪﺧﻞ ﺃﻭ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﻌﺐﺀ‬
‫ﺿﺮﻳﱯ ﺃﻋﻠﻰ ﳑﺎ ﻫﻮ ﻋﻠﻴﻪ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻌﻤﻮﻝ ﺑﻪ ‪ . 2‬ﻭﻣﻦ ﺑﲔ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﻳﻨﺘﺞ ﻋﻨﻬﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺳﻠﺒﻴﺔ‪ ،‬ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﺍﺯﺩﻭﺍﺝ ﺿﺮﻳﱯ‪ ،‬ﻭﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻔﺮﺽ ﻗﻴﻮﺩ ﻋﻠﻰ ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ‪ ،‬ﻭﺗﻨﺸﺄ ﺑﻌﺾ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﻻﻋﺘﺒﺎﺭﺍﺕ ﺯﻣﻨﻴﺔ‪ ،‬ﻭﺃﳘﻬﺎ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻨﺘﺞ ﻋﻦ ﺗﻮﻗﻒ ﺍﻟﻌﻤﻞ ﺑﻨﻈﺎﻡ ﺍﻻﻫﺘﻼﻙ‬
‫ﺍﳌﺘﺴﺎﺭﻉ‪) 3‬ﺣﻴﺚ ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻷﻋﺒﺎﺀ ﺃﻋﻠﻰ ﻣﻦ ﺍﻷﻋﺒﺎﺀ ﰲ ﺣﺎﻟﺔ ﺗﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ ﺍﳋﻄﻲ(‪.‬‬

‫‪1Uk ,National Audit Office,The Definition, Measurement, and Evaluation of Tax Expenditures‬‬
‫‪and Tax Reliefs , 2014,, P 14.‬‬
‫‪2 Rosanne Altshuler and Robert Dietz, RECONSIDERING TAX EXPENDITURE ESTIMATION ,‬‬
‫‪National Tax Journal, June 2011, 64 (2, Part 2), 459–490 , p479 .‬‬
‫‪3‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪54‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳉﺪﻭﻝ‪ :11‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻌﺎﻡ ﻟﻠﻀﺮﺍﺋﺐ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳋﺼﻮﻣﺎﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﻏﲑﻫﺎ ﺍﻟﱵ‬
‫ﺗﻌﺘﱪ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ‬
‫‪ -‬ﺍﻟﺪﺧﻞ ﻏﲑ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ )ﻓﻮﺍﺋﺾ‬
‫ﺍﻟﻘﻴﻢ(؛‬
‫‪ -‬ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﻨﺢ ﺍﻟﺘﺄﻣﲔ ﻋﻠﻰ‬
‫ﺍﳊﻴﺎﺓ‪ ،‬ﺍﺳﺘﺮﺩﺍﺩ ﺍﻟﻘﺮﻭﺽ ﺍﻟﺮﻫﻨﻴﺔ‪،‬‬
‫ﺍﺩﺧﺎﺭ ﺍﳌﻌﺎﺷﺎﺕ‪ ،‬ﺍﶈﺮﺭﺓ‪...‬‬
‫‪ -‬ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ‬
‫ﻣﻦ ﺩﺧﻞ ﺟﺮﺍﺀ ﺍﻟﺘﻌﻮﻳﺾ‪.‬‬
‫‪ -‬ﺍﻷﻧﻈﻤﺔ ﺍﳋﺎﺻﺔ؛‬
‫‪ -‬ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ ﻭﺍﳌﺴﺎﻋﺪﺍﺕ‬
‫ﺍﻷﺧﺮﻯ ﻟﻼﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﳋﺼﻮﻣﺎﺕ ﺧﺎﺭﺝ ﺍﶈﺎﺳﺒﺔ‬
‫‪ -‬ﻛﻞ ﺧﺼﻢ ﻟﻠﺘﻜﺎﻟﻴﻒ ﻳﻔﻮﻕ ‪٪100‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀﺍﺕ )ﻣﺜﻞ ﺍﶈﺎﻣﲔ(؛‬
‫‪ -‬ﺍﻷﻧﻈﻤﺔ ﺍﳋﺎﺻﺔ)ﺍﳌﺰﺍﺭﻋﲔ(؛‬
‫‪ -‬ﺍﻻﺳﺘﺜﻨﺎﺀﺍﺕ ﻣﻦ ﻫﻴﺎﻛﻞ ﺍﳌﻌﺪﻻﺕ‬
‫)ﺍﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻟﺒﻌﺾ ﺍﳋﺪﻣﺎﺕ‬
‫ﻛﺜﻴﻔﺔ ﺍﻟﻌﻤﺎﻟﺔ(‪.‬‬
‫ﺍﳋﺼﻮﻣﺎﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﻏﲑﻫﺎ ﺍﻟﱵ ﺗﻌﺘﱪ‬ ‫ﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻌﺎﻡ‬
‫ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻌﺎﻡ ﻟﻠﻀﺮﻳﺒﺔ‬
‫‪ -‬ﺧﺼﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﻬﻨﻴﺔ ﻭﺍﳋﺴﺎﺋﺮ‬ ‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺍﳌﺒﻠﻎ‬
‫‪ -‬ﺧﺼﻢ ﻓﻮﺍﺋﺪ ﺍﻟﻘﺮﻭﺽ ﺍﻟﻌﻘﺎﺭﻳﺔ‪،‬‬ ‫ﺍﻹﲨﺎﱄ ﻟﻠﺪﺧﻞ ﻣﻦ ﺃﻱ ﻧﻮﻉ‪ ،‬ﺑﻌﺪ‬
‫‪ -‬ﺍﳉﺰﺀ ﻏﲑ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‬ ‫ﺧﺼﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻀﺮﻭﺭﻳﺔ‬
‫‪ -‬ﺍﻟﺘﻨﻈﻴﻢ ﺍﻷﺳﺮﻱ ﻟﻠﻀﺮﻳﺒﺔ‬ ‫ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﺪﺧﻞ‪.‬‬
‫‪ -‬ﺍﻹﺧﻀﺎﻉ ﺍﳌﻨﻔﺼﻞ ﻟﻠﻤﺪﺍﺧﻴﻞ ﺍﳌﺎﻟﻴﺔ‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﺗﺼﺎﻋﺪﻳﺔ ﻣﻦ ﺣﻴﺚ‬
‫ﺍﳌﺒﺪﺃ ﻭﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﻟﻮﺿﻊ ﺍﻟﻌﺎﺋﻠﻲ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬
‫‪ -‬ﺃﺣﻜﺎﻡ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲡﻨﺐ ﺍﻻﺯﺩﻭﺍﺝ‬ ‫ﺗﺘﺸﻜﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﳋﺎﺿﻌﺔ‬
‫ﺍﻟﻀﺮﻳﱯ‬ ‫ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺍﻷﺭﺑﺎﺡ ﺍﳌﻮﺯﻋﺔ‬
‫‪ -‬ﺍﻻﻫﺘﻼﻙ ﻭﻓﻖ ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ‪.‬‬ ‫ﻭﺍﻹﺣﺘﻴﺎﻃﺎﺕ ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﳋﺴﺎﺋﺮ‬
‫‪ -‬ﺍﳋﺼﻮﻣﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ‬ ‫ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳋﻄﻲ‬
‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫ﻫﻴﻜﻞ ﺍﻷﺳﻌﺎﺭ ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﻌﺪﻝ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻋﻠﻰ ﻣﺒﺪﺃ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﳌﺨﻔﺾ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﻟﻀﺮﻭﺭﻳﺔ‬ ‫ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﻳﺪﳎﻬﺎ ﻛﻞ ﻭﺳﻴﻂ‪،‬‬
‫ﻭﺍﻟﺘﺴﻠﻴﻢ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‬
‫ﺍﳌﻘﺪﻣﺔ ﺩﺍﺧﻞ ﺇﻗﻠﻴﻢ ﺍﻟﺒﻼﺩ‬

‫‪CHRISTIAN VALENDUC, les dépenses fiscales, De Boeck Supérieur «Reflets et‬‬ ‫ﺍﻟﻤﺼﺩﺭ‪:‬‬
‫‪perspectives de la vie économique » , 2004/1 - Tome XLIII, P 90.‬‬

‫‪55‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺍﳌﻌﺎﺭﺿﺔ ﻭﺍﻟﺘﺄﻳﻴﺪ‬

‫ﻣﻨﺬ ﺃﻥ ﻃﺮﺡ ‪ Surrey‬ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺳﺘﻴﻨﻴﺎﺕ ﺍﻟﻘﺮﻥ ﺍﳌﺎﺿﻲ‪ ،‬ﻧﺎﻗﺶ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﺎﺣﺜﲔ ﻫﺬﺍ‬
‫ﺍﳌﻔﻬﻮﻡ‪ ،‬ﻭﺍﺧﺘﻠﻔﺖ ﻭﺟﻬﺎﺕ ﻧﻈﺮﻫﻢ ﺑﲔ ﻣﻌﺎﺭﺽ ﻭﻣﺆﻳﺪ‪ .‬ﻟﺘﻮﺿﻴﺢ ﺃﻛﺜﺮ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻧﻘﺪﻡ ﻋﺮﺿﺎ ﻣﻠﺨﺼﺎ ﻵﺭﺍﺀ ﺑﻌﺾ ﺍﻟﻜﺘﺎﺏ ﺍﻟﺬﻳﻦ ﻧﺎﻗﺸﻮﺍ ﻫﺬﻩ ﺍﳌﺴﺄﻟﺔ‪.1‬‬

‫‪ -1‬ﺁﺭﺍﺀ ﺍﳌﻌﺎﺭﺿﲔ‪:‬‬
‫ﳝﻜﻦ ﺃﻥ ﳕﻴﺰ ﺑﲔ ﳎﻤﻮﻋﺘﲔ ﻣﻦ ﺍﳌﻌﺎﺭﺿﲔ‪ ،‬ﺍﻷﻭﱃ)ﻣﻨﻬﻢ ‪ Bittker‬و‪ ( Douglas A‬ﻻ ﺗﻌﺘﺮﺽ ﻋﻠﻰ ﻭﺟﻮﺩ‬
‫ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻟﻜﻨﻬﺎ ﺗﻌﺘﺮﺽ ﻋﻠﻰ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻷ‪‬ﻢ ﻳﺮﻭﻥ‬
‫ﺃﻧﻪ ﻻ ﻭﺟﻮﺩ ﳌﺎ ﻳﺴﻤﻰ ﻧﻈﺎﻣﺎ ﺿﺮﻳﺒﻴﺎ ﻣﺮﺟﻌﻴﺎ‪ ،‬ﻭﺃﻥ ﻫﺬﺍ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﻻ ﻳﺴﺘﻨﺪ ﺇﱃ ﺃﺳﺲ ﻣﻘﺒﻮﻟﺔ‪ ،‬ﻭﺃﻧﻪ ﻟﻴﺲ ﻣﻔﻴﺪﺍ ﻟﺼﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ‪ .‬ﺃﻣﺎ ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻓﻬﻲ ﺗﻌﺘﺮﺽ‬
‫ﻋﻠﻰ ﻭﺟﻮﺩ ﺃﺣﻜﺎﻡ ﺗﻔﻀﻴﻠﻴﺔ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻷ‪‬ﻢ ﻳﺮﻭﻥ ﺃﻥ ﺣﻴﺎﺩ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﻘﺘﻀﻲ ﺃﻥ ﻳﻜﻮﻥ ﺧﺎﻟﻴﺎ ﻣﻦ‬
‫ﻭ‪.(Weisbach et Nussim‬‬ ‫‪Jim Saxton‬‬ ‫ﺗﻠﻚ ﺍﻷﺣﻜﺎﻡ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ‪) .‬ﻭﻣﻦ ﻫﺆﻻﺀ‬

‫ﻟﻺﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ﺃﻥ ﺍﻟﺘﺼﻨﻴﻒ‬ ‫‪Surrey‬‬ ‫ﺃﻭﻝ ﻣﻦ ﺍﻧﺘﻘﺪ ﻣﻔﻬﻮﻡ‬ ‫)‪Bittker (1969‬‬ ‫ﺣﻴﺚ ﻳﻌﺪ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﳜﻠﻮ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﺬﺍﺗﻴﺔ )ﺍﻟﺸﺨﺼﻴﺔ( ﺍﻟﱵ ﻻ ﺗﺴﺘﻨﺪ ﺇﱃ ﺃﻱ ﻗﺎﻋﺪﺓ ﺛﺎﺑﺘﺔ‬ ‫‪Surrey‬‬ ‫ﺍﻟﺬﻱ ﻗﺪﻣﻪ‬
‫‪2‬‬
‫ﻭﺍﻟﺬﻱ ﺑﲏ ﻋﻠﻴﻪ ﻗﺎﻧﻮﻥ ﺿﺮﻳﺒﺔ‬ ‫‪SCHANTZ-HAIG-SIMONS‬‬ ‫ﻭﻣﻘﺒﻮﻟﺔ‪ ،‬ﻭﺃﻧﻪ ﺍﻋﺘﻤﺪ ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﻟـ‬
‫ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻣﺜﻠﺔ ﻣﺴﺘﻨﺪﺍ ﻋﻠﻰ ﻗﺎﺋﻤﺔ‬ ‫‪Bittker‬‬ ‫ﺍﻟﺪﺧﻞ ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﻭﺃﻥ ﻫﺬﺍ ﺍﳌﻔﻬﻮﻡ ﻻ ﳛﺪﺩ ﺗﻠﻚ ﺍﻟﻘﻮﺍﻋﺪ‪ ،‬ﻭﻗﺪﻡ‬
‫ﻭﺑ‪‬ﲔ ﻛﻴﻒ ﺃﻥ ﻫﺬﺍ ﺍﻷﺧﲑ ﺗﻐﺎﺿﻰ ﻋﻦ ﺇﺩﺭﺍﺝ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺿﻤﻦ ﻫﺬﻩ‬ ‫‪Surrey‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻭﺿﻌﻬﺎ‬
‫ﺍﻟﻘﺎﺋﻤﺔ ﻷﺳﺒﺎﺏ ﻏﲑ ﻣﻔﻬﻮﻣﺔ‪ .‬ﻭﺧﻠﺺ‪ Bittker‬ﺇﱃ ﺃﻧﻪ ﻻ ﳝﻜﻦ ﻷﻱ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﻨﺪﺓ ﻋﻠﻰ ﻫﺬﺍ‬

‫‪ 1‬ﺃﻏﻠﺐ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﱵ ﰎ ﺍﻹﻃﻼﻉ ﻋﻠﻴﻬﺎ ﻭﺍﻟﱵ ﻧﺎﻗﺸﺖ ﻫﺬﺍ ﺍﻹﺷﻜﺎﻝ ﻫﻲ ﺩﺭﺍﺳﺎﺕ ﳌﻔﻜﺮﻳﻦ ﺃﻣﺮﻳﻜﻴﲔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻜﻞ ﻧﻘﺎﺷﺎ‪‬ﻢ‬
‫ﻣﺒﻨﻴﺔ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻷﻣﺮﻳﻜﻲ ﻭﺑﺎﻟﺘﺤﺪﻳﺪ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪.‬‬
‫‪ 2‬ﻳﻌﺮﻑ ‪ SCHANTZ-HAIG-SIMONS‬ﺍﻟﺪﺧﻞ ﺑﺄﻧﻪ "ﻫﻮ ﺍﳌﺒﻠﻎ ﺍﻟﺬﻱ ﳝﻜﻦ ﺃﻥ ﻳﻨﻔﻘﻪ ﺍﻟﺸﺨﺺ )ﺃﻭ ﺍﻷﺳﺮﺓ ﺍﳌﻌﻴﺸﻴﺔ( ﺩﻭﻥ‬
‫ﺍﻟﺘﺨﻔﻴﺾ ﻣﻦ ﻗﻴﻤﺔ ﺛﺮﻭ‪‬ﻢ"‪ .‬ﻭﻭﻓﻘﺎ ﳍﺬﺍ ﺍﻟﺘﻌﺮﻳﻒ‪ ،‬ﻓﺈﻥ ﺍﻟﺪﺧﻞ ﻳﺸﻤﻞ ﺍﻟﺪﺧﻞ ﻣﻦ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‪ ،‬ﻭﺃﻱ ﲢﻮﻳﻞ ﻳﺘﻢ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻪ ﻣﻦ‬
‫ﻋﺎﻣﻞ ﺍﻗﺘﺼﺎﺩﻱ ﺁﺧﺮ )ﺍﻟﺪﻭﻟﺔ‪ ،‬ﺍﳌﺆﺳﺴﺔ‪ ،‬ﺍﻷﺳﺮﺓ( ﻭﺻﺎﰲ ﺍﻟﻌﺎﺋﺪ ﺍﳊﻘﻴﻘﻲ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ‪ .‬ﻭﻟﺬﻟﻚ ﳚﺐ ﺃﻥ ﻳﺸﻤﻞ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺮﺃﲰﺎﱄ ﺍﳊﺎﱄ ﻭﺃﺭﺑﺎﺡ ﺭﺃﺱ ﺍﳌﺎﻝ‪ ،‬ﺣﱴ ﻟﻮ ﱂ ﺗﺘﺤﻘﻖ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻳﻨﺒﻐﻲ ﺃﻻ ﺗﺆﺧﺬ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺃﺭﺑﺎﺡ ﺭﺃﺱ ﺍﳌﺎﻝ ﰲ‬
‫ﺍﳊﺴﺒﺎﻥ ﺇﻻ ﺑﻌﺪ ﺧﺼﻢ ﺍﻟﺘﻀﺨﻢ‪ :‬ﻓﺎﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ‪ ،‬ﺍﻟﺬﻱ ﻳﻘﺎﺑﻞ ﻣﻌﺪﻝ ﺍﻟﺘﻀﺨﻢ‪ ،‬ﻻ ﻳﺰﻳﺪ ﻣﻦ ﻗﻴﻤﺔ ﺍﻟﺜﺮﻭﺓ‪ ،‬ﺑﻞ ﳛﺎﻓﻆ‬
‫ﻋﻠﻴﻪ‪.‬ﺃﻧﻈﺮ‪:‬‬
‫‪Conseil Superieur Des Finances, Avis Sur Les Deductions A L’impot Des Personnes Physiques,‬‬
‫‪Paris,2002 P P9-10.‬‬

‫‪56‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻷﺳﺎﺱ ﺍﻟﺬﺍﰐ ﺃﻥ ﲢﻘﻖ ﺗﻮﺍﻓﻖ ﻛﺎﻑ ﰲ ﺍﻵﺭﺍﺀ ﻳﺴﻤﺢ ﺑﺘﺼﻨﻴﻔﻬﺎ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ .1‬ﻭﺫﻫﺐ ﺃﺑﻌﺪ ﻣﻦ ﺫﻟﻚ ﰲ ﺍﻧﺘﻘﺎﺩﻩ‬
‫ﻟـ ‪ Surrey‬ﺣﻴﺚ ﺭﺃﻯ ﺃﻥ ﺍﻟﺮﺅﻳﺔ ﺍﻟﺬﺍﺗﻴﺔ ﺍﻟﱵ ﻃﺒﻘﻬﺎ ‪ Surrey‬ﰲ ﻭﺿﻊ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ ،‬ﺗﺴﺘﻬﺪﻑ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ‬
‫ﺗﺴﺎﻋﺪ ﺍﻷﺛﺮﻳﺎﺀ ﻣﻦ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺑﻴﻨﻤﺎ ﺗﺘﺠﺎﻫﻞ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﺼﺐ ﰲ ﻓﺎﺋﺪﺓ ﺍﳌﻜﻠﻔﲔ ﺫﻭﻱ ﺍﻟﺪﺧﻞ‬
‫ﺍﳌﻨﺨﻔﺾ )ﻣﺜﻞ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ( ﻭﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺫﻭﻱ ﺍﻟﺪﺧﻞ ﺍﳌﺮﺗﻔﻊ )ﻣﺜﻞ ﺿﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ(‪.2‬‬
‫ﻭﻗﺎﻝ ﺇﻥ ﺃﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻄﻠﺐ ﺃﻭﻻ ﺑﻨﺎﺀ ﺍﳍﻴﻜﻞ ﺍﳌﺜﺎﱄ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺇﻥ ﻋﺪﻡ ﻭﺟﻮﺩ ﳕﻮﺫﺝ‬
‫ﻣﻔﺎﻫﻴﻤﻲ ﻣﺘﻔﻖ ﻋﻠﻴﻪ ﳍﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﳚﻌﻞ ﻣﻦ ﺍﳌﺴﺘﺤﻴﻞ ﺍﻟﻘﻮﻝ ﻋﻦ ﺇﺟﺮﺍﺀ ﻣﺎ ﺃﻧﻪ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﰲ ‪‬ﺎﻳﺔ ﺍﳌﻄﺎﻑ‬
‫ﺳﺘﺘﺤﻮﻝ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻜﺎﻣﻠﺔ ﺍﳌﻘﺘﺮﺣﺔ ﺇﱃ ﳏﺎﺳﺒﺔ ﺟﺰﺋﻴﺔ ﺳﺘﻈﻬﺮ ﺑﻌﺾ ﺍﳌﺴﺎﺋﻞ ﻭﲣﻔﻲ ﻣﺴﺎﺋﻞ ﺃﺧﺮﻯ‪ .‬ﻭﻗﺎﻡ ﺑﺘﻔﺼﻴﻞ ﻋﺪﺩ‬
‫ﻣﻦ ﺍ‪‬ﺎﻻﺕ ﺍﻟﱵ ﻻ ﻳﻮﺟﺪ ﻓﻴﻬﺎ ﳕﻮﺫﺝ ﻣﻔﺎﻫﻴﻤﻲ ﻣﺘﻔﻖ ﻋﻠﻴﻪ‪.3‬‬

‫‪ ،(1986) Brooks‬ﻭﻫﻮ ﻣﻦ ﻣﻌﺎﺭﺿﻲ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻳﺮﻯ ﺃﻥ ﻣﻌﺎﺭﺿﺔ ﺍﻷﺣﻜﺎﻡ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ‬
‫‪ ،*William‬ﺍﻟﺬﻱ ﻋﺎﺭﺽ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺘﱪﻋﺎﺕ ﺍﳋﲑﻳﺔ ﺳﻨﺔ‬ ‫‪Gladstone‬‬ ‫ﻟﻴﺴﺖ ﺟﺪﻳﺪﺓ‪ ،‬ﻭﻳﻨﻘﻞ ﻣﻘﻮﻟﺔ‬
‫‪ ،1863‬ﺑﻘﻮﻟﺔ " ﺃﻥ ﺧﺼﻢ ﺍﻟﺘﱪﻋﺎﺕ ﺍﳋﲑﻳﺔ ﻟﻦ ﻳﻜﻮﻥ ﻟﻪ ﺃﻱ ﻣﻌﲎ ﻋﻠﻰ ﺃﻧﻪ ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ‪ ،‬ﻭﻳﺘﻌﺎﺭﺽ ﻣﻊ ﺍﳉﻬﻮﺩ‬
‫ﺍﳌﺒﺬﻭﻟﺔ ﻟﺘﺤﻘﻴﻖ ﺇﻧﻔﺎﻕ ﺍﻟﺪﻭﻟﺔ ﺑﺎﻟﻜﺎﻣﻞ ‪ ...‬ﲢﺖ ﺳﻴﻄﺮﺓ ﳎﻠﺲ ﺍﻟﻌﻤﻮﻡ ﻭﲢﺖ ﻧﻈﺮﻩ‪ ،‬ﻭﺇﺫﺍ ﰎ ﺗﻘﺪﱘ ﻫﺬﻩ ﺍﻷﻣﻮﺍﻝ‬
‫ﻟﻠﺠﻤﻌﻴﺎﺕ ﺍﳋﲑﻳﺔ ﻓﻠﻤﺎﺫﺍ ﻳﺘﻢ ﺳﺤﺒﻪ ﻣﻦ ﻧﻔﻘﺎﺕ ﺍﻟﺪﻭﻟﺔ‪...‬ﺣﱴ ﺃﻧﻨﺎ ﻟﻦ ﻧﻌﺮﻑ ﺷﻴﺌﺎ ﻋﻦ ﺫﻟﻚ‪ ،‬ﻭﻟﻴﺴﺖ ﻟﺪﻳﻨﺎ ﺍﻟﺴﻴﻄﺮﺓ‬
‫ﻋﻠﻴﻪ ‪...‬؟ "‪.4‬‬

‫ﺃﻥ ﻓﻜﺮﺓ ﻭﺟﻮﺩ ﻗﺎﻋﺪﺓ ﺿﺮﻳﺒﻴﺔ ﻣﺮﺟﻌﻴﺔ‬ ‫)‪Douglas A. Kahn et Jeffrey S. Lehman (1992‬‬ ‫ﻳﺮﻯ‬
‫ﻳﻘﺎﺭﻥ ‪‬ﺎ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺗﻔﺘﺮﺽ ﺃﻥ ﺍﻟﺒﻌﺾ ﻳﻌﺘﻘﺪ ﺃﻧﻪ ﻳﻌﺮﻑ ﺍﻹﺟﺎﺑﺎﺕ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﻣﻦ ﺍﻵﺧﺮﻳﻦ‪ ،‬ﻭﰲ ﺍﻟﻮﺍﻗﻊ‬
‫ﻫﻨﺎﻙ ﳎﻤﻮﻋﺔ ﻣﻦ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺣﻮﻝ ﺍﻟﻄﺒﻴﻌﺔ ﺍﳌﺜﺎﻟﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺃﻥ ﺍﻻﺧﺘﻴﺎﺭ ﺑﲔ ﺍﻟﺒﺪﺍﺋﻞ ﺍﳌﺨﺘﻠﻔﺔ ﻫﻮ ﻗﺮﺍﺭ‬
‫ﺳﻴﺎﺳﻲ ﻣﺘﻨﺎﺯﻉ ﻋﻠﻴﻪ‪.5‬‬

‫‪1USA, Joint Committee on Taxation, A Reconsideration of Tax Expenditure Analysis (JCX-37-08),‬‬

‫‪May 12, 2008. Washington, DC. P 29‬‬
‫‪Available at : www.house.gov/jct‬‬
‫‪2 Julie Roin, "Truth in Government: Beyond the Tax Expenditure Budget" , Coase-Sandor‬‬
‫‪Working Paper Series in Law and Economics, University of Chicago Law School, Working‬‬
‫‪Paper No. 168, 2002). P7‬‬
‫‪ 3‬ﻨﻔﺱ ﺍﻟﻤﻜﺎﻥ‬
‫* ﻛﺎﻥ ﻋﻀﻮﺍ ﰲ ﳎﻠﺲ ﺍﻟﻌﻤﻮﻡ ﺍﻟﺮﻳﻄﺎﱐ ﺁﻧﺬﺍﻙ‪.‬‬
‫‪4 Leonard E. Burman and Marvin Phaup, Op.Cit, P 112‬‬
‫‪5 USA, JOINT COMMITTEE ON TAXATION, op.Cit, p30‬‬

‫‪57‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ (1999)Jim Saxton‬ﻳﻘﻮﻝ " ﺇﻥ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻳﻌﺘﻤﺪ ﺑﺸﻜﻞ ﻛﺒﲑ ﻋﻠﻰ ﻓﻜﺮﺓ ﻣﻌﻴﺎﺭﻳﺔ ﲢﻤﻲ‬
‫ﺑﻌﺾ ﻣﺪﺍﺧﻴﻞ ﺍﳌﻜﻠﻔﲔ ﻣﻦ ﺍﻹﺧﻀﺎﻉ ﻟﻠﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﲢﺮﻡ ﺍﳊﻜﻮﻣﺔ ﻣﻦ ﻋﺎﺋﺪﺍ‪‬ﺎ ﺍﳌﺸﺮﻭﻋﺔ"‪.1‬‬

‫ﻳﻌﺘﻘﺪ )‪ Brümmerhof (2000‬ﺃﻧﻪ ﻣﻦ ﺍﳌﺴﺘﺤﻴﻞ ﻋﻤﻠﻴﺎ ﺗﻐﻄﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻣﻨﺎﺳﺒﺔ‪ ،‬ﻓﻬﻲ ﻗﺪ‬
‫ﺗﻨﺠﻢ ﻋﻦ ﺍﻟﺘﻐﻴﲑﺍﺕ ﰲ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﰲ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺃﻭ ﰲ ﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﺘﻔﻀﻴﻼﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺎﺋﻴﺔ ﺃﻭ ﺗﺄﺧﺬ ﺷﻜﻞ ﺗﺄﺟﻴﻞ ﺍﻟﺪﻓﻊ ‪ .‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪ ،‬ﻻ ﳝﻜﻦ ﻓﻬﻢ ﺍﻟﺘﻔﻀﻴﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻻ ﺟﺰﺋﻴﺎ ﻓﻘﻂ ﻣﻦ‬
‫ﺧﻼﻝ ﺗﺄﺛﲑ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺇﲨﺎﱄ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺴﺘﺤﻘﺔ‪ .‬ﻭﳚﺐ ﻋﻠﻴﻨﺎ ﺩﺍﺋﻤﺎ ﺃﻥ ﳓﻞ ﻣﺴﺄﻟﺔ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺍﻟﺬﻱ‬
‫ﻋﻠﻰ ﺃﺳﺎﺳﻪ ﰎ ﻣﻨﺢ ﺍﻟﺘﻔﻀﻴﻼﺕ ﺃﻭ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺃﻭ ﺍﻻﺳﺘﺜﻨﺎﺀﺍﺕ‪ .‬ﻭﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻳﺘﻀﻤﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺃﺳﺎﺳﻴﺔ ﻟﺘﻌﺮﻳﻒ‬
‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﻳﺼﻌﺐ ﺍﻟﺘﻤﻴﻴﺰ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻋﻨﺪﻣﺎ ﻳﻌﺘﻤﺪ ﺍﻟﻘﺎﻧﻮﻥ ﻷﻭﻝ ﻣﺮﺓ ﺃﻭ ﰲ‬
‫ﺗﻌﺪﻳﻼﺕ ﻻﺣﻘﺔ‪.2‬‬

‫‪ (2003)David‬ﺃﻧﻪ ﳝﻜﻦ ﲢﻮﻳﻞ ﺃﻱ ﺑﺮﻧﺎﻣﺞ ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ ﺇﱃ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻓﻘﻂ‬ ‫‪Bradford‬‬ ‫ﻭﺃﺷﺎﺭ‬
‫ﺍﶈﺎﺳﺒﺔ ﺳﻮﻑ ﺗﺘﻐﲑ‪ .3‬ﻭﻫﺬﺍ ﺍﻋﺘﺮﺍﻑ ﺿﻤﲏ ﺑﺄﻧﻪ ﻻ ﳝﻜﻦ ﺍﻻﺗﻔﺎﻕ ﻋﻠﻰ ﻗﺎﻋﺪﺓ ﻣﺮﺟﻌﻴﺔ ﻟﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺃﻥ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ "ﺧﻄﺄ " ﻷﻧﻪ ﻳﻌﲏ ﺿﻤﻨﻴﺎ ﺃﻥ ﺍﻟﻨﻈﺎﻡ‬ ‫)‪Weisbach et Nussim (2004‬‬ ‫ﻳﺮﻯ‬
‫ﺍﻟﻀﺮﻳﱯ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﻣﺘﻤﻴﺰﺍ‪ ،‬ﻭﺇﻥ ﺍﻟﺘﻌﻘﻴﺪ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺫﻟﻚ ﻭﺍﻻﺳﺘﺜﻨﺎﺀﺍﺕ ﺍﻟﱵ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﻧﺴﺒﺔ ﺿﺌﻴﻠﺔ ﻓﻘﻂ ﻣﻦ‬
‫ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺗﻘﻮﺽ ﺍﻟﺜﻘﺔ ﰲ ﺍﻟﻨﻈﺎﻡ ﻭﺑﺎﻟﺘﺎﱄ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ ‪.4‬‬

‫)‪ ،(2016‬ﻳﺸﺒﻪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ "ﺑﺎﻟﺒﻨﺎﺀ ﺍﳌﻌﻴﺎﺭﻱ ﺍﻟﻮﳘﻲ ﺍﻟﺬﻱ ﱂ ﻳﺼﻤﻤﻪ‬ ‫‪Eric pechet‬‬ ‫ﺣﺪﻳﺜﺎ‬
‫ﻣﻬﻨﺪﺱ ﻣﻌﻤﺎﺭﻱ"‪ .5‬ﻭﻳﺮﻯ ﺃﻥ ﺍﻟﻨﺠﺎﺡ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺍﳌﺜﺎﱄ‪ ،‬ﻳﻘﺘﻀﻲ ﲡﺮﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻣﻦ‬
‫ﺃﻱ ﺇﺟﺮﺍﺀ ﺗﻔﻀﻴﻠﻲ‪ ،‬ﻭﻣﻦ ﰒ ﻓﺈﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻫﻮ ﺍﻟﺬﻱ ﻳﺘﻮﺍﻓﻖ ﻣﻊ ﻭﻋﺎﺀ ﺿﺮﻳﱯ ﻭﺍﺳﻊ ﻗﺪﺭ ﺍﻹﻣﻜﺎﻥ‬
‫ﻭﻣﻌﺪﻝ ﺿﺮﻳﱯ ﻋﺎﻡ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻧﻪ ﻣﻦ ﺍﳌﺴﺘﺤﻴﻞ ﺇﻧﺸﺎﺀ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﳉﻤﻴﻊ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻓﺎﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬
‫ﻻ ﳝﻜﻦ ﺩﳎﻬﺎ ﰲ ﻧﻈﺎﻡ ﻭﺍﺣﺪ ﻣﻊ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺫﺍﺕ ﺍﳌﻌﺪﻝ ﺍﻟﻨﺴﱯ ﺍﻟﺜﺎﺑﺖ‪.‬‬

‫‪1 Leonard E. Burman and Marvin Phaup,Op.Cit, P 112‬‬

‫‪2 Vjekoslav Bratić, op.cit, P 123.‬‬
‫‪3 Leonard E. Burman and Marvin Phaup,Op.Cit P1‬‬
‫‪4 Edward D. Kleinbard ,Tax Expenditure Framework Legislation, National Tax Journal, June‬‬
‫‪2010, 63 (2), 353–382, p 373.‬‬
‫‪5 Eric pichet, Op.Cit, P6.‬‬

‫‪58‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻭﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺍﻟﺘﻌﺮﻳﻒ ﺍﻟﺬﻱ ﻗﺪﻣﻪ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﺍﻟﺘﺤﻔﻴﺰﻳﺔ)ﺍﳌﺸﺎﺭ ﺇﻟﻴﻬﻤﺎ ﺳﺎﺑﻘﺎ(‪ ،‬ﻓﺈﻧﻪ ﻳﻘﺘﺮﺡ ﺗﺼﻨﻴﻔﺎ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺩﻭﻥ ﺍﻟﺮﺟﻮﻉ ﺇﱃ‬
‫ﻓﻜﺮﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﺑﻞ ﻣﻦ ﺧﻼﻝ ﻣﻦ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻷﻧﻮﺍﻉ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻟﻠﺨﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻓﺌﺎﺕ ﺭﺋﻴﺴﺔ‬
‫)ﳎﺎﻝ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﺍ‪‬ﺎﻝ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﺍ‪‬ﺎﻝ ﺍﶈﻠﻲ( ﻭﻓﺌﺎﺕ ﻓﺮﻋﻴﺔ‪.‬‬

‫‪ -2‬ﺁﺭﺍﺀ ﺍﳌﺆﻳﺪﻳﻦ‪:‬‬
‫ﻳﺮﻯ ﻣﺆﻳﺪﻭ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻧﻪ ﳝﻜﻦ ﲢﺪﻳﺪ ﻧﻈﺎﻡ ﺟﺒﺎﺋﻲ ﻣﺮﺟﻌﻲ‪ ،‬ﻭﺃﻥ ﻛﻞ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻨﺤﺮﻑ‬
‫ﻋﻦ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﳚﺐ ﺃﻥ ﲢﻠﻞ ﻛﻨﻔﻘﺎﺕ ﻭﳚﺐ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻋﺘﻤﺎﺩﻫﺎ ﻛﺄﺩﺍﺓ ﻣﺴﺎﻋﺪﺓ ﻟﺮﺳﻢ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻷ‪‬ﻢ ﱂ ﻳﺘﻤﻜﻨﻮﺍ ﻣﻦ ﺍﻟﺮﺩ ﻋﻠﻰ ﺍﻻﻧﺘﻘﺎﺩ ﺍﻷﺳﺎﺳﻲ ﻟﻔﻜﺮﺓ ﻭﺟﻮﺩ ﻧﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻟﻜﻮﻧﻪ ﻻ‬
‫ﻳﺘﻄﺎﺑﻖ ﻣﻊ ﺃﻱ ﺗﻌﺮﻳﻒ ﺭﲰﻲ ﻣﻘﺒﻮﻝ‪ ،‬ﻓﺈ‪‬ﻢ ﳛﺎﻭﻟﻮﻥ ﺍﻟﺮﺩ ﻋﻠﻰ ﺍﳌﻨﺘﻘﺪﻳﻦ ﻣﻦ ﺧﻼﻝ ﺗﻘﺪﱘ ﻣﻘﺘﺮﺣﺎﺕ ﻟﺘﻄﻮﻳﺮ ﻋﺮﺽ‬
‫ﻭﲢﻠﻴﻞ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭ‪‬ﺬﺍ ﻓﻬﻢ ﻳﻘﺮﻭﻥ ﺿﻤﻨﻴﺎ ﺑﻌﺪﻡ ﺍﻟﺘﻮﺍﻓﻖ ﻋﻠﻰ ﻓﻜﺮﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﺣﻴﺚ‬
‫ﻳﺮﻭﻥ ﺃﻥ ﺳﺒﺐ ﺍﻻﻧﺘﻘﺎﺩ ﻣﺮﺩﻩ ﺇﱃ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻌﻤﻠﻲ ﳌﻔﻬﻮﻡ ﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺬﻱ ﺣﺎﺩ ﻋﻦ ﺍﳍﺪﻑ ﺍﻷﺳﺎﺳﻲ ﻟﻪ ﺍﳌﺘﻤﺜﻞ‬
‫ﰲ ﺍﻟﺘﺤﻜﻢ ﰲ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ‪.‬‬

‫ﰲ ﻋﺎﻡ ‪ ،1980‬ﻻﺣﻆ ‪ ،* Fiekowsky‬ﻳ‪‬ﺮﺟﻊ ﺍﻻﻧﺘﻘﺎﺩ ﳌﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻸﺧﻄﺎﺀ ﺍﳌﺮﺗﻜﺒﺔ ﰲ ﺇﻋﺪﺍﺩ‬
‫ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺎ ﺗﺘﻀﻤﻨﻪ ﻣﻦ ﺧﻠﻂ‪ ،‬ﻟﺬﻟﻚ ﻳﻘﺘﺮﺡ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﳎﻤﻮﻋﺘﲔ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺮﺍﻣﺞ‬
‫ﺍﻟﺪﻋﻢ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﺍﳌﺴﺎﺋﻞ ﺍﳍﻴﻜﻠﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻻ ﺗﺸﻤﻞ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻻ ﺍﻹﻋﺎﻧﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺳﻴﺘﻢ ﺗﻘﻴﻴﻤﻬﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻌﺎﻳﲑ ﺍﻟﺘﻜﻠﻔﺔ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ‪ .‬ﻭﻟﺘﺤﺪﻳﺪ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻗﺘﺮﺡ ﻣﻌﻴﺎﺭﻳﻦ‪ :‬ﰲ ﻏﻴﺎﺏ‬
‫ﺃﺣﻜﺎﻡ ﺧﺎﺻﺔ‪ ،‬ﻳﺘﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻌﻤﻮﻝ ﺑﻪ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻌﺎﻣﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ﺃﻥ ﻳﻜﻮﻥ ﺑﺎﻹﻣﻜﺎﻥ‬
‫ﺻﻴﺎﻏﺔ ﺑﺮﻧﺎﻣﺞ ﺇﻧﻔﺎﻕ ﻣﻦ ﻗﺒﻞ ﻫﻴﺌﺔ ﺣﻜﻮﻣﻴﺔ ﻣﺆﻫﻠﺔ ﻣﻦ ﺷﺄﻧﻪ ﲢﻘﻴﻖ ﻧﻔﺲ ﺍﳍﺪﻑ ﺑﺘﻜﻠﻔﺔ ﻣﺴﺎﻭﻳﺔ‪ ،‬ﺃﻋﻠﻰ ﺃﻭ ﺃﻗﻞ‪.‬‬
‫ﻭﺗﺸﻤﻞ ﻓﺌﺔ "ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﺃﻭ "ﺍﳌﺴﺎﺋﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳍﻴﻜﻠﻴﺔ" ﺑﻨﻮﺩﺍ ﳍﺎ ﺁﺛﺎﺭ ﻫﺎﻣﺔ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻟﻜﻨﻬﺎ‬
‫ﱂ ﺗﻜﻦ "ﺇﻋﺎﻧﺎﺕ ﺿﺮﻳﺒﻴﺔ"‪ ،‬ﺇﻣﺎ ﻷﻧﻪ ﱂ ﺗﻮﺟﺪ ﻗﺎﻋﺪﺓ ﻋﺎﻣﺔ ﻭﺍﺿﺤﺔ ﺗﺴﺘﺜﲎ ﻣﻨﻬﺎ‪ ،‬ﺃﻭ ﻷﻧﻪ ﻻ ﳝﻜﻦ ﺍﺳﺘﺒﺪﺍﳍﺎ ﺑﱪﻧﺎﻣﺞ‬
‫ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ)ﻣﺜﻞ ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ(‪ .‬ﻭﰲ ﺭﺃﻳﻪ‪ ،‬ﻓﺈﻥ ﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻴﺲ ﺳﻴﺎﻗﺎ ﻣﻨﺎﺳﺒﺎ ﻟﺘﺤﺪﻳﺪ ﺧﻴﺎﺭﺍﺕ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪.1‬‬

‫* ﻣﺴﺎﻋﺪ ﻣﺪﻳﺮ ﻣﻜﺘﺐ ﲢﻠﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ‪.‬‬

‫‪1 USA, Joint Committee On Taxation , Op.Cit,P30.‬‬

‫‪59‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺻﺎﺣﺐ ﺍﳌﻔﻬﻮﻡ ‪ Surrey‬ﺭﻓﻘﺔ ‪ ،coauthor Paul R. McDaniel‬ﰲ ﳏﺎﻭﻟﺔ ﻟﻠﺮﺩ ﻋﻠﻰ ﻣﻨﺘﻘﺪﻳﻪ‪ ،‬ﻭﺑﻴﺎﻥ ﻭﺍﻗﻌﻴﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻛﺘﺒﻮﺍ ﺳﻨﺔ ‪ " :1985‬ﻳﻔﺘﺮﺽ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺗﺘﺄﻟﻒ ﻣﻦ‬
‫ﻋﻨﺼﺮﻳﻦ ﳐﺘﻠﻔﲔ‪ .‬ﻳﺘﺄﻟﻒ ﺍﻟﻌﻨﺼﺮ ﺍﻷﻭﻝ ﻣﻦ ﺃﺣﻜﺎﻡ ﻫﻴﻜﻠﻴﺔ ﺿﺮﻭﺭﻳﺔ ﻟﺘﻨﻔﻴﺬ ﺿﺮﻳﺒﺔ ﺩﺧﻞ ﻋﺎﺩﻳﺔ‪ ،‬ﻣﺜﻞ ﺗﻌﺮﻳﻒ ﺻﺎﰲ‬
‫ﺍﻟﺪﺧﻞ‪ ،‬ﲢﺪﻳﺪ ﺍﻟﻘﻮﺍﻋﺪ ﺍﶈﺎﺳﺒﻴﺔ‪ ،‬ﲢﺪﻳﺪ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﲢﺪﻳﺪ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﻭﻣﺴﺘﻮﻳﺎﺕ ﺍﻹﻋﻔﺎﺀ‪،‬‬
‫ﻭﺗﻄﺒﻴﻖ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﻭﻳﺘﺄﻟﻒ ﺍﻟﻌﻨﺼﺮ ﺍﻟﺜﺎﱐ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﳋﺎﺻﺔ ﺍﳌﻮﺟﻮﺩﺓ ﰲ ﻛﻞ ﺿﺮﻳﺒﺔ ﺩﺧﻞ‪.‬‬
‫ﻭﻫﺬﻩ ﺍﻷﺣﻜﺎﻡ‪ ،‬ﺍﻟﱵ ﻛﺜﲑﺍ ﻣﺎ ﺗﺴﻤﻰ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻫﻲ ﺣﺎﻻﺕ ﺧﺮﻭﺝ ﻋﻦ ﺍﳍﻴﻜﻞ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﳌﻌﺘﺎﺩ ﻭﻫﻲ ﻣﺼﻤﻤﺔ ﻟﺼﺎﱀ ﺻﻨﺎﻋﺔ ﺃﻭ ﻧﺸﺎﻁ ﺃﻭ ﻓﺌﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻷﺷﺨﺎﺹ‪ .‬ﻭﻫﻲ ﺗﺘﺨﺬ ﺃﺷﻜﺎﻻ ﻋﺪﻳﺪﺓ‪ ،‬ﻣﺜﻞ‬
‫ﺍﻻﺳﺘﺒﻌﺎﺩ ﺍﻟﺪﺍﺋﻢ ﻣﻦ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺍﳋﺼﻮﻣﺎﺕ‪ ،‬ﻭﺗﺄﺟﻴﻞ ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﺍﳌﻌﺪﻻﺕ ﺍﳋﺎﺻﺔ‪.‬‬
‫ﻭﻣﻬﻤﺎ ﻛﺎﻥ ﺷﻜﻠﻬﺎ‪ ،‬ﻓﺈﻥ ﻫﺬﻩ ﺍﻻﳓﺮﺍﻓﺎﺕ ﻋﻦ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻌﻴﺎﺭﻱ ﲤﺜﻞ ﺍﻹﻧﻔﺎﻕ ﺍﳊﻜﻮﻣﻲ ﻋﻠﻰ ﺍﻷﻧﺸﻄﺔ‬
‫ﺍﳌﻔﻀﻠﺔ ﺃﻭ ﻣﻜﻠﻔﲔ ﳏﺪﺩﻳﻦ‪ ،‬ﻳﺘﻢ ﺗﻨﻔﻴﺬﻫﺎ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻟﻴﺲ ﻣﻦ ﺧﻼﻝ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﺃﻭ ﺍﻟﻘﺮﻭﺽ‬
‫ﺃﻭ ﺃﺷﻜﺎﻝ ﺃﺧﺮﻯ ﻣﻦ ﺍﳌﺴﺎﻋﺪﺓ ﺍﳊﻜﻮﻣﻴﺔ"‪.1‬‬

‫ﻳﺮﻯ ﺃﻧﻪ ﳝﻜﻦ ﲡﻨﺐ ﺍﻻﻧﺘﻘﺎﺩ ﺍﳌﻮﺟﻪ ﳌﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻧﻪ ﺧﺮﻭﺝ‬ ‫‪Victor Thuronyi ،1988‬‬

‫ﻋﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ ،‬ﺇﺫﺍ ﰎ ﺍﻋﺘﻤﺎﺩ ﻣﻘﺎﺭﺑﺔ ﺃﺧﺮﻯ ﳌﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﻃﺮﺣﻪ ﳌﻔﻬﻮﻡ "ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﺒﺪﺍﻝ"‪ ،‬ﺍﻟﱵ ﻋﺮﻓﻬﺎ ﺑﺄ‪‬ﺎ "ﻛﻞ ﺇﺟﺮﺍﺀ ﺿﺮﻳﱯ ﳝﻜﻦ ﺍﺳﺘﺒﺪﺍﻟﻪ ﺑﱪﻧﺎﻣﺞ ﻏﲑ ﺿﺮﻳﱯ ﳛﻘﻖ ﺃﻫﺪﺍﻑ‬
‫ﺍﳊﻜﻢ ﺍﻟﻀﺮﻳﱯ ﺑﻨﻔﺲ ﺍﻟﻔﺎﻋﻠﻴﺔ ﻋﻠﻰ ﺍﻷﻗﻞ"‪ .‬ﻭﻫﻮ ﻳﺮﻯ ﺃﻥ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻓﻘﺎ ﳍﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﺳﻴﻜﻮﻥ ﻣﻔﻴﺪﺍ‬
‫ﰲ ﻭﺿﻊ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﺸﺠﻊ ﻋﻠﻰ ﺍﺳﺘﺒﺪﺍﻝ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﺃﻛﺜﺮ‬
‫ﻓﻌﺎﻟﻴﺔ‪.2‬‬

‫‪ Thomas Neubig 1988‬ﻳﺮﻯ ﺃﻧﻪ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻻﻧﺘﻘﺎﺩﺍﺕ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‬
‫ﺻﺤﻴﺤﺔ ﺃﻡ ﻻ‪ ،‬ﻓﺈﻥ ﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻔﻴﺪ ﻟﺼﺎﻧﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻓﻘﻂ ﺇﺫﺍ ﺍﺗﻔﻖ ﻋﻠﻰ ﻧﻄﺎﻕ ﻭﺍﺳﻊ ﺃﻥ ﺍﺳﺘﻨﺘﺎﺟﺎ‪‬ﺎ‬
‫ﳏﺎﻳﺪﺓ ﺑﺎﳌﻌﲎ ﺍﻟﺴﻴﺎﺳﻲ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ‪.3‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﻧﺘﻘﺎﺩﻩ ﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻟﻜﻮ‪‬ﺎ ﻻ ﺗﻌﻜﺲ ﺑﺸﻜﻞ ﻛﺎﻣﻞ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ‬ ‫)‪Julie Roin(2002‬‬

‫ﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﻟﱵ ﻳﻘﻮﻡ ﻋﻠﻴﻬﺎ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﻟﻴﺴﺖ ﻣﻘﻴﺎﺳﺎ ﻛﺎﻣﻼ ﻭﺩﻗﻴﻘﺎ ﻟﺒﻴﺎﻥ ﺗﺄﺛﲑ ﺍﳌﺼﺎﱀ ﺍﳋﺎﺻﺔ‪،‬‬
‫ﻭﻳﺴﺘﺸﻬﺪ ﺑﺒﻌﺾ ﺍﻷﻣﺜﻠﺔ ﻣﻦ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻛﺨﺼﻢ ﺍﻟﺘﱪﻋﺎﺕ ﻟﻔﺎﺋﺪﺓ ﺍﻷﻧﺸﻄﺔ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ‬

‫‪1 Leonard E. Burman and Marvin Phaup,Op.Cit, P 96.‬‬

‫‪2 USA, Joint Committee On Taxation , Op.cit, P 31‬‬
‫‪3 Op.Loc, P 37.‬‬

‫‪60‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳋﲑﻱ ﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺑﻴﻨﻤﺎ ﻻ ﺗﻌﺘﱪ ﺇﻋﻔﺎﺀ ﺑﻌﺾ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﻟﱵ ﺗﻘﺪﻡ ﺃﻧﺸﻄﺔ ﺧﲑﻳﺔ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ‬
‫ﺃﻧﻪ ﻳﺮﻯ ﺃﻥ ﺍﻻﻧﺘﻘﺎﺩﺍﺕ ﺍﳌﻮﺟﻬﺔ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻻ ﺗﱪﺭ ﺍﻟﺘﺨﻠﻲ ﻋﻦ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﻞ ﻳﻜﻤﻦ ﺍﳊﻞ‬
‫ﰲ ﺗﻘﺪﱘ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻠﺠﻤﻬﻮﺭ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺇﺯﺍﻟﺔ ﺍﻟﻐﻤﻮﺽ ﻋﻠﻰ ﺑﻌﺾ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ‬
‫ﺍﻻﺧﺘﻼﻑ ﰲ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ‪ ،‬ﻭﻣﻦ ﰒ ﺗﻌﺪﻳﻞ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺘﻮﺍﻓﻖ‪.1‬‬

‫ﻳﺮﺩ )‪ Alex Easson and Eric M. Zolt (2002‬ﻋﻠﻰ ﺍﻟﺬﻳﻦ ﻳﻨﺎﺩﻭﻥ ﺑﺈﻟﻐﺎﺀ ﻛﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪-‬ﺧﺎﺻﺔ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﻣﻨﻬﺎ ﺑﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ -‬ﻟﻠﺤﻔﺎﻅ ﻋﻠﻰ ﺣﻴﺎﺩﻳﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻟﻘﻮﻝ‪ ،‬ﺇﻥ ﺍﶈﻠﻠﲔ ﺍﻟﺬﻳﻦ ﻗﺎﻟﻮﺍ ﺑﻌﺪﻡ ﻓﺎﻋﻠﻴﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺎﻧﻮﺍ ﻋﻠﻰ ﺣﻖ ﰲ ﺍﳌﺎﺿﻲ ﻷ‪‬ﺎ ﱂ ﺗﻜﻦ ﻓﻌﺎﻟﺔ‪ ،‬ﺃﻣﺎ ﺣﺎﻟﻴﺎ ﻓﻘﺪ ﺗﻐﲑ ﺍﻟﻮﺿﻊ ﻭﺃﺻﺒﺤﺖ ﺍﻟﻨﻔﻘﺎﺕ‬
‫‪2‬‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﺗﺄﺛﲑﺍ ﰲ ﻗﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻟﻌﺪﺓ ﺃﺳﺒﺎﺏ‪ ،‬ﺃﳘﻬﺎ‪:‬‬
‫‪ -‬ﺃﺻﺒﺤﺖ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﺟﺎﺫﺑﻴﺔ ﳑﺎ ﻛﺎﻧﺖ ﻋﻠﻴﻪ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﺿﻴﺔ‪ .‬ﻓﻌﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﻗﺪ ﻳﻜﻮﻥ‬
‫ﺍﻟﺘﺨﻔﻴﺾ ﺍﻟﻔﻌﺎﻝ ﰲ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺃﻛﱪ ﳑﺎ ﻛﺎﻥ ﻋﻠﻴﻪ ﺍﳊﺎﻝ ﰲ ﺍﳌﺎﺿﻲ ﺣﻴﺚ ﺃﻥ‬
‫ﻓﺘﺮﺍﺕ ﺍﻹﺟﺎﺯﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺰﺩﺍﺩ ﻣﻦ ﺳﻨﺘﲔ ﺇﱃ ﻋﺸﺮ ﺳﻨﻮﺍﺕ‪ ،‬ﺃﻭ ﺗﻮﺳﻴﻊ ﻧﻄﺎﻕ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻘﺪﻡ ﰲ ﺑﻌﺾ‬
‫ﻣﻨﺎﻃﻖ ﺍﳌﺸﺎﺭﻳﻊ ﻟﻴﺸﻤﻞ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﺿﺮﺍﺋﺐ ﺍﻟﺪﺧﻞ؛‬
‫‪ -‬ﺍﻟﺘﻮﺳﻊ ﺍﻟﻜﺒﲑ ﰲ ﲢﺮﻳﺮ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳋﺎﺭﺟﻴﺔ ﻭﺯﻳﺎﺩﺓ ﺣﺮﻳﺔ ﺣﺮﻛﺔ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﻭﺍﳔﻔﺎﺽ ﺍﳊﻮﺍﺟﺰ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﺟﻌﻞ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺃﻫﻢ ﳏﺪﺩﺍﺕ ﻗﺮﺍﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺧﺎﺻﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺄﻧﻮﺍﻉ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﺗﻌﺘﱪ ﺃﻛﺜﺮ‬
‫ﺣﺴﺎﺳﻴﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻣﻦ ﻏﲑﻫﺎ؛‬
‫‪ -‬ﺍﻟﺘﻐﲑ ﺍﻟﻜﺒﲑ ﰲ ﳕﻂ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻷﻋﻤﺎﻝ‪ ،‬ﻓﻘﺪ ﺣﺪﺛﺖ ﺗﻄﻮﺭﺍﺕ ﺭﺋﻴﺴﻴﺔ ﰲ ﺍﳍﻴﺎﻛﻞ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ ﻭﰲ‬
‫ﺃﺳﺎﻟﻴﺐ ﺍﻹﻧﺘﺎﺝ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﺍﺯﺩﻳﺎﺩ ﺃﳘﻴﺔ ﺍﻷﺻﻮﻝ ﻏﲑ ﺍﳌﻠﻤﻮﺳﺔ ﺍﻟﺴﺮﻳﻌﺔ ﺍﻟﺘﻨﻘﻞ ﰲ ﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻭﺍﻟﻌﺪﻳﺪ‬
‫ﻣﻦ ﺍﳌﻨﺘﺠﺎﺕ ﻳﺘﻢ ﺗﺼﻨﻴﻌﻬﺎ ﻭﺑﻴﻌﻬﺎ ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ؛‬
‫‪ -‬ﺣﺪﺙ ﳕﻮ ﻛﺒﲑ ﰲ ﺍﻷﺳﻮﺍﻕ ﺍﳌﺸﺘﺮﻛﺔ ﻭﺍﻻﲢﺎﺩﺍﺕ ﺍﳉﻤﺮﻛﻴﺔ ﻭﻣﻨﺎﻃﻖ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳊﺮﺓ‪ .‬ﻭﳝﻜﻦ ﻟﻠﺸﺮﻛﺎﺕ ﺍﻵﻥ ﺃﻥ‬
‫ﺗﻮﻓﺮ ﻋﺪﺓ ﺃﺳﻮﺍﻕ ﻭﻃﻨﻴﺔ ﻣﻦ ﻣﻮﻗﻊ ﻭﺍﺣﺪ‪ .‬ﻭﻣﻦ ﺍﳌﺮﺟﺢ ﺃﻥ ﻳﺸﺠﻊ ﺫﻟﻚ ﺍﳌﻨﺎﻓﺴﺔ ﺑﲔ ﺍﻟﺒﻠﺪﺍﻥ ﰲ ﻣﻨﻄﻘﺔ ﻣﺸﺘﺮﻛﺔ‬
‫ﻟﺘﻜﻮﻥ ﺍﻟﺒﻠﺪ ﺍﳌﻀﻴﻒ ﻟﻠﺸﺮﻛﺎﺕ ﺍﻟﱵ ﲣﺪﻡ ﺍﳌﻨﻄﻘﺔ ﺑﺄﻛﻤﻠﻬﺎ‪.‬‬

‫ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻳﺸﻤﻞ‪ :‬ﻫﻴﻜﻞ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﶈﺎﺳﺒﻴﺔ‪،‬‬ ‫)‪Kraan (2004‬‬ ‫ﻳﺮﻯ‬
‫ﲣﻔﻴﺾ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﺍﻹﺟﺒﺎﺭﻳﺔ‪ ،‬ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺘﺴﻬﻴﻞ ﺗﺴﻴﲑ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪1 Julie Roin, "Truth in Government: Beyond the Tax Expenditure Budget" ( John M. Olin‬‬
‫‪Program in Law and -Economics Working Paper No. 168, 2002). PP‬‬
‫‪2 Alex Easson and Eric M. Zolt , TAX INCENTIVES, WORLD BANK INSTITUTE,2002,P 3. Availible‬‬
‫‪at : http://siteresources.worldbank.org/INTTPA/Resources/EassonZoltPaper.pdf‬‬

‫‪61‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﻓﺎﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ )ﺍﻟﻘﺎﻋﺪﻱ( ﻳﺒﲎ ﻭﻓﻖ ﻣﻌﺎﻳﲑ ﺿﺮﻳﺒﻴﺔ ﺗﺆﺩﻱ ﺇﱃ ﲢﻘﻴﻖ ﺍﻷﻣﺜﻠﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻄﺒﻖ‬
‫‪1‬‬
‫ﻋﻠﻰ ﻗﺎﻋﺪﺓ ﻭﺍﺳﻌﺔ‪ ،‬ﲝﻴﺚ ﻻ ﺗﻔﻀﻞ ﺃﻧﺸﻄﺔ ﻋﻠﻰ ﺃﻧﺸﻄﺔ ﺃﺧﺮﻯ ﺃﻭ ﳎﻤﻮﻋﺔ ﻋﻦ ﳎﻤﻮﻋﺎﺕ ﺃﺧﺮﻯ‪.‬‬

‫)‪ Shaviro,(2004‬ﻳﺮﻯ ﺃﻥ ﺍﻟﻨﻘﺎﺵ ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﺧﺮﺝ ﻋﻦ ﻣﺴﺎﺭﻩ‪ ،‬ﻭﺃﻥ ﺍﻟﻨﻘﺎﺵ ﺣﻮﻝ ﻓﻜﺮﺓ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳌﺮﺟﻌﻲ ﻳﻌﺘﱪ ﻣﻀﻠﻼ‪ ،‬ﻭﺩﻋﺎ ﺇﱃ ﺍﻋﺘﻤﺎﺩ ﻣﻘﺎﺭﺑﺔ ﺃﺧﺮﻯ ﻟﺘﺤﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﴰﻮﻻ ﻭﻣﺮﻭﻧﺔ‪،‬‬
‫ﺣﻴﺚ ﺍﻗﺘﺮﺡ ﻣﻔﻬﻮﻣﺎ ﺟﺪﻳﺪﺍ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻋﺘﱪﻫﺎ ﻗﻮﺍﻋﺪ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻟﱵ ﻫﻲ ﻣﻦ ﺑﻨﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ) ﺗﺒﺪﻭ‬
‫ﻇﺎﻫﺮﻳﺎ ﻗﻮﺍﻋﺪ ﺗﻮﺯﻳﻌﻴﺔ(‪ .‬ﻭﻫﻮ ﻳﺮﻯ ﺃﻧﻪ ﻋﻨﺪﻣﺎ ﻳﺘﻢ ﺍﻻﻋﺘﺮﺍﻑ ﺑﺎﻻﺧﺘﻼﻓﺎﺕ ﺍﳌﻌﻘﻮﻟﺔ ﺣﻮﻝ ﺍﻷﻫﺪﺍﻑ ﺍﻟﺘﻮﺯﻳﻌﻴﺔ ﺍﻷﺳﺎﺳﻴﺔ‬
‫ﻷﻱ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻣﻌﲔ ﺃﻭ ﻗﺎﻋﺪﺓ ﺿﺮﻳﺒﻴﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﺳﻴﻜﻮﻥ ﻣﻦ ﺍﳌﻤﻜﻦ ﺗﺮﻛﻴﺰ ﺍﳌﻨﺎﻗﺸﺔ ﺣﻮﻝ ﺍﻵﺛﺎﺭ ﺍﻟﺘﺨﺼﻴﺼﻴﺔ‬
‫ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ)ﺃﻱ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﻛﻤﻴﺔ ﻭﺍﺳﺘﺨﺪﺍﻡ ﻭﻃﺒﻴﻌﺔ ﻛﻞ ﺍﻷﺻﻮﻝ ﰲ ﺍ‪‬ﺘﻤﻊ(‪ .‬ﻭﻫﻮ ﻳﺮﻯ ﺃﻥ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻫﻲ‬
‫ﺃﻛﺜﺮ ﻓﺎﺋﺪﺓ ﰲ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺗﻠﻚ ﺍﻷﺣﻜﺎﻡ ﺑﺪﻻ ﻣﻦ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ‪.2‬‬

‫ﺃﻣﺎ ‪ * Edward D. Kleinbard 2010‬ﻓﺈﻧﻪ ﺍﻧﺘﻘﺪ ﻃﺮﻳﻘﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﻌﺘﺮﻑ ﺑﺄﻥ ﺑﻌﺾ ﺃﺷﻜﺎﻝ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ ﳝﻜﻦ ﺗﻘﺪﳝﻬﺎ ﻋﻠﻰ ﺃﻓﻀﻞ ﻭﺟﻪ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺇﻻ ﺃﻥ ﻫﻨﺎﻙ ﺍﺳﺘﺨﺪﺍﻣﺎ ﻣﻔﺮﻃﺎ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﱂ ﺗﻌﺪ ﳎﺮﺩ ﺃﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﻞ ﺃﺻﺒﺤﺖ‬
‫ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫‪Surry‬‬ ‫ﻧﻔﺴﻪ ) ﻃﺮﺡ‬ ‫‪Surry‬‬ ‫ﺗﺴﺘﺨﺪﻡ ﻷﻫﺪﺍﻑ ﺃﺧﺮﻯ‪ ،‬ﻭﺑﻠﻐﺖ ﻣﺴﺘﻮﻯ ﱂ ﻳﻜﻦ ﻳﺘﻮﻗﻌﻪ‬
‫ﻟﻠﺤﺪ ﻣﻦ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﻭﻟﻴﺲ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻮﺳﻊ ﻓﻴﻪ(‪ ،‬ﻭﺃﻥ ﻫﺬﺍ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﳌﻔﺮﻁ ﺃﺩﻯ ﺇﱃ ﺗﺸﻮﻳﻪ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺇﱃ ﺗﻨﺎﻗﺾ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻷﻣﺮﻳﻜﻲ ﻭﺇﱃ ﻋﺪﻡ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻘﺪﻳﺮ ﺣﺠﻢ ﺍﻟﻨﺸﺎﻁ ﺍﳊﻜﻮﻣﻲ‪ .‬ﻭﻳﺮﻯ ﺃﻥ ﻣﻴﺰﺍﻧﻴﺔ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﻔﻴﺪﺓ ﻟﺼﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ‪ ،‬ﻭﺃﻧﻪ ﳚﺐ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﺃﻛﺜﺮ ﺣﻴﺎﺩﺍ ﻭﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﳚﺐ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻛﺘﻘﻨﻴﺔ ﺇﻧﻔﺎﻕ ﺣﻜﻮﻣﻲ ﻓﻘﻂ ﰲ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﺗﻜﻮﻥ ﻓﻴﻬﺎ ﻫﻲ ﺍﻷﻧﺴﺐ‪.3‬‬

‫‪‬ﺪﻑ ﲢﻘﻴﻖ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻹﲨﺎﻉ ﺣﻮﻝ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﻟﺘﻔﺎﺩﻱ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﺷﺮﻋﺖ ﺍﻟﻠﺠﻨﺔ ﺍﻟﻌﻠﻴﺎ ﻟﻠﻀﺮﺍﺋﺐ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﺳﻨﺔ ‪ 2008‬ﰲ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪1 OCDE (2010A), OP.cit, P 12.‬‬

‫‪2 USA, Joint Committee on Taxation,Op.cit, P 32-33.‬‬
‫*ﺃﺳﺘﺎﺫ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﺑﻜﻠﻴﺔ ﺍﳊﻘﻮﻕ ﲜﺎﻣﻌﺔ ﺟﻨﻮﺏ ﻛﺎﻟﻴﻔﻮﺭﻧﻴﺎ‪ .‬ﻭﺳﺒﻖ ﻟﻪ ﺗﺮﺃﺱ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻀﺮﺍﺋﺐ ﰲ ﺍﻟﻜﻮﻧﻐﺮﺱ ﻭﺧﻼﻝ ﻓﺘﺮﺓ‬
‫ﺗﺮﺃﺳﻪ ﳍﺬﻩ ﺍﻟﻠﺠﻨﺔ ﻗﺎﻡ ﺑﺘﻄﻮﻳﺮ ﺇﻃﺎﺭ ﺟﺪﻳﺪ ﻟﻌﺮﺽ ﻭﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪3 Edward D. Kleinbard, The Congress within the Congress: How Tax Expenditures Distort our‬‬
‫;‪Budget and our Political Processes. Ohio Northern University Law Review, Vol. 36, p. 1, 2010‬‬
‫‪USC Law Legal Studies Paper No. 10-4; USC CLEO Research Paper No. C10-4. Available at‬‬
‫‪SSRN:https://ssrn.com/abstract=1571541‬‬

‫‪62‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﻄﺮﻳﻘﺔ ﻣﻐﺎﻳﺮﺓ‪ ،‬ﺣﻴﺚ ﰎ ﺗﻘﺴﻴﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻓﺌﺘﲔ ﺭﺋﻴﺴﻴﺘﲔ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﳌﻌﲎ ﺍﻟﻀﻴﻖ ﻭﺍﻟﱵ ﲰﻴﺖ‬
‫ﺑـ "ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﻭﻓﻘﺎ ﻟﻠﻄﺮﺡ ﺍﻟﺬﻱ ﻗﺪﻣﻪ ‪ Fiekowsky‬ﺳﻨﺔ ‪ ،1980‬ﻭﻓﺌﺔ ﺟﺪﻳﺪﺓ ﺃﻃﻠﻖ ﻋﻠﻴﻬﺎ " ﺍﻟﺘﺸﻮﻫﺎﺕ‬
‫ﺍﳍﻴﻜﻠﻴﺔ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﻟﻀﺮﺍﺋﺐ " ﻭﻫﻲ ﺗﻀﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﺗﺼﻨﻴﻔﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ ﺇﻋﺎﻧﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﻻ ﳝﻜﻦ‬
‫ﺗﺼﻨﻴﻔﻬﺎ ﺑﺴﻬﻮﻟﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﺍﺳﺘﺜﻨﺎﺀﺍﺕ ﺿﺮﻳﺒﻴﺔ‪.1‬‬

‫ﺑﺎﻟﺮﻏﻢ ﺍﻻﻧﺘﻘﺎﺩﺍﺕ ﺍﳌﻮﺟﻬﺔ ﳌﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺇﻻ ﺃﻧﻪ ﻻﻗﻰ ﺍﻧﺘﺸﺎﺭﺍ ﻭﺍﺳﻌﺎ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﻌﺎﳌﻲ‪ ،‬ﻟﻜﻦ‬
‫ﻋﺪﻡ ﺍﻟﺘﻮﺍﻓﻖ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻨﻈﺮﻳﺔ ﺣﻮﻝ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﺟﻌﻞ ﻋﻤﻠﻴﺔ ﲢﺪﻳﺪ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﺜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺃﻣﺮﺍ ﺻﻌﺒﺎ ﻧﺴﺒﻴﺎ ﻭﻫﻮ ﳏﻞ ﻣﻌﺎﺭﺿﺔ ﺩﺍﺋﻤﺔ‪ .‬ﻭﻫﻨﺎﻙ ﺍﺗﻔﺎﻕ ﰲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺃﻧﻪ ﻻ ﳝﻜﻦ ﺍﻻﺗﻔﺎﻕ ﻋﻠﻰ ﻣﻌﻴﺎﺭ ﺛﺎﺑﺖ ﻟﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺃﻥ ﻫﺬﺍ ﺍﳌﻌﻴﺎﺭ ﳝﻜﻦ ﺃﻥ ﻳﺘﻐﲑ ﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ ﺗﺒﻌﺎ‬
‫ﻟﺘﻐﲑ ﺍﻟﻈﺮﻭﻑ‪ .2‬ﺣﱴ ﻭﺇﻥ ﻛﺎﻥ ﺑﺎﻹﻣﻜﺎﻥ ﲢﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻓﺈﻧﻪ ﻣﻦ ﺍﻟﺼﻌﺐ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﱵ ﺗﻨﺤﺮﻑ ﻋﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺑﻄﺮﻳﻘﺔ ﻣﺒﺎﺷﺮﺓ ﻻ ﻟﺒﺲ ﻓﻴﻬﺎ‪ .3‬ﻭﻭﺍﻗﻌﻴﺎ ﲣﺘﻠﻒ ﺍﳌﻌﺎﻳﲑ ﺍﻟﱵ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ ﺗ‪‬ﻌﺪ‬
‫ﺍﳊﻜﻮﻣﺎﺕ ﻗﻮﺍﺋﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻦ ﺩﻭﻟﺔ ﻷﺧﺮﻯ‪ .4‬ﻓﻌﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﳝﻜﻦ ﺗﺼﻨﻴﻒ ﻧﻔﺲ ﺍﻹﺟﺮﺍﺀ ﺍﻟﻀﺮﻳﱯ‬
‫ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﰲ ﺑﻠﺪ ﻣﺎ‪ ،‬ﻭﳝﻜﻦ ﺍﻋﺘﺒﺎﺭﻩ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﰲ ﺑﻠﺪ ﺁﺧﺮ‪.‬‬

‫ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ ﺃﳘﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﻥ ﺍﻻﲡﺎﻩ ﺍﳌﺘﺰﺍﻳﺪ ﳓﻮ ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ‬
‫ﺍﻟﺪﻭﱄ‪ ،‬ﻭﺩﻋﻮﺓ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﺇﻋﺪﺍﺩ ﻗﺎﺋﻤﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺃﺩﻯ‬
‫ﺇﱃ ﻣﺰﻳﺪ ﻣﻦ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺃﳘﻴﺘﻬﺎ ﱂ ﺗﻌﺪ ﺗﻘﺘﺼﺮ ﻋﻠﻰ ﺍﳌﺴﺎﻋﺪﺓ ﰲ ﻭﺿﻊ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻞ ﺃﺻﺒﺤﺖ ﺃﺩﺍﺓ ﻣﻦ ﺃﺩﻭﺍﺕ ﲢﻘﻴﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﺃﺩﺍﺓ ﺭﻗﺎﺑﻴﺔ ﻋﻠﻰ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻢ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﻋﺪﺩ ﻣﻦ ﺍﻵﻟﻴﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﲟﺨﺘﻠﻒ ﺟﻮﺍﻧﺐ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺇﺫ ﳝﻜﻦ ﺃﻥ‬
‫ﳕﻴﺰ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲣﻔﺾ ﻣﻦ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺎﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲣﻔﺾ‬
‫ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﻣﺒﻠﻎ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺴﺘﺤﻘﺔ ﻛﺎﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ﺃﻭ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﺃﻥ ﳕﻴﺰ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪1 USA, Joint Committee on Taxation ,Op.cit, pp 39-44.‬‬

‫‪2 Irland, Department of Finance , Incorporating Department of Finance Guidelines for Tax‬‬
‫‪Expenditure evaluation , dublin,2014, P 1.‬‬
‫‪3 European Commission , Tax expenditures in direct taxation in EU Member States, Occasional‬‬
‫‪Papers 207, December 2014 , p11.‬‬
‫‪4 OCDE(2010A), P16.‬‬

‫‪63‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﱵ ﲣﻔﺾ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻛﺎﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﻭﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺣﻴﺎﺯﺓ ﺍﻷﺻﻮﻝ‪ ،‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺮﻓﻊ‬
‫ﻣﻦ ﻋﺎﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻛﺎﳋﺼﻢ ﺃﻭ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﺒﻴﲔ‪.‬‬

‫ﺗﺼﻨﻒ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲬﺲ ﻓﺌﺎﺕ‪ :‬ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺎﺻﺔ‬
‫ﺑﺎﳌﻌﺪﻝ؛ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﺗﺄﺟﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ ﻭﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪.1‬‬
‫ﺍﻟﺸﻜﻞ ‪ :05‬ﺁﻟﻴﺔ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪CANADA (2016), Op.cit , P4.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫‪ -1‬ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺎﺻﺔ ﺑﺎﳌﻌﺪﻝ‪:‬‬

‫ﳝﻜﻦ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﻣﻌﺪﻝ ﺿﺮﻳﱯ ﺃﻗﻞ ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻌﺎﻡ‪ ،‬ﻳﻄﺒﻖ ﻋﻠﻰ‬
‫ﺍﳌﻜﻠﻔﲔ ﺍﻟﺬﻱ ﺗﺘﻮﻓﺮ ﻓﻴﻬﻢ ﺷﺮﻭﻁ ﻣﻌﻴﻨﺔ‪ .‬ﻭﻳﺘﻢ ﻫﺬﺍ ﻋﺎﺩﺓ ﻣﻦ ﺃﺟﻞ ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺃﻭ ﺍﶈﻠﻲ ﺇﱃ ﻗﻄﺎﻋﺎﺕ‬
‫ﻣﻌﻴﻨﺔ ﺗﺮﻏﺐ ﺍﳊﻜﻮﻣﺔ ﰲ ﺩﻋﻤﻬﺎ ﺃﻭ ﺇﱃ ﻣﻨﺎﻃﻖ ﺃﻗﻞ ﺗﻨﻤﻴﺔ ﺗﺮﻏﺐ ﺍﳊﻜﻮﻣﺔ ﰲ ﺗﺮﻗﻴﺘﻬﺎ‪ .‬ﻭﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﲣﻔﻴﺾ ﺍﳌﻌﺪﻝ‬
‫‪2‬‬
‫ﻭﻓﻖ ﻋﺪﺓ ﺇﻣﻜﺎﻧﻴﺎﺕ‪ .‬ﻣﻨﻬﺎ ‪:‬‬
‫‪ -‬ﲣﻔﻴﺾ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ ﺍﶈﻮﻟﺔ ﺇﱃ ﺍﳋﺎﺭﺝ‪:‬ﻳﻬﺘﻢ ﺍﳌﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ ﺑﺘﺤﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺍﶈﻘﻘﺔ ﰲ ﺑﻠﺪ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺇﱃ ﺑﻠﺪﻩ ﺍﻷﺻﻠﻲ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻠﺠﺄ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﲣﻔﻴﺾ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻷﺭﺑﺎﺡ ﻟﺘﻮﻓﲑ‬
‫ﺣﺎﻓﺰ ﺇﺿﺎﰲ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ؛‬
‫‪ -‬ﺍﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ ﺍﶈﺘﺠﺰﺓ ﺃﻭ ﺍﳌﻌﺎﺩ ﺍﺳﺘﺜﻤﺎﺭﻫﺎ‪ :‬ﺪﻑ ﺗﺸﺠﻴﻊ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻋﻠﻰ ﺍﺣﺘﺠﺎﺯ ﺍﻷﺭﺑﺎﺡ‬
‫ﻟﻔﺘﺮﺍﺕ ﺃﻃﻮﻝ ﺃﻭ ﻹﻋﺎﺩﺓ ﺍﺳﺘﺜﻤﺎﺭﻫﺎ‪ ،‬ﲤﻨﺢ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﻣﻌﺎﻣﻠﺔ ﺿﺮﻳﺒﻴﺔ ﺗﻔﻀﻴﻠﻴﺔ ﻟﻸﺭﺑﺎﺡ ﺍﶈﺘﻔﻆ ‪‬ﺎ ﻟﻔﺘﺮﺓ‬
‫ﺗﺘﺠﺎﻭﺯ ﺣﺪﺍ ﺃﺩﱏ‪ ،‬ﻭﻋﺎﺩﺓ ﻣﺎ ﳜﻀﻊ ﻫﺬﺍ ﺍﳉﺰﺀ ﻣﻦ ﺍﻷﺭﺑﺎﺡ ﻟﻀﺮﻳﺒﺔ ﺑﻨﺼﻒ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ﺍﻟﺬﻱ ﲣﻀﻊ ﻟﻪ ﺍﻷﺭﺑﺎﺡ‬
‫‪1 OCDE(2010A), Op.cit, P12.‬‬
‫‪2 UN, UNCTAD, Tax Incentives and Foreign Direct Investment A Global Survey, New York and‬‬
‫‪Geneva, 2000,P 19-22.‬‬

‫‪64‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻌﺎﺩﻳﺔ‪ .‬ﻭﻟﺘﺠﻨﺐ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﳌﻌﺎﻣﻠﺔ ﻗﺼﺪ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﳝﻜﻦ ﲢﺪﻳﺪ ﺃﺟﻞ ﺃﻗﺼﻰ ﻻﺣﺘﺠﺎﺯ ﺍﻷﺭﺑﺎﺡ‪ ،‬ﻓﺈﻥ‬
‫ﱂ ﺗﺴﺘﺜﻤﺮ ﺧﻼﻝ ﺗﻠﻚ ﺍﳌﺪﺓ ﻳﻌﺎﺩ ﺇﺧﻀﺎﻋﻬﺎ ﳌﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺴﺎﺋﺪ ﰲ ﺗﺎﺭﻳﺦ ﲢﻘﻴﻖ ﺗﻠﻚ ﺍﻷﺭﺑﺎﺡ‪.‬‬
‫‪ -‬ﲣﻔﻴﺾ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‪ :‬ﺗﺆﺩﻱ ﺍﳌﻌﺪﻻﺕ ﺍﳌﺨﻔﻀﺔ ﻟﻠﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻠﻰ ﺍﺳﺘﲑﺍﺩ ﺍﻟﺘﺠﻬﻴﺰﺍﺕ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ‬
‫ﻭﻗﻄﻊ ﺍﻟﻐﻴﺎﺭ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﺆﻫﻠﺔ ﺇﱃ ﲣﻔﻴﺾ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﺃﻣﺎ ﺍﳌﻌﺪﻻﺕ ﺍﳌﺨﻔﻀﺔ ﻋﻠﻰ ﺍﺳﺘﲑﺍﺩ‬
‫ﺍﳌﻌﺪﺍﺕ ﺃﻭ ﺍﳌﻮﺍﺩ ﺍﳋﺎﻡ ﻭﻗﻄﻊ ﺍﻟﻐﻴﺎﺭ ﻭﺍﳌﺪﺧﻼﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺝ‪ ،‬ﻓﻬﻲ ﺗﺆﺩﻱ ﺇﱃ ﺧﻔﺾ ﺗﻜﺎﻟﻴﻒ‬
‫ﺍﻹﻧﺘﺎﺝ‪ .‬ﻛﻤﺎ ﻳﻨﺪﺭﺝ ﺿﻤﻦ ﻫﺬﻩ ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺘﺨﻔﻴﺾ ﻣﻦ ﺭﺳﻮﻡ ﺍﻟﺘﺼﺪﻳﺮ؛ ﻭﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻟﻠﺪﺧﻞ ﺍﳌﺘﺄﰐ ﻣﻦ‬
‫ﺍﻟﺼﺎﺩﺭﺍﺕ‪ ،‬ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺒﻴﻌﺎﺕ ﺍﶈﻠﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻟﻠﺘﺼﺪﻳﺮ؛ ﺧﻔﺾ ﺍﻟﺮﺳﻮﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺪﻓﻮﻋﺔ ﻋﻠﻰ‬
‫ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺼﺪﻳﺮ ﺃﻭ ﺍﻻﺳﺘﲑﺍﺩ‪.‬‬
‫‪ -‬ﲣﻔﻴﻀﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻷﺭﺑﺎﺡ ﺍﻷﻧﺸﻄﺔ ﺍﳌﺪﺭﺓ ﻟﻠﻌﻤﻼﺕ ﺍﻷﺟﻨﺒﻴﺔ‪ :‬ﺑﺴﺒﺐ ﺣﺎﺟﺔ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻟﻠﻌﻤﻼﺕ ﺍﻷﺟﻨﺒﻴﺔ‪،‬‬
‫ﳝﻜﻦ ﻟﻠﺤﻜﻮﻣﺎﺕ ﲣﻔﻴﺾ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ ﺍﶈﻘﻘﺔ ﺑﺎﻟﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ ﻟﺒﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﳌﻨﺘﺠﺔ‬
‫ﻟﺴﻠﻊ ﻣﻮﺟﻬﺔ ﻟﻠﺘﺼﺪﻳﺮ ﺃﻭ ﺍﳋﺪﻣﺎﺗﻴﺔ )ﺍﻟﺴﻴﺎﺣﺔ ﺍﻟﻔﻨﺎﺩﻕ(‪.‬‬

‫‪ -2‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬‬
‫ﻫﻲ ﺇﺳﻘﺎﻁ ﺣﻖ ﺍﻟﺪﻭﻟﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﲢﺖ ﺑﻌﺾ ﺍﻟﺸﺮﻭﻁ ﻣﻦ ﺃﺟﻞ ﲢﻔﻴﺰ ﺑﻌﺾ ﺍﻷﻧﺸﻄﺔ‪ ،‬ﻭﻗﺪ ﺗﻜﻮﻥ‬
‫ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺩﺍﺋﻤﺔ ﺃﻱ ﻃﻮﺍﻝ ﻣﺪﺓ ﺣﻴﺎﺓ ﺍﳌﺸﺮﻭﻉ‪ ،‬ﺃﻭ ﻣﺆﻗﺘﺔ ﺃﻱ ﳌﺪﺓ ﳏﺪﺩﺓ ﻋﺎﺩﺓ ﻣﺎ ﺗﻜﻮﻥ ﺍﳌﺪﺓ ﺍﻟﱵ ﻳﺪﺧﻞ ﻓﻴﻬﺎ‬
‫ﺍﳌﺸﺮﻭﻉ ﻣﺮﺣﻠﺔ ﺍﻟﻨﺸﺎﻁ ﻭﺍﻹﻧﺘﺎﺝ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﻫﺬﺍ ﺍﻹﻋﻔﺎﺀ ﻛﻠﻴﺎ ﺃﻭﺟﺰﺋﻴﺎ‪ .1‬ﻏﲑ ﺃﻥ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﳛﺮﻡ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺑﻌﺾ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻮﻓﺮﻫﺎ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻷﺧﺮﻯ ﻛﺘﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ‬
‫ﺃﻭ ﺧﺼﻢ ﻓﻮﺍﺋﺪ ﺍﻟﻘﺮﻭﺽ‪ .2‬ﻛﻤﺎ ﳝﺘﺎﺯ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻟﺒﺴﺎﻃﺔ ﻟﻜﻞ ﻣﻦ ﺍﳌﻜﻠﻒ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻨﻪ ﻳﻨﻄﻮﻱ‬
‫‪3‬‬
‫ﻋﻠﻰ ﺑﻌﺾ ﺍﻟﺴﻠﺒﻴﺎﺕ ﻣﻨﻬﺎ‪:‬‬

‫‪ -‬ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻪ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﻳﺘﻮﻗﻊ ﺃﻥ ﲢﻘﻖ ﺃﺭﺑﺎﺡ ﻛﺒﲑﺓ‪ ،‬ﻭﻫﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ ﻋﺎﺩﺓ ﻣﺎ ﺗﻨﺠﺰ ﰲ ﻏﻴﺎﺏ‬
‫ﺍﻻﻣﺘﻴﺎﺯ ﺍﻟﻀﺮﻳﱯ؛‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﺗﻠﺠﺄ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺇﱃ ﺍﻻﺗﻔﺎﻕ ﻣﻊ ﻣﺆﺳﺴﺎﺕ ﻣﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﻟﺘﺤﻮﻳﻞ‬
‫ﺃﺭﺑﺎﺣﻬﺎ ﻟﺘﺠﻨﺐ ﺍﻹﺧﻀﺎﻉ ﺍﻟﻀﺮﻳﱯ؛‬

‫‪1 Andri Barilari, Robert Drape, Exonération Fiscale Dans Le Lexique Fiscale, 2eme Edition,‬‬
‫‪Dalloz,1992, P 82.‬‬
‫‪2 UN, UNCTAD , Op.Cit, P 19-22‬‬
‫‪3 Vito Tanzi and Howell Zee, Une politique fiscale pour les pays en développement, FMI, 2001,‬‬
‫‪P 14.‬‬

‫‪65‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﻗﺪ ﻳﻠﺠﺄ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﺇﱃ ﻋﻤﻠﻴﺎﺕ ﲤﻮﻳﻪ ﺑﺘﻮﻗﻴﻒ ﺍﳌﺸﺮﻭﻉ ﺑﻌﺪ ﺍﻧﺘﻬﺎﺀ ﻓﺘﺮﺓ ﺍﻹﻋﻔﺎﺀ ﻭﺇﻗﺎﻣﺔ ﻣﺸﺮﻭﻉ ﺁﺧﺮ ﺑﺎﺳﻢ‬
‫ﳐﺘﻠﻒ ﻣﻊ ﺍﻻﺣﺘﻔﺎﻅ ﺑﺎﳌﻠﻜﻴﺔ؛‬
‫‪ -‬ﻋﺎﺩﺓ ﻣﺎ ﲤﻴﻞ ﺍﻟﻌﻄﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺪﻭﺩﺓ ﺍﳌﺪﺓ ﺇﱃ ﺍﺟﺘﺬﺍﺏ ﻣﺸﺎﺭﻳﻊ ﻗﺼﲑﺓ ﺍﻷﺟﻞ ﺗﻜﻮﻥ ﻓﻮﺍﺋﺪﻫﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻗﻞ‬
‫ﳑﺎ ﻫﻮ ﻣﺄﻣﻮﻝ‪.‬‬

‫ﻛﻤﺎ ﻳﻨﺪﺭﺝ ﺿﻤﻦ ﻫﺬﺍ ﺍﻟﺼﻨﻒ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻟﻠﺘﺠﻬﻴﺰﺍﺕ ﺍﳌﺴﺘﻮﺭﺩﺓ ﺃﻭ ﺍﳌﻮﺍﺩ ﺍﻷﻭﻟﻴﺔ ﺃﻭ ﻗﻄﻊ‬
‫ﺍﻟﻐﻴﺎﺭ ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﳌﺪﺧﻼﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺝ‪ ،‬ﻭﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺭﺳﻮﻡ ﺍﻟﺘﺼﺪﻳﺮ‪.‬‬

‫‪ -3‬ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬‬
‫ﺍﳋﺼﻢ ﻫﻮ ﻣﺒﻠﻎ ﻳﺘﻢ ﲟﻮﺟﺒﻪ ﲣﻔﻴﺾ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﻌﺘﻤﺪ ﻗﻴﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺰﻯ ﺇﱃ‬
‫ﺍﳋﺼﻮﻣﺎﺕ ﻋﻠﻰ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺬﻱ ﳜﻀﻊ ﻟﻪ ﺍﳌﻜﻠﻒ‪ ،‬ﻓﻜﻠﻤﺎ ﺍﺭﺗﻔﻊ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﺭﺗﻔﻌﺖ ﻗﻴﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳋﺼﻢ‪ .‬ﻭﻫﻮ ﻳﺴﺘﺨﺪﻡ ﻷﻏﺮﺍﺽ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻣﻦ ﺍﺳﺘﺨﺪﺍﻣﺎﺗﻪ‪:‬‬
‫‪ -‬ﻳﺴﺘﺨﺪﻡ ﺍﳋﺼﻢ ﻟﺘﺼﺤﻴﺢ ﺗﺼﺎﻋﺪﻳﺔ ﺍﻟﻀﺮﻳﺒﺔ‪ :‬ﻭﺫﻟﻚ ‪‬ﺪﻑ ﲢﻘﻴﻖ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﻨﺠﻢ‬
‫ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﻻﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻹﺧﻀﺎﻉ ﻛﻠﻤﺎ ﺍﺭﺗﻔﻊ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﻗﺪ ﻳﺆﺩﻱ ﺫﻟﻚ ﰲ ﺑﻌﺾ‬
‫ﺍﳊﺎﻻﺕ ﺍﺭﺗﻔﺎﻉ ﺍﻟﻀﺮﻳﺒﺔ ﺑﺸﻜﻞ ﻏﲑ ﻣﺘﻨﺎﺳﺐ ﻣﻊ ﺍﺭﺗﻔﺎﻉ ﺍﻟﺪﺧﻞ‪ ،‬ﻓﻴﺴﻤﺢ ﺑﺘﻄﺒﻴﻖ ﺍﳋﺼﻢ ﻟﺘﺨﻔﻴﺾ ﻣﺒﻠﻎ‬
‫ﺍﻟﻀﺮﻳﺒﺔ؛‬
‫‪ -‬ﺍﳋﺼﻮﻣﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ‪ :déductions pour placements‬ﻳﺴﻤﺢ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻮﻣﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‬
‫ﺑﺘﺨﻔﻴﺾ ﺍﻟﻘﺎﻋﺪﺓ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﲜﺰﺀ ﺃﻭ ﺑﻨﺴﺒﺔ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﳏﺪﺩﺓ ﺇﺿﺎﻓﺔ ﺇﱃ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺴﻤﺢ ﺑﺘﺨﻔﻴﺾ ﻣﺒﻠﻎ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻮﺍﺟﺐ ﺩﻓﻌﻬﺎ‪ .‬ﺗﺴﺘﺨﺪﻡ ﺍﳋﺼﻮﻣﺎﺕ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻣﻦ ﺃﺟﻞ ﺗﺸﺠﻴﻊ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻠﻰ ﲡﺪﻳﺪ ﺍﺳﺘﺜﻤﺎﺭﺍ‪‬ﺎ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﲢﺪﻳﺪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺆﻫﻠﺔ‬
‫ﻭﲢﺪﻳﺪ ﻣﺒﻠﻎ ﺃﻭ ﻧﺴﺒﺔ ﺍﳋﺼﻢ ﻭﺷﺮﻭﻁ ﺍﻻﺳﺘﻔﺎﺩﺓ‪ .‬ﻭﳝﻜﻦ ﺗﻘﻴﻴﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳋﺼﻮﻣﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﰲ ﺣﺪﻭﺩ‬
‫ﻧﺴﺒﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﺤﻘﺔ ﲡﻨﺒﺎ ﻟﺸﻤﻮﻝ ﻣﺒﻠﻎ ﺍﳋﺼﻢ ﻛﻞ ﺍﻟﻀﺮﻳﺒﺔ‪ .1‬ﻟﻠﺨﺼﻮﻣﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‬
‫‪2‬‬
‫ﻋﻴﺒﺎﻥ ﻳﻮﻓﺮﺍﻥ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﻼﻋﺐ ﻟﺘﻤﺪﻳﺪ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﳝﻴﻞ ﺇﱃ ﺗﻔﻀﻴﻞ ﺍﻷﺻﻮﻝ ﺍﻟﺜﺎﺑﺘﺔ ﺍﻟﻘﺼﲑﺓ ﺍﻷﺟﻞ‪ ،‬ﺫﻟﻚ ﺃﻥ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﻳﺼﺒﺢ ﻣﺘﺎﺣﺎ ﻛﻞ ﻣﺮﺓ ﻳﺘﻢ ﻓﻴﻬﺎ‬
‫ﺍﺳﺘﺒﺪﺍﻝ ﺍﻷﺻﻮﻝ؛‬

‫‪1 David Holland and Richard J. Vann , Income Tax Incentives for Investment , Tax Law Design‬‬
‫‪and Drafting,volume 2;IMF, 1998 , P 6.‬‬
‫‪2 Vito Tanzi and Howell Zee ,Op.Cit, P 15.‬‬

‫‪66‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﻗﺪ ﺗﻌﻤﺪ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺆﻫﻠﺔ ﻹﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻈﺎﻡ ﻋﻦ ﻃﺮﻳﻖ ﺑﻴﻊ ﻭﺍﺳﺘﺮﺩﺍﺩ ﻧﻔﺲ ﺍﻷﺻﻮﻝ ﻭﺍﳌﻄﺎﻟﺒﺔ‬
‫ﺑﺎﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻭ ﺍﻟﻘﻴﺎﻡ ﺑﺪﻭﺭ ﺍﻟﻮﺳﻴﻂ ﻟﺸﺮﺍﺀ ﺍﻻﺻﻮﻝ ﻟﻔﺎﺋﺪﺓ ﺷﺮﻛﺎﺕ ﺃﺧﺮﻯ ﻏﲑ ﻣﺆﻫﻠﺔ ﻟﻺﺳﺘﻔﺎﺩﺓ‬
‫ﻣﻦ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫‪ -‬ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ‪ :‬ﻣﻦ ﺑﲔ ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﱵ ﺗﺮﻣﻲ ﺇﱃ ﲣﻔﻴﺾ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﺍﻟﺴﻤﺎﺡ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ‬
‫ﺑﺘﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ ﻟﻌﺪﺩ ﳏﺪﺩ ﻣﻦ ﺍﻟﺴﻨﻮﺍﺕ )ﻋﺎﺩﺓ ﻣﻦ ﺛﻼﺙ ﺇﱃ ﲬﺲ ﺳﻨﻮﺍﺕ(‪ .‬ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﻳﺴﻤﺢ‬
‫ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﶈﺘﻤﻞ ﺗﻜﺒﺪﻫﻢ ﺧﺴﺎﺋﺮ ﻣﻦ ﲣﻔﻴﺾ ﻣﺒﻠﻎ ﺍﻟﻀﺮﺍﺋﺐ ﺧﻼﻝ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻼﺣﻘﺔ‪ ،‬ﻭﻫﺬﺍ ‪‬ﺪﻑ‬
‫ﺗﺸﺠﻴﻌﻬﻢ ﻋﻠﻰ ﺍﻟﺒﻘﺎﺀ ﰲ ﺍﻟﺴﻮﻕ‪ .‬ﻗﺪ ﻳﺴﺘﺨﺪﻡ ﻫﺬﺍ ﺍﻻﺟﺮﺍﺀ ﻟﻠﺘﻼﻋﺐ ﰲ ﳎﻮﻋﺎﺕ ﺍﻟﺸﺮﻛﺎﺕ ﺑﺘﺤﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ‬
‫ﺇﱃ ﺷﺮﻛﺎﺕ ﺧﺎﺭﺝ ﺍﻟﺒﻠﺪ ﻭﺍﺿﻬﺎﺭ ﺧﺴﺎﺋﺮ ﰲ ﺑﻠﺪ ﺍﻟﺬﻱ ﻳﺴﻤﺢ ﺑﺬﻟﻚ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﻻﺧﺬ ﺑﻜﻞ‬
‫ﺍﻹﺣﺘﻴﺎﻃﺎﺕ ﻟﺘﺠﻨﺐ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻴﺊ ﳍﺬﺍ ﺍﻹﺟﺮﺍﺀ ﺧﺎﺻﺔ ﺇﺫﺍ ﻛﺎﻥ ﺣﺠﻢ ﺍﳋﺴﺎﺋﺮ ﻛﺒﲑ ﺟﺪﺍ‪ ،‬ﻣﻊ ﻭﺿﻊ‬
‫ﺷﺮﻭﻁ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻨﻪ‪.1‬‬
‫‪ -‬ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ‪ :‬ﻳﺴﻤﺢ ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ ﲞﺼﻢ ﺃﻛﱪ ﻣﻦ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻷﻭﱃ‪ ،‬ﻭﻫﻮ ﻣﺎ‬
‫ﻳﻮﻓﺮ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺗﺪﻓﻘﺎﺕ ﻧﻘﺪﻳﺔ ﺃﻛﱪ ﰲ ﻓﺘﺮﺓ ﺃﻗﺮﺏ ﺇﱃ ﻓﺘﺮﺓ ﲢﻤﻞ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺴﻨﻮﺍﺕ ﺍﻷﻭﱃ‬
‫ﻣﻦ ﺍﳌﺸﺮﻭﻉ ﻓﺈﺫﺍ ﺣﻘﻖ ﺍﳌﺸﺮﻭﻉ ﺧﺴﺎﺋﺮ ﻓﺈﻥ ﺗﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ ﻟﻦ ﻳﻜﻮﻥ ﻟﻪ ﺃﻱ ﺃﺛﺮ ﻭﺑﺎﻟﺘﺎﱄ ﳝﻜﻦ ﺃﻥ ﺗﺮﺧﺺ‬
‫ﺍﳊﻜﻮﻣﺔ ﺑﻌﺪﻡ ﺗﻄﺒﻴﻖ ﺍﻻﻫﺘﻼﻙ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻷﻭﱃ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﺘﻴﺠﺔ ﺧﺴﺎﺭﺓ ﻭﻳﺴﻤﺢ ﺑﺘﺮﺣﻴﻠﻪ ﺇﱃ ﺍﻟﺴﻨﻮﺍﺕ‬
‫ﺍﻟﻼﺣﻘﺔ ﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﻻﻣﺘﻴﺎﺯ ﺍﻟﻀﺮﻳﱯ‪ .2‬ﻭﻛﺬﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﻟﺬﻳﻦ ﻳﺴﺘﻔﻴﺪﻭﻥ ﻣﻦ ﻋﻄﻠﺔ ﺿﺮﻳﺒﻴﺔ ﻓﺎﻧﻪ‬
‫ﳝﻜﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺗﺮﺣﻴﻞ ﺍﻻﻫﺘﻼﻙ ﺇﱃ ﺳﻨﻮﺍﺕ ﺍﻹﺧﻀﺎﻉ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ‬
‫‪3‬‬
‫ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ ﻟﻪ ﻣﻴﺰﺍﺕ ﺃﺧﺮﻯ ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﻫﻮ ﺃﻗﻞ ﺗﻜﻠﻔﺔ‪ ،‬ﻻﻥ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻘﻠﻴﻠﺔ ﺍﻷﻭﱃ ﻳﺘﻢ ﺍﺳﺘﺮﺩﺍﺩﻫﺎ ﺟﺰﺋﻴﺎ ﻋﻠﻰ ﺍﻷﻗﻞ ﰲ‬
‫ﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻼﺣﻘﺔ ﻣﻦ ﻋﻤﺮ ﺍﻷﺻﻞ‪ .‬ﻷﻥ ﺍﳌﺒﻠﻎ ﺍﻟﻜﻠﻲ ﻟﻺﻫﺘﻼﻙ ﻳﺒﻘﻰ ﺛﺎﺑﺘﺎ‪.‬‬
‫‪ -‬ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺘﺴﺎﺭﻉ ﻣﺴﻤﻮﺣﺎ ﺑﻪ ﻣﺆﻗﺘﺎ ﻓﺈﻧﻪ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﻛﺒﲑﺓ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﻟﻘﺼﲑ؛‬
‫‪ -‬ﻗﺪ ﻳﺴﺘﻔﻴﺪ ﻣﺸﺮﻭﻉ ﻣﻦ ﻋﺪﺓ ﺍﻣﺘﻴﺎﺯﺍﺕ ﰲ ﺁﻥ ﻭﺍﺣﺪ‪ ،‬ﻛﺎﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ‪ ،‬ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ ﻭﺍﳌﻌﺪﻝ‬
‫ﺍﳌﺨﻔﺾ‪.‬‬

‫‪ 1‬ﻃﺎﺭﻕ ﳏﻤﻮﺩ ﻋﺒﺪ ﺍﻟﺴﻼﻡ ﺍﻟﺴﺎﻟﻮﺱ‪ ،‬ﺗﻔﻌﻴﻞ ﺩﻭﺭ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻇﻞ ﺍﻷﺯﻣﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺩﺍﺭ ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﺍﻟﻘﺎﻫﺮﺓ‪،‬‬
‫‪ ،2010‬ﺹ ‪.84‬‬
‫‪2 UN, UNCTAD, Op.cit, P 19-22‬‬
‫‪3 Vito Tanzi and Howell Zee , Op.cit, P 15.‬‬

‫‪67‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -‬ﺍﳋﺼﻮﻣﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺘﻮﻇﻴﻒ‪ :‬ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﳝﻜﻦ ﺃﻥ ﺗﺸﻜﻞ ﻣﺴﺎﳘﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻟﱵ‬
‫ﺗﻔﺮﺿﻬﺎ ﺍﳊﻜﻮﻣﺎﺕ ﻋﺒﺌﺎ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﻭﻻ ﺳﻴﻤﺎ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳉﺪﻳﺪﺓ‪ .‬ﻭﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﻗﻄﺎﻋﺎﺕ ﺃﻭ‬
‫ﻣﻨﺎﻃﻖ ﺟﻐﺮﺍﻓﻴﺔ ﳏﺪﺩﺓ‪ ،‬ﳝﻜﻦ ﻟﻠﺤﻜﻮﻣﺎﺕ ﺍﻟﺴﻤﺎﺡ ﲞﺼﻢ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻣﻦ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ‬
‫ﺃﻭ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻗﺮﺿﺎ ﺿﺮﻳﺒﻴﺎ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﻋﺪﺩ ﺍﳌﻮﻇﻔﲔ ﺍﳌﻌﻴﻨﲔ‪1‬؛‬
‫‪ -‬ﳝﻜﻦ ﻟﻠﺤﻜﻮﻣﺎﺕ ﺍﻟﺴﻤﺎﺡ ﲞﺼﻢ ﻣﻜﺮﺭ )ﻣﺰﺩﻭﺝ( ﻟﺒﻌﺾ ﺃﻧﻮﺍﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻟﺘﺸﺠﻴﻊ ﺳﻠﻮﻙ ﻣﻌﲔ ﻛﻨﻔﻘﺎﺕ‬
‫ﺍﻟﺘﺪﺭﻳﺐ‪ ،‬ﻭﻧﻔﻘﺎﺕ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‪ ،‬ﺃﻭ ﻧﻔﻘﺎﺕ ﺍﻻﺷﻬﺎﺭ ﻭﺗﺴﻮﻳﻖ ﺍﻟﺼﺎﺩﺭﺍﺕ‪.‬‬

‫‪ -4‬ﺗﺄﺟﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ)ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪:‬‬

‫ﲟﻮﺟﺒﻬﺎ ﺗﺴﺘﻔﻴﺪ ﺍﳌﺆﺳﺴﺔ ﻣﻦ ﻋﺪﻡ ﺇﺧﻀﺎﻉ ﻟﻠﻀﺮﻳﺒﺔ ﻟﻔﺘﺮﺓ ﳏﺪﺩﺓ‪ .‬ﻭﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﳝﻜﻦ ﲤﺪﻳﺪ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ‬
‫ﻣﻊ ﺍﻹﺧﻀﺎﻉ ﳌﻌﺪﻝ ﳐﻔﺾ‪ .‬ﺇﺣﺪﻯ ﻣﺰﺍﻳﺎ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﻫﻲ ﻋﺪﻡ ﺍﳋﻀﻮﻉ ﻟﻠﻀﺮﺍﺋﺐ ﰲ‬
‫ﺍﻟﺴﻨﻮﺍﺕ ﺍﻷﻭﱃ ﻣﻦ ﺍﻟﻨﺸﺎﻁ‪ .‬ﻭﻷﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳝﺘﺪ ﰲ ﺍﻷﺟﻞ ﺍﻟﻄﻮﻳﻞ ﻓﺈﻥ ﺍﳌﺴﺘﺜﻤﺮ ﻳﻬﺘﻢ ﲝﺴﺎﺏ ﻋﺎﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺑﻌﺪ‬
‫‪2‬‬
‫ﺍﻧﻘﻀﺎﺀ ﻓﺘﺮﺓ ﺍﻟﺘﺄﺟﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺗﻄﺮﺡ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﺪﺩ ﻣﺴﺎﺋﻞ ﺗﻘﻨﻴﺔ ﳚﺐ ﲢﺪﻳﺪﻫﺎ‪:‬‬
‫‪ -‬ﻣﱴ ﻳﺒﺪﺃ ﺳﺮﻳﺎﻥ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﳝﻜﻦ ﲢﺪﻳﺪ ﺗﺎﺭﻳﺦ ﺍﻟﺸﺮﻭﻉ ﰲ ﺍﻻﺳﺘﻐﻼﻝ ﻛﺘﺎﺭﻳﺦ ﻟﺒﺪﺀ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻌﻄﻠﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﰲ ﺍﻟﺴﻨﺔ ﺍﻷﻭﱃ ﺍﻟﱵ ﺣﻘﻘﺖ ﺍﳌﺆﺳﺴﺔ ﺭﲝﺎ‪ .‬ﻓﺎﳌﺸﺎﺭﻳﻊ ﺍﻟﻜﺒﲑﺓ ﺍﻟﱵ ﺗﺘﻄﻠﺐ ﺭﺅﻭﺱ ﺃﻣﻮﺍﻝ ﺿﺨﻤﺔ‬
‫ﻋﺎﺩﺓ ﻣﺎ ﺗﺘﻜﺒﺪ ﺧﺴﺎﺋﺮ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻷﻭﱃ ﻣﻦ ﺍﻻﺳﺘﻐﻼﻝ‪ ،‬ﻓﺒﺪﺃ ﺳﺮﻳﺎﻥ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺗﺎﺭﻳﺦ ﺍﻟﺸﺮﻭﻉ ﰲ‬
‫ﺍﻻﺳﺘﻐﻼﻝ ﻗﺪ ﳚﻌﻞ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺪﻓﻮﻋﺔ ﻋﻠﻰ ﻣﺪﻯ ﻋﻤﺮ ﺍﳌﺸﺮﻭﻉ ﺃﻛﱪ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻌﻤﻞ ﻛﻤﺜﺒﻂ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺇﺫﺍ ﱂ‬
‫ﻳﺴﻤﺢ ﺑﺘﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ ﺍﳌﺘﻜﺒﺪﺓ ﰲ ﺳﻨﻮﺍﺕ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺑﺪﺃ ﺳﺮﻳﺎﻥ ﺍﻟﻌﻄﻠﺔ ﻣﻦ ﺃﻭﻝ ﺳﻨﺔ ﺣﻘﻘﺖ ﻓﻴﻬﺎ‬
‫ﺍﳌﺆﺳﺴﺔ ﺃﺭﺑﺎﺣﺎ‪ ،‬ﻓﻴﺠﺐ ﺗﻮﺿﻴﺢ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺃﻭﻝ ﺳﻨﺔ ﲢﻘﻖ ﻓﻴﻬﺎ ﺃﺭﺑﺎﺣﺎ ﺃﻡ ﺃﻭﻝ ﺳﻨﺔ ﲢﻘﻖ ﻓﻴﻬﺎ ﺃﺭﺑﺎﺣﺎ‬
‫ﺗﺮﺍﻛﻤﻴﺔ ﺇﳚﺎﺑﻴﺔ ﻋﻠﻰ ﻋﻤﻠﻴﺎ‪‬ﺎ؛‬
‫ﻣﻌﺎﻣﻠﺔ ﺍﻻﻫﺘﻼﻙ ﺧﻼﻝ ﻓﺘﺮﺓ ﺍﻟﻌﻄﻠﺔ‪ .‬ﻫﻞ ﳚﺐ ﺃﻥ ﻳﺘﻢ ﺧﺼﻤﻬﺎ ﺧﻼﻝ ﻓﺘﺮﺓ ﺍﻟﻌﻄﻠﺔ ﺃﻭ ﳝﻜﻦ ﺗﺄﺟﻴﻠﻬﺎ ﺣﱴ ﺑﻌﺪ‬ ‫‪-‬‬
‫ﺍﻧﺘﻬﺎﺀ ﺍﻟﻌﻄﻠﺔ؟ ﻓﺨﺼﻤﻬﺎ ﺧﻼﻝ ﻓﺘﺮﺓ ﺍﻟﻌﻄﻠﺔ ﳛﺮﻡ ﺍﳌﺆﺳﺴﺔ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺗﺒﻂ ﺑﺘﻄﺒﻴﻖ‬
‫ﺍﻻﻫﺘﻼﻙ‪ ،‬ﺃﻣﺎ ﺗﺄﺟﻴﻠﻬﺎ ﻓﻴﻌﺘﱪ ﺍﻣﺘﻴﺎﺯﺍ ﺇﺿﺎﻓﻴﺎ ﻳﻘﺪﻡ ﻟﻠﻤﺆﺳﺴﺔ؛‬
‫‪ -‬ﻣﺪﺓ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻏﺎﻟﺒﺎ ﻣﺎ ﲢﺪﺩ ﺍﻟﺪﻭﻝ ﻓﺘﺮﺓ ﺃﻗﺼﺮ ﻟﻠﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻦ ﺍﳌﺸﺎﺭﻳﻊ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ ﻛﺜﻴﻔﺔ ﺭﺃﺱ‬
‫ﺍﳌﺎﻝ ﻻ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﻫﺬﺍ ﺍﻻﻣﺘﻴﺎﺯ ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪ .‬ﻟﺬﻟﻚ ﻓﺈﻥ ﺟﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻃﻮﻳﻠﺔ ﺍﻻﺟﻞ ﻳﺘﻄﻠﺐ ﻓﺘﺮﺓ‬
‫ﻋﻄﻠﺔ ﺿﺮﻳﺒﻴﺔ ﻃﻮﻳﻠﺔ ﺍﻻﺟﻞ‪ ،‬ﺇﻻ ﺃﻥ ﻃﻮﻝ ﻣﺪﺓ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻌﺘﱪ ﻣﻜﻠﻔﺎ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫‪1 UN, UNCTAD, Op.cit,P 22.‬‬

‫‪2 Vito Tanzi and Howell Zee , Op.cit, P 14-15.‬‬

‫‪68‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ -5‬ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪:‬‬
‫ﳜﻔﺾ ﺍﻟﻘﺮﺽ ﻣﻦ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﺑﻌﺪ ﲢﺪﻳﺪﻫﺎ‪ .‬ﻣﻘﺎﺭﻧﺔ ﺑﺎﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻠﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺰﺍﻳﺎ ﺃﻓﻀﻞ‪،‬‬
‫ﳝﻜﻦ ﻣﻦ ﺧﻼﳍﺎ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻓﺌﺎﺕ ﳏﺪﺩﺓ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺑﻄﺮﻳﻘﺔ ﺃﻓﻀﻞ ﻭﺗﻜﺎﻟﻴﻔﻬﺎ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ ﻭﻗﺎﺑﻠﻴﺔ ﻟﻺﺩﺍﺭﺓ‪.‬‬

‫ﻣﻦ ﺑﲔ ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺒﺴﻴﻄﺔ ﻭﺍﻟﻔﻌﺎﻟﺔ ﻹﺩﺍﺭﺓ ﻧﻈﺎﻡ ﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﲢﺪﻳﺪ ﻣﻘﺪﺍﺭ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ‬
‫ﳝﻨﺢ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﳌﺆﻫﻠﺔ ﺇﻳﺪﺍﻉ ﺍﳌﺒﻠﻎ ﰲ ﺣﺴﺎﺏ ﺧﺎﺹ ﺑﺎﻟﻀﺮﺍﺋﺐ )ﻗﻴﺪ ﳏﺎﺳﱯ(‪ .‬ﰒ ﺗﻌﺎﻣﻞ ﺍﳌﺆﺳﺴﺔ ﺑﺸﻜﻞ ﻋﺎﺩﻱ‬
‫ﻛﻤﻜﻠﻒ ﺿﺮﻳﱯ ﻭﻓﻘﺎ ﻟﻠﺘﺸﺮﻳﻊ ﺍﳌﻌﻤﻮﻝ ﺑﻪ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺷﺮﻁ ﺗﻘﺪﱘ ﺍﻟﺘﺼﺮﻳﺢ‪ .‬ﺃﻣﺎ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﱵ ﺗﺴﺘﺤﻖ ﻓﺘﺨﺼﻢ ﻣﻦ‬
‫ﺍﳊﺴﺎﺏ ﺍﳋﺎﺹ ﺑﺎﻟﻀﺮﻳﺒﺔ‪ .‬ﻭ‪‬ﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ‪ ،‬ﳝﻜﻦ ﻟﻠﺤﻜﻮﻣﺔ ﺍﻟﺘﺤﻜﻢ ﰲ ﺃﻱ ﻭﻗﺖ ﻋﻠﻰ ﺇﻳﺮﺍﺩﺍﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ‪،‬‬
‫ﻭﻣﻌﺮﻓﺔ ﻣﻘﺪﺍﺭ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻻ ﺗﺰﺍﻝ ﻣﺘﺎﺣﺔ ﻟﻠﻤﺆﺳﺴﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﳝﻜﻦ ﺇﺩﺍﺭﺓ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ‬
‫‪1‬‬
‫ﺑﻄﺮﻳﻘﺔ ﺗﺸﺒﻪ ﺇﱃ ﺣﺪ ﺑﻌﻴﺪ ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻊ ﺿﻤﺎﻥ ﲢﻘﻴﻖ ﻧﺘﺎﺋﺞ ﳑﺎﺛﻠﺔ‪.‬‬

‫ﺨﻼﺼﺔ‬

‫ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺃﻥ ﻧﺒﲔ ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﻌﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻜﻮﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﺩﺍﺓ ﺗﻠﻚ ﺍﻟﺴﻴﺎﺳﺔ ﰲ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ ،‬ﻓﻘﺪ ﺃﺩﻯ ﺍﻟﺘﻄﻮﺭ ﰲ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ‬
‫ﺟﻌﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﺩﺍﺓ ﺗﺪﺧﻞ ﺑﻴﺪ ﺍﻟﺪﻭﻟﺔ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺑﻌﺾ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻛﺎﻻﺳﺘﺜﻤﺎﺭ ﺍﻻﺩﺧﺎﺭ ﺍﻟﺘﻮﻇﻴﻒ ﻭﻏﲑﻫﺎ ﺃﻭ ﺗﻮﺟﻴﻪ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺇﱃ ﻗﻄﺎﻋﺎﺕ ﺃﻭ ﻣﻨﺎﻃﻖ ﻣﺮﻏﻮﺑﺔ‪ .‬ﻛﻤﺎ ﺗﺴﺘﺨﺪﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻏﺮﺍﺽ ﺍﺟﺘﻤﺎﻋﻴﺔ ﻭﺳﻴﺎﺳﻴﺔ ﻭﺑﻴﺌﻴﺔ‪.‬‬

‫ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﺗﻄﺮﻗﻨﺎ ﳌﻔﻬﻮﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﺎﻋﺘﺒﺎﺭﻩ ﺍﻹﻃﺎﺭ ﺍﻟﺬﻱ ﺗﻄﺒﻖ ﺿﻤﻨﻪ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺣﺎﻭﻟﻨﺎ ﺑﻴﺎﻥ ﻣﺪﻯ ﺗﺄﺛﺮ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﳍﻴﺎﻛﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺪﻭﻝ ﻭﺩﺭﺟﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻛﻴﻒ‬
‫ﺗﺆﺛﺮ ﻫﺬﻩ ﺍﶈﺪﺩﺍﺕ ﰲ ﺍﺧﺘﻴﺎﺭ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﻭﻣﺴﺘﻮﻯ ﺍﻻﻗﺘﻄﺎﻉ ﺍﳌﻼﺋﻢ ﳋﺼﺎﺋﺺ ﻛﻞ ﺩﻭﻟﺔ‪ .‬ﻭﰎ ﺗﺄﻛﻴﺪ ﺫﻟﻚ ﻣﻦ‬
‫ﺧﻼﻝ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﳍﻴﺎﻛﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻭ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﱵ ﲣﺘﻠﻒ ﻫﻴﺎﻛﻠﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﺧﺘﻼﻓﺎ ﻛﺒﲑﺍ‪ .‬ﻓﺎﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﺗﺘﻤﻴﺰ ﺑﺎﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺤﺼﻴﻞ ﻧﺘﻴﺠﺔ ﺍﳊﺠﻢ ﺍﻟﻮﺍﺳﻊ ﻟﻠﻮﻋﺎﺀ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺑﺎﺭﺗﻔﺎﻉ ﻧﺴﺒﺔ ﺍﻹﺧﻀﺎﻉ ﺍﻟﻀﺮﻳﱯ ﻧﺘﻴﺠﺔ ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ‪ .‬ﺃﻣﺎ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻓﻬﻴﺎﻛﻠﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺗﺘﻤﻴﺰ ﺑﺎﳔﻔﺎﺽ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺤﺼﻴﻞ ﻧﺘﻴﺠﺔ ﺍﳊﺠﻢ ﺍﻟﻀﻴﻖ ﻟﻠﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ ﺑﻔﻌﻞ ﻫﻴﻤﻨﺔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻏﲑ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻺﺧﻀﺎﻉ‬

‫‪1 Vito Tanzi and Howell Zee , Op.cit, P 15.‬‬

‫‪69‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ :‬ﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺇﻃﺎﺭ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﺗﺘﻤﻴﺰ ﺑﺘﺪﱐ ﻧﺴﺒﺔ ﺍﻹﺧﻀﺎﻉ ﺍﻟﻀﺮﻳﱯ ﻧﺘﻴﺠﺔ ﺗﺪﱐ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﰲ ﻫﺬﻩ‬
‫ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺳﻮﺀ ﺃﺩﺍﺀ ﺍﻻﺩﺭﺍﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺬﻱ ﳝﻴﺰ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ‪.‬‬

‫ﺃﻣﺎ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ ،‬ﻓﺨﺼﺺ ﻟﻠﺘﻌﺮﻑ ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﻴﺎﻥ ﻇﺮﻭﻑ ﻇﻬﻮﺭ ﻫﺬﺍ ﺍﳌﻔﻬﻮﻡ‬
‫ﻭﺗﻄﻮﺭﻩ‪ ،‬ﻭﻛﺬﺍ ﺍﳌﻨﺎﻗﺸﺎﺕ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻟﱵ ﺗﻨﺎﻭﻟﺖ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﻭﺍﻟﱵ ﺗﺒﺎﻳﻨﺖ ﺑﲔ ﻓﺮﻳﻖ ﻣﺆﻳﺪ ﻭﺁﺧﺮ ﻣﻌﺎﺭﺽ ﳌﻔﻬﻮﻡ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺣﻴﺚ ﺗﺒﲔ ﺃﻥ ﺳﺒﺐ ﻣﻌﺎﺭﺿﺔ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻳﻜﻤﻦ ﰲ ﻣﻌﺎﺭﺿﺔ ﺍﳌﻌﺎﻳﲑ ﺍﻟﱵ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ‬
‫ﲢﺪﺩ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ﺍﳌﻌﺎﺭﺿﻮﻥ ﺃ‪‬ﺎ ﺗﻔﺘﻘﺮ ﻟﻠﻤﻮﺿﻮﻋﻴﺔ‪ ،‬ﻭﻫﻲ ﺃﺣﻜﺎﻡ ﺫﺍﺗﻴﺔ‪ ،‬ﻭﻳﺮﻯ ﻓﺮﻳﻖ ﺁﺧﺮ‬
‫ﻣﻦ ﺍﳌﻌﺎﺭﺿﲔ ﺃﻥ ﺣﻴﺎﺩ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﻘﺘﻀﻲ ﺃﻥ ﻳﻜﻮﻥ ﺧﺎﻟﻴﺎ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﻣﺆﻳﺪﻭﺍ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻴﻌﺘﻘﺪﻭﻥ ﺑﺄﳘﻴﺘﻬﺎ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻳﻌﺘﺮﻓﻮﻥ ﺑﺼﻌﻮﺑﺔ ﺍﻻﺗﻔﺎﻕ ﻋﻞ ﻣﻌﺎﻳﲑ ﻟﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﻭﺗﺒﲔ ﻟﻨﺎ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳌﺒﺤﺚ ﺃﻥ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﺻﺒﺢ ﻣﻌﺘﺮﻓﺎ ﺑﻪ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﻌﺎﳌﻲ ﻛﺄﺩﺍﺓ‬
‫ﻟﻀﺒﻂ ﻭﺗﻮﺟﻴﻪ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﳊﺠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻟﻠﻤﻌﺎﺭﺿﲔ‪ ،‬ﻭﻋﺪﻡ ﲤﻜﻦ ﺍﳌﺆﻳﺪﻳﻦ ﻣﻦ ﺍﻟﺮﺩ ﺍﳌﻘﻨﻊ ﻋﻠﻰ‬
‫ﺗﻠﻚ ﺍﻻﻧﺘﻘﺎﺩﺍﺕ‪.‬‬

‫ﺇﻥ ﺍﻧﺘﺸﺎﺭ ﻣﻔﻬﻮﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﻌﺎﳌﻲ‪ ،‬ﻭﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﺩﺍﺓ ﺗﻮﺟﻴﻪ ﻟﻠﺴﻴﺎﺳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﺭﺗﺒﺎﻃﻬﺎ ﺑﻨﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻳﺴﺘﻮﺟﺐ ﻣﻨﺎ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﻛﻴﻔﻴﺔ ﺗﺼﻤﻴﻢ ﻭﻣﱪﺭﺍﺕ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﻴﻔﻴﺔ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻴﻬﺎ‪ ،‬ﻭﻛﻴﻔﻴﺔ ﺗﺄﺛﲑﻫﺎ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ .‬ﻭﻫﺬﺍ ﻫﻮ ﻣﻮﺿﻮﻉ ﺍﻟﻔﺼﻞ ﺍﳌﻮﺍﱄ‪.‬‬

‫‪70‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ‬

‫ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﲤﻬﻴﺪ‬

‫ﻳﺘﺮﺗﺐ ﻋﻦ ﺍﻻﻋﺘﺮﺍﻑ ﺑﺎﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﻧﻔﻘﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺿﺮﻭﺭﺓ‬
‫ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﻭﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺃﻭﺟﻪ ﺍﻹﻧﻔﺎﻕ ﺍﻟﱵ ﻭﺿﻌﺖ ﻣﻦ ﺃﺟﻠﻬﺎ‪ .‬ﻭﻻ ﳝﻜﻦ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺧﻼﻝ ﻧﻈﺎﻡ ﳏﺎﺳﱯ ﳏﺪﺩ‪ ،‬ﺑﺴﺒﺐ ﻃﺒﻴﻌﺘﻬﺎ ﺍﳋﺎﺻﺔ ﺍﻟﱵ ﲣﺘﻠﻒ ﻛﻠﻴﺎ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﺷﺮﻋﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﰲ ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻨﺬ ﺳﺒﻌﻴﻨﺎﺕ ﺍﻟﻘﺮﻥ‬
‫ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﻭﺣﺪﻳﺜﺎ ﺗﺴﻌﻰ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺇﱃ ﺇﺗﺒﺎﻉ ﻧﻔﺲ ﺍﳌﻤﺎﺭﺳﺔ ﳌﺎ ﳍﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﻣﻦ ﺃﳘﻴﺔ ﰲ ﺗﻮﺟﻴﻪ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺇﱃ ﳏﺎﻭﻟﺔ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﻴﺎﻥ‬
‫ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ‪ ،‬ﺑﺎﻟﻨﻈﺮ ﺍﻟﱵ ﲡﺎﺭﺏ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﻭﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﰒ ﺗﺘﺒﻊ ﻣﺴﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﺘﺼﻤﻴﻢ ﺇﱃ ﺍﻟﺘﻄﺒﻴﻖ ﻭﺇﺑﺮﺍﺯ ﺍﻟﺼﻌﻮﺑﺎﺕ ﻭﺍﳌﺸﺎﻛﻞ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺇﺭﺳﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻄﺒﻴﻘﻬﺎ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ‪ :‬ﺻﻌﻮﺑﺎﺕ ﻭﻣﺸﺎﻛﻞ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻟﻜﻮ‪‬ﺎ ﺗﻌﺪ ﺑﺪﻳﻼ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻓﺈﻧﻪ ﻳﺘﻮﺟﺐ ﻣﻌﺮﻓﺔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ‬
‫ﻣﺪﻯ ﺗﺄﺛﲑﻫﺎ ﻋﻠﻰ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ‪‬ﺪﻑ ﻣﻘﺎﺭﻧﺘﻬﺎ ﲟﺎ ﳝﻜﻦ ﺃﻥ ﲢﻘﻘﻪ ﻣﻦ ﻣﻜﺎﺳﺐ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺤﻜﻢ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺪ ﺧﻄﻮﺓ ﻣﻬﻤﺔ ﰲ ﻣﺴﺎﻋﺪﺓ‬
‫ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺃﻧﻮﺍﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﳜﻠﻖ ﻛﻞ ﻧﻮﻉ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻮﺭﺍﺕ ﺿﺮﻳﺒﻴﺔ ﺑﻄﺮﻕ ﳐﺘﻠﻔﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﻘﻠﻞ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ‪،‬‬
‫ﺣﻴﺚ ﻳﺘﺮﺗﺐ ﻋﻦ ﺍﻟﻌﻤﻞ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻘﺼﺎ ﻣﺒﺎﺷﺮﺍ ﰲ ﲢﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﲢﻤﻼ ﻟﺘﻜﺎﻟﻴﻒ ﺇﺩﺍﺭﻳﺔ ﳌﺘﺎﺑﻌﺔ ﺇﻧﻔﺎﺫ‬
‫ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﻜﻠﻔﲔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻔﺴﺎﺩ ﻭﺍﻧﻌﺪﺍﻡ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﻭﺗﻜﺎﻟﻴﻒ ﺃﺧﺮﻯ‬
‫ﻏﲑ ﻣﺒﺎﺷﺮﺓ‪ .‬ﻭﻷﻥ ﺃﻏﻠﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻮﺟﻬﺔ ﻟﺘﺤﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺳﻴﺘﻢ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺗﻜﺎﻟﻴﻒ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﺗﻜﻠﻔﺔ ﻧﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ‬

‫ﻭﻓﻘﺎ ﳌﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈ‪‬ﺎ ﺗﺘﺴﺒﺐ ﰲ ﻧﻘﺺ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺧﻼﻝ ﲣﻠﻰ‬
‫ﺍﻟﺪﻭﻟﺔ ﻋﻦ ﲢﺼﻴﻞ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻦ ﻣﻜﻠﻔﲔ ﻟﻘﺎﺀ ﺇﻗﺎﻣﺔ ﻣﺸﺎﺭﻳﻊ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻫﻨﺎﻙ ﻣﺼﺪﺭﻳﻦ ﻟﻨﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ‪،‬‬

‫‪72‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﻜﻠﻔﲔ ﺍﻟﺬﻳﻦ ﺗﺘﻮﻓﺮ ﻓﻴﻬﻢ ﺷﺮﻭﻁ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳌﻜﻠﻔﲔ ﺍﻟﺬﻳﻦ ﻳﻘﻮﻣﻮﻥ ﺑﺘﻤﻮﻳﻪ ﻋﻤﻠﻴﺎ‪‬ﻢ‬
‫ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻔﲔ ﺍﻟﺬﻳﻦ ﺗﺘﻮﻓﺮ ﻓﻴﻬﻢ ﺷﺮﻭﻁ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺎﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻨﺎﺯﻝ‬
‫ﻋﻨﻬﺎ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﻟﱵ ﻛﺎﻧﺖ ﺳﺘﻨﺠﺰ ﺣﱴ ﻟﻮ ﱂ ﻳﺴﺘﻔﺪ ﺍﳌﺴﺘﺜﻤﺮ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺸﻜﻞ ﻋﺒﺌﺎ ﺣﻘﻴﻘﻴﺎ ﻋﻠﻰ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﺑﻴﻨﻤﺎ ﻻ ﳝﻜﻦ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﳌﺮﺗﺒﻂ ﺑﺎﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﱂ ﺗﻜﻦ ﻟﺘﻘﺎﻡ ﺑﺪﻭﻥ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺑﺄﻧﻪ‬
‫ﻧﻘﺺ ﺣﻘﻴﻘﻲ‪ ،‬ﻓﻬﺬﻩ ﺍﻹﻳﺮﺍﺩﺍﺕ ﱂ ﺗﻜﻦ ﺃﺻﻼ ﻣﻮﺟﻮﺩﺓ‪ .‬ﻛﻤﺎ ﺃﻥ ﳍﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ ﻣﺴﺎﳘﺔ ﰲ ﺍﺭﺗﻔﺎﻉ ﻣﺪﺍﺧﻴﻞ ﺃﻃﺮﺍﻑ‬
‫ﺃﺧﺮﻯ )ﻣﺜﻞ ﺯﻳﺎﺩﺓ ﺃﺭﺑﺎﺡ ﺍﳌﻮﺭﺩﻳﻦ ﺃﻭ ﺗﻮﺯﻳﻊ ﺃﺟﻮﺭ ﺍﳌﻮﻇﻔﲔ( ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺗﻮﻟﺪ ﺩﺧﻼ ﺇﺿﺎﻓﻴﺎ ﺗﻔﺮﺽ ﻋﻠﻴﻪ ﺿﺮﺍﺋﺐ‬
‫ﺇﺿﺎﻓﻴﺔ‪ .‬ﻭﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ ﺳﺘﺼﺒﺢ ﻫﺬﻩ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺍﻟﻌﺎﺩﻳﲔ‪ .‬ﺃﻣﺎ ﺇﺫﺍ ﲡﺎﻭﺯ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﳊﺪ ﺍﻷﺩﱏ‬
‫ﺍﻟﻼﺯﻡ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ ﺍﳌﻜﻠﻔﲔ ﻓﺈﻥ ﺗﻠﻚ ﺍﻟﺰﻳﺎﺩﺓ ﲤﺜﻞ ﺗﻜﻠﻔﺔ ﺣﻘﻴﻘﻴﺔ‪.‬‬

‫ﻋﻤﻠﻴﺎ ﻣﻦ ﺍﻟﺼﻌﺐ ﺟﺪﺍ ﲢﺪﻳﺪ ﻗﺎﺋﻤﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﺃﳒﺰﺕ ﻓﻘﻂ ﺑﺴﺒﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻧﻪ ﻣﻦ ﺍﻟﺼﻌﺐ‬
‫ﺗﻘﺪﻳﺮ ﺣﺠﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﺮﺗﺒﻂ ﻭﻏﲑ ﺍﳌﺮﺗﺒﻂ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﺧﻔﺾ‬
‫ﺗﻜﺎﻟﻴﻒ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺗﻜﻮﻥ ﺃﻓﻀﻞ ﻣﻦ ﺗﻠﻚ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺃﺭﺑﺎﺡ ﺍﳌﺴﺘﺜﻤﺮ‪ ،2‬ﻓﺎﻷﻭﱃ ﺗﻌﻤﻞ ﻋﻠﻰ ﺧﻔﺾ ﺗﻜﻠﻔﺔ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﻦ ﺃﺟﻞ ﺯﻳﺎﺩﺓ ﺍﻟﺮﲝﻴﺔ ﺍﳊﺪﻳﺔ ﻟﻌﺪﺩ ﺃﻛﱪ ﻣﻦ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ ،‬ﻓﻬﻲ ﺗﺸﺠﻊ ﻋﻠﻰ ﺇﻗﺎﻣﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﱂ‬
‫ﺗﻜﻦ ﻟﺘﻘﺎﻡ ﰲ ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺍﻟﺜﺎﻧﻴﺔ ﻓﻬﻲ ﺗﺆﺩﻱ ﺇﱃ ﻧﻘﺺ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺟﻌﻞ‬
‫ﻣﺸﺎﺭﻳﻊ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ ﺃﻛﺜﺮ ﺭﲝﻴﺔ‪ ،‬ﺃﻱ ﺃﻥ ﻫﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ ﺫﺍﺕ ﺭﲝﻴﺔ ﺑﻮﺟﻮﺩ ﺃﻭ ﺑﻐﻴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﺼﺪﺭ ﺍﻟﺜﺎﱐ ﻫﻲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻏﲑ ﺍﶈﺼﻠﺔ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ ﺗﻘﻮﻡ ﺑﺘﻤﻮﻳﻪ ﻋﻤﻠﻴﺎ‪‬ﺎ ‪‬ﺪﻑ‬
‫ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﺈﻋﺎﺩﺓ ﺗﺄﺳﻴﺲ ﺍﻟﺸﺮﻛﺔ ﺑﻌﺪ ﺍﻧﻘﻀﺎﺀ ﻓﺘﺮﺓ ﺍﻟﻌﻄﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﻗﻴﺎﻡ ﻣﺆﺳﺴﺔ ﻣﺘﻌﺪﺩﺓ‬
‫ﺍﻷﻧﺸﻄﺔ ﺑﺘﺤﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﻧﺸﺎﻁ ﻏﲑ ﻣﺆﻫﻞ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻧﺸﺎﻁ ﺁﺧﺮ ﻣﺆﻫﻞ‬
‫ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ‪ ،‬ﻭﻫﻮ ﺃﻣﺮ ﻳﺼﻌﺐ ﻣﺮﺍﻗﺒﺘﻪ ﻋﻤﻠﻴﺎ‪ ،‬ﻭﻳﺘﻄﻠﺐ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﺃﻥ ﺗﺘﻔﻖ ﺑﻌﺾ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﻏﲑ ﺍﳌﺆﻫﻠﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺇﱃ ﻣﺆﺳﺴﺎﺕ ﺃﺧﺮﻯ ﻣﺆﻫﻠﺔ ﻟﺬﻟﻚ‪.‬‬
‫ﻓﻬﺬﻩ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺠﻨﺐ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻴﲔ‪ ،‬ﺗﺸﻜﻞ ﻧﻘﺼﺎ ﺣﻘﻴﻘﻴﺎ ﰲ ﺍﻟﺘﺤﺼﻴﻞ‪.‬‬

‫‪1 Alex Easson and Eric Zolt, Op.cit, PP 10-11.‬‬

‫‪2 FMI, Options pour une utilisation efficace et efficiente des incitations fiscales a‬‬
‫‪l’investissement dans les pays a faible revenu, Rapport du FMI, de l’OCDE, des Nations Unies‬‬
‫‪et de la banque mondiale au groupe de travail du g20 sur le développement, 2015B, P 24.‬‬

‫‪73‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -2‬ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻻﻣﺘﺜﺎﻝ‬

‫ﺗﺘﻄﻠﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ – ﻛﻜﻞ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ -‬ﲢﻤﻞ ﺍﳊﻜﻮﻣﺔ ﻟﺘﻜﺎﻟﻴﻒ ﻣﻦ ﺃﺟﻞ ﺗﻄﺒﻴﻘﻬﺎ ﻭﺿﻤﺎﻥ‬
‫ﺍﻣﺘﺜﺎﻝ ﺍﳌﻜﻠﻔﲔ ﻷﺣﻜﺎﻣﻬﺎ‪ .‬ﻭﻫﻲ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺈﺟﺮﺍﺀﺍﺕ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺭﺻﺪ ﺍﺳﺘﻤﺮﺍﺭ ﺍﻻﻟﺘﺰﺍﻡ‬
‫ﲟﺘﻄﻠﺒﺎﺕ ﺍﻻﺳﺘﻔﺎﺩﺓ‪ ،‬ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﺳﺘﻌﺎﺩﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ ﰲ ﺣﺎﻟﺔ ﺍﳌﺨﺎﻟﻔﺔ‪.‬‬

‫ﺗﺮﺗﻔﻊ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﻔﺎﺫ ﻭﺍﻻﻣﺘﺜﺎﻝ ﺑﺎﺯﺩﻳﺎﺩ ﺗﻌﻘﻴﺪ ﻧﻈﺎﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻠﻜﻞ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻟﻜﻞ ﺻﻨﻒ ﻣﻦ ﺃﺻﻨﺎﻑ ﺍﳌﻜﻠﻔﲔ ﻗﻮﺍﻋﺪ ﺧﺎﺻﺔ‪ .‬ﻛﻤﺎ ﺗﺮﺗﻔﻊ ﻫﺬﻩ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺑﺎﺯﺩﻳﺎﺩ ﻋﺪﺩ‬
‫ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺍﳌﺴﺘﻬﺪﻓﲔ‪ .‬ﻭﻳﺘﻄﻠﺐ ﻣﻨﻊ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺤﺎﻳﻞ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺭﺻﺪ ﻣﻮﺍﺭﺩ ﺑﺸﺮﻳﺔ ﺫﺍﺕ‬
‫ﻛﻔﺎﺀﺓ ﻋﺎﻟﻴﺔ‪ ،‬ﻓﻬﺆﻻﺀ ﺳﻴﻬﺘﻤﻮﻥ ﺃﻛﺜﺮ ﺑﺈﺩﺍﺭﺓ ﺑﺮﺍﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑﺪﻻ‬
‫ﻣﻦ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﰲ ﻏﻴﺎﺏ ﺃﻭ ﻧﻘﺺ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﺍﳌﺆﻫﻠﺔ ﻗﺪ ﺗﻔﻀﻞ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺗﺮﻛﻴﺰ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﺑﺎﻟﻜﺎﻣﻞ ﺑﺪﻻ ﻣﻦ ﺗﻠﻚ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﳑﺎ ﻳﻮﻓﺮ ﳍﺎ‬
‫ﺃﻧﻪ ﻛﻠﻤﺎ ﺧﺼﺼﺖ ﺍﳌﻮﺍﺭﺩ ﺍﻷﻛﺜﺮ ﻧﺪﺭﺓ ﻹﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬ ‫‪Zee, et al(2002).‬‬ ‫ﻓﺮﺻﺎ ﺃﻛﱪ ﻟﻠﺘﺤﺎﻳﻞ‪ .‬ﻳﺮﻯ‬
‫ﻓﺈﻥ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﳌﻬﺎﻡ ﺍﻹﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺍﻷﳘﻴﺔ ﺳﺘﻀﻌﻒ‪ ،‬ﳑﺎ ﻳﻌﺮﺽ ﲢﺼﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ ﻛﻜﻞ ﻟﻠﺨﻄﺮ‪.1‬‬

‫ﻛﻤﺎ ﺗﻔﺮﺽ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻳﻀﺎ ﺗﻜﺎﻟﻴﻒ ﺇﺩﺍﺭﻳﺔ ﻋﻠﻰ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻭﲣﺘﻠﻒ ﻫﺬﻩ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺣﺴﺐ ﻧﻮﻉ ﺍﻟﻨﻔﻘﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺘﺄﻫﻴﻞ ﻭﺍﻹﺑﻼﻍ‪ .‬ﻭﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﺗﺘﺨﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻦ ﺍﻣﺘﻴﺎﺯﺍ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺴﺒﺐ ﺍﺭﺗﻔﺎﻉ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ‪ .‬ﻓﻘﺪ ﲣﻠﺖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻜﻨﺪﻳﺔ ﻋﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻟﻠﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻷﻥ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻮﺍﻓﻘﺔ ﻭﺍﻟﺘﺤﻘﻖ ﻛﺎﻧﺖ ﻣﻜﻠﻔﺔ ﻟﻠﻐﺎﻳﺔ‪.2‬‬

‫‪ -3‬ﺗﻜﺎﻟﻴﻒ ﺍﻟﻔﺴﺎﺩ ﻭﺍﻧﻌﺪﺍﻡ ﺍﻟﺸﻔﺎﻓﻴﺔ‬

‫ﻭﻳﺆﺩﻱ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﳌﻔﺮﻁ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﳑﺎ ﻳﺴﻬﻞ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺣﺘﻴﺎﻝ ﻭﻳﺸﺠﻊ‬
‫ﻋﻠﻰ ﺍﻟﻔﺴﺎﺩ‪ .‬ﻛﻤﺎ ﻳﻮﻓﺮ ﻧﻈﺎﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺬﻱ ﳝﻨﺢ ﺳﻠﻄﺔ ﺗﻘﺪﻳﺮﻳﺔ ﻟﻠﻤﺴﺆﻭﻟﲔ ﰲ ﲢﺪﻳﺪ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﺮﺻﺎ ﺃﻛﱪ ﻟﻠﻔﺴﺎﺩ‪ ،‬ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﻗﻮﺍﻋﺪ ﻗﺎﻧﻮﻧﻴﺔ ﺛﺎﺑﺘﺔ ﲢﺪﺩ ﺷﺮﻭﻁ ﺍﻟﺘﺄﻫﻴﻞ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻋﻨﺪﻣﺎ ﺗﻌﻄﻰ ﺳﻠﻄﺔ ﻣﻨﺢ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ ﳍﻴﺌﺔ ﺇﺩﺍﺭﻳﺔ ﻏﲑ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪،‬‬
‫ﳛﺪﺙ ﺗﻌﺎﺭﺽ ﺍﳌﺼﺎﱀ ﺑﲔ ﺍﳍﻴﺌﺘﲔ‪ ،‬ﻓﻨﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ ﳛﺪ ﻣﻦ ﻛﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﺃﻥ ﺗﺘﺤﻤﻞ ﻣﺴﺆﻭﻟﻴﺘﻪ‪ ،‬ﺃﻣﺎ‬

‫‪1 USAID / RCSA, Effectiveness and impact of tax incentives in the sadc region, technical Report,‬‬
‫‪2004, P 3-10.‬‬
‫‪2 Sebastian James ,Tax and Non-Tax Incentives and Investments: Evidence and Policy‬‬
‫‪Implications.2009, p 23. available at : http://ssrn.com/abstract=1540074‬‬

‫‪74‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻭﻛﺎﻟﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻓﻤﻜﻠﻔﺔ ﺑﺘﻄﻮﻳﺮ ﻭﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻏﲑ ﻣﻌﻨﻴﺔ ﺑﺎﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺗﺴﻌﻰ ﺇﱃ ﺗﻘﺪﱘ‬
‫ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﻣﺮﺍﻋﺎﺓ ﻟﻨﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ‪ ،‬ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺗﻌﺘﱪ ﺍﻟﺼﻼﺣﻴﺎﺕ ﺍﳌﻤﻨﻮﺣﺔ ﳍﺬﻩ ﺍﳍﻴﺌﺎﺕ‬
‫ﻣﺼﺪﺭ ﻗﻮﺓ ﲤﺎﺭﺱ ﻣﻦ ﺧﻼﳍﺎ ﻧﻔﻮﺫﺍ ﻋﻠﻰ ﳐﺘﻠﻒ ﺍﻷﻃﺮﺍﻑ‪ .‬ﻟﺬﻟﻚ ﺗﺴﻌﻰ ﻫﺬﻩ ﺍﻟﻮﻛﺎﻻﺕ ﺇﱃ ﳑﺎﺭﺳﺔ ﺿﻐﻮﻁ ﺳﻴﺎﺳﻴﺔ‬
‫ﻣﻦ ﺃﺟﻞ ﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺻﻼﺣﻴﺎ‪‬ﺎ‪ .‬ﻓﺎﻟﺘﺸﻮﻫﺎﺕ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﻟﺴﻌﻲ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﻏﲑ ﺍﻷﻫﺪﺍﻑ ﺍﳊﻘﻴﻘﺔ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺆﺩﻱ ﺇﱃ ﺗﺂﻛﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻮﻳﺾ ﻧﻮﻋﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﻓﻬﻲ ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﻋﻜﺴﻴﺔ‪ ،‬ﻭﻣﻜﻠﻔﺔ ﺟﺪﺍ‬
‫ﻭﻏﻴﺭ ﺷﻔﺎﻓﺔ‪.1‬‬

‫ﻳﺮﻯ ‪ 2 Raghuram Rajan‬ﰲ ﺳﻴﺎﻕ ﲢﻠﻴﻠﻪ ﳊﺎﻟﺔ ﺍﳍﻨﺪ ﲟﻨﺤﻬﺎ ﺇﻋﻔﺎﺀﺍﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﺇﻥ ﺍﳊﻜﻮﻣﺔ ﺗﺘﺨﻠﻰ ﻋﻦ‬
‫ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﻳﺘﺤﻤﻞ ﺍ‪‬ﺘﻤﻊ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻷﻋﺒﺎﺀ ﰲ ﻇﻞ ﻋﺪﻡ ﻗﺪﺭﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺮﺍﻗﺒﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﰲ‬
‫ﺇﺷﺎﺭﺓ ﺇﱃ ﺣﺎﻟﺔ ﺍﻟﻔﺴﺎﺩ ﺑﺴﺒﺐ ﺗﺪﱐ ﺃﺟﻮﺭ ﺍﳌﻮﻇﻔﲔ‪ .‬ﻭﻳﻀﻴﻒ "ﺇﻥ ﻣﻨﺢ ﺍﻟﺒﲑﻭﻗﺮﺍﻃﻴﲔ ﺩﻭﺭ ﺇﻋﺎﻗﺔ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ‬
‫ﺗﺴﺘﻐﻞ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ‪ ،‬ﻳﺆﺩﻱ ﰲ ‪‬ﺎﻳﺔ ﺍﳌﻄﺎﻑ ﺇﱃ ﻋﺪﺩ ﺿﺌﻴﻞ ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳉﺪﻳﺪﺓ‪ ،‬ﻭﺇﻳﺮﺍﺩﺍﺕ ﺃﻗﻞ ﺑﻜﺜﲑ‪ ،‬ﻭﻛﺜﲑ‬
‫ﻣﻦ ﺍﻟﺒﲑﻭﻗﺮﺍﻃﻴﲔ ﺍﻷﻏﻨﻴﺎﺀ"‪.3‬‬

‫‪ -4‬ﺗﻜﺎﻟﻴﻒ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﺧﺮﻯ‬

‫ﺗﺘﺴﺒﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﺄﺛﲑﺍﺕ ﺃﺧﺮﻯ ﺗﺘﺤﻤﻞ ﲟﻮﺟﺒﻬﺎ ﺍﻟﺪﻭﻟﺔ ﺗﻜﺎﻟﻴﻒ ﺇﺿﺎﻓﻴﺔ‪ ،‬ﻭﻋﺎﺩﺓ ﻣﺎ ﺗﻜﻮﻥ ﻫﺬﻩ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﻏﲑ ﻣﺒﺎﺷﺮﺓ‪ ،‬ﻏﺎﻣﻀﺔ ﻭﺻﻌﺒﺔ ﺍﻟﻘﻴﺎﺱ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﻣﻦ ﺍﳊﻜﻮﻣﺔ ﺍﻟﻘﻴﺎﻡ ﺑﺈﺟﺮﺍﺀﺍﺕ ﳌﻮﺍﺟﻬﺔ ﻫﺬﻩ ﺍﻟﺘﻜﺎﻟﻴﻒ‬
‫‪4‬‬
‫ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﺍﳊﺪ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﳊﻜﻮﻣﻲ‪ .‬ﻧﺘﻴﺠﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻨﺨﻔﺾ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﻭﺑﺎﻟﺘﺎﱄ ﻳﺼﻌﺐ ﺗﻮﻓﲑ ﺍﻟﺴﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ ﺍﳌﻘﺪﻣﺔ ﻟﻠﻤﺠﺘﻤﻊ‪ ،‬ﳑﺎ ﻳﺆﺛﺮ ﻋﻠﻰ ﺗﻮﻓﲑ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻟﻠﺘﺤﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻟﺘﺄﺛﲑ ﺍﻟﻌﺎﻡ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﻳﻜﻮﻥ ﻋﻜﺲ ﻣﺎ ﻫﻮ ﻣﻘﺼﻮﺩ‪.‬‬
‫‪ -‬ﺯﻳﺎﺩﺓ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻷﺧﺮﻯ ﳑﺎ ﻳﺆﺛﺮ ﻋﻠﻰ ﺍﻟﻨﻤﻮ ﰲ ﳎﺎﻻﺕ ﺃﺧﺮﻯ ﻣﻦ ﺍﻻﻗﺘﺼﺎﺩ‪.‬‬
‫‪ -‬ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﻣﺼﺎﺩﺭ ﲤﻮﻳﻞ ﺃﺧﺮﻯ‪ .‬ﺑﺪﻻ ﻣﻦ ﺍﲣﺎﺫ ﺧﻴﺎﺭﺍﺕ ﺻﻌﺒﺔ ﺇﺟﺘﻤﺎﻋﻴﺎ ﻭﺳﻴﺎﺳﻴﺎ ﻟﺴﺪ ﻓﺠﻮﺓ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺗﺴﻌﻰ‬
‫ﺍﳊﻜﻮﻣﺔ ﺑﺪﻻ ﻣﻦ ﺫﻟﻚ ﻟﺘﻤﻮﻳﻞ ﺍﻟﻔﺠﻮﺓ ﻭﺍﻟﺘﻌﻮﻳﺾ ﻋﻦ ﺍﻹﻳﺮﺍﺩ ﺍﻟﻀﺎﺋﻊ‪ ،‬ﺇﱃ ﺍﻻﻗﺘﺮﺍﺽ ﻣﻦ ﺍﻟﺒﻨﻚ ﺍﳌﺮﻛﺰﻱ‬

‫‪1 OCDE, La réforme fiscale au service de l'efficience et de l'équité », Etudes‬‬

‫‪économiques de l’OCDE N° 11,2008, PP. 73-114.‬‬
‫‪ 2‬ﻛﺎﻥ ﻳﺸﻐﻞ ﻣﻨﺼﺐ ﻣﺪﻳﺮ ﺇﺩﺍﺭﺓ ﺩﺭﺍﺳﺎﺕ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺳﻨﺔ ‪.2006‬‬
‫‪3 Raghuram Rajan, du paternalism à l’incitation, L’Inde doit adopter une forme de‬‬
‫‪gouvernement qui laisse libre cours à l’esprit d’entreprise des citoyens, Finance et‬‬
‫‪devlopement , Septembre 2006 Volume 43, N° 3. P56‬‬
‫‪4 USAID / RCSA, Op.cit, P3-10.‬‬

‫‪75‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫"ﺍﻻﺻﺪﺍﺭ ﺍﻟﻨﻘﺪﻱ" ﳑﺎ ﻳﺴﻬﻢ ﰲ ﺍﻟﻀﻐﻂ ﺍﻟﺘﻀﺨﻤﻲ ﻭﻋﺪﻡ ﺍﻻﺳﺘﻘﺮﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻭﻳﺆﺩﻱ ﺇﺻﺪﺍﺭ ﺳﻨﺪﺍﺕ ﺩﻳﻮﻥ‬
‫ﳏﻠﻴﺔ ﺇﺿﺎﻓﻴﺔ ﺇﱃ ﺯﻳﺎﺩﺓ ﺃﺳﻌﺎﺭ ﺍﻟﻔﺎﺋﺪﺓ ﺍﳊﻘﻴﻘﻴﺔ ﻭﲢﻮﻳﻞ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ‪ ،‬ﳑﺎ ﻳﻀﻌﻒ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬
‫ﻭﻳﺴﺎﻫﻢ ﺍﻻﻗﺘﺮﺍﺽ ﺍﳋﺎﺭﺟﻲ ﰲ ﺗﺮﺍﻛﻢ ﺍﻟﺪﻳﻮﻥ ﺍﳋﺎﺭﺟﻴﺔ ﻭﺍﻟﺘﺒﻌﻴﺔ ﻟﻠﺠﻬﺎﺕ ﺍﻟﺪﺍﺋﻨﺔ‪ .‬ﻭﺃﺧﲑﺍ‪ ،‬ﻛﻤﺎ ﺗﺮﺗﺒﻂ‬
‫ﺍﳌﺴﺎﻋﺪﺍﺕ ﻭﺍﻹﻋﺎﻧﺎﺕ ﺍﳋﺎﺭﺟﻴﺔ ﺑﺸﺮﻭﻁ ﳏﺪﺩﺓ‪ .‬ﻓﻠﻜﻞ ﻣﺼﺪﺭ ﻣﻦ ﻣﺼﺎﺩﺭ ﺍﻟﺘﻤﻮﻳﻞ ﺗﻜﺎﻟﻴﻒ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ‪.‬‬
‫‪ -‬ﻣﻦ ﺃﻫﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻨﺸﺄ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻻﻛﺘﻔﺎﺀ ‪‬ﺎ ﻓﻘﻂ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﻭﲡﺎﻫﻞ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﻟﻺﺻﻼﺣﺎﺕ ﺍﻷﻛﺜﺮ ﺻﻌﻮﺑﺔ )ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ( ﺍﻟﻮﺍﺟﺐ ﺍﲣﺎﺫﻫﺎ ﻟﺘﺤﺴﲔ ﺑﻴﺌﺔ‬
‫ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﱵ ﻳﻜﻮﻥ ﳍﺎ ﺃﻛﱪ ﺃﺛﺮ ﻋﻠﻰ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.1‬‬
‫‪ -‬ﺗﻜﻠﻔﺔ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺟﺰﺋﻴﺎ ﻗﻴﻤﺔ ﻫﺬﻩ ﺍﳌﻮﺍﺭﺩ ﺍﻟﱵ ﻛﺎﻥ ﺑﺎﻻﻣﻜﺎﻥ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﺃﻧﺸﻄﺔ‬
‫ﺃﺧﺮﻯ‪ .‬ﻭﻫﺬﻩ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻫﻲ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻔﺮﺻﺔ ﺍﻟﺒﺪﻳﻠﺔ ﲟﻌﲎ ﺃ‪‬ﺎ ﲤﺜﻞ ﻗﻴﻤﺔ ﺍﳌﻨﺘﺞ ﺃﻭ ﺍﻹﻧﺘﺎﺝ ﺍﳌﻔﻘﻮﺩ )ﻭﻣﺎ ﻳﻘﺎﺑﻞ‬
‫ﺫﻟﻚ ﻣﻦ ﻓﻘﺪﺍﻥ ﺍﻟﺪﺧﻞ ﻭﻓﺮﺹ ﺍﻻﺳﺘﻬﻼﻙ( ﺑﺴﺒﺐ ﲢﻮﻝ ﺍﳌﻮﺍﺭﺩ‪.2‬‬

‫ﺇﺫﺍ ﻛﺎﻥ ﻟﻠﺪﻭﻟﺔ ﻧﻈﺎﻡ ﻣﺎﱄ ﻗﻮﻱ ﻭﻣﻮﺍﺭﺩ ﻣﺎﻟﻴﺔ ﻭﺍﻓﺮﺓ ﻓﻴﻤﻜﻨﻬﺎ ﲢﻤﻞ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﺫﺍ ﻛﺎﻧﺖ‬
‫ﺿﺌﻴﻠﺔ‪ ،‬ﺃﻣﺎ ﺍﻟﺒﻠﺪﺍﻥ ﺿﻌﻴﻔﺔ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ ﻓﺘﺄﺛﺮﻫﺎ ﻳﻜﻮﻥ ﺷﺪﻳﺪﺍﹰ ﺑﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﻔﺮﺽ ﻋﻠﻴﻬﺎ ﺍﻷﺧﺬ ﺑﻌﲔ‬
‫ﺍﻻﻋﺘﺒﺎﺭ ﺗﻠﻚ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﻣﻌﺮﻓﺔ ﺁﺛﺎﺭﻫﺎ ﻋﻨﺪ ﻭﺿﻊ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ ‪ :‬ﻣﺘﻄﻠﺒﺎﺕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﻌﺘﱪ ﲢﺪﻳﺪ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭﺗﻠﻚ ﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻫﻮ ﻧﻘﻄﺔ‬
‫ﺍﻟﺒﺪﺍﻳﺔ ﻟﻌﻤﻠﻴﺔ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪.‬‬

‫‪ -1‬ﻣﻘﺎﺭﺑﺎﺕ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪.‬‬

‫ﻭﻓﻘﺎ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻫﻨﺎﻙ ﺛﻼﺙ ﻣﻘﺎﺭﺑﺎﺕ ﻋﺎﻣﺔ ﺗﺴﺘﺨﺪﻣﻬﺎ ﺍﻟﺪﻭﻝ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻫﻲ‪ :‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ‪ ،‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻭﻣﻘﺎﺭﺑﺔ ﺍﻹﻋﺎﻧﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ‪.‬‬

‫‪1 The International Finance Corporation and the World Bank, Using Tax Incentives to Compete‬‬
‫‪for Foreign Investment INVESTMENT Are They Worth the Cocsts, occasional paper n°15,‬‬
‫‪2001,p26.‬‬
‫‪2USA, United States Government Accountability Office, TAX EXPENDITURES: BACKGROUND‬‬
‫‪AND EVALUATION CRITERIA AND QUESTIONS, Washinton DC, 2012, P14.‬‬

‫‪76‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪1-1‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ‬
‫ﺗﻘﻮﻡ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ "ﻫﻴﻜﻞ ﺿﺮﻳﱯ ﻣﻌﻴﺎﺭﻱ" ﻳﻘﻮﻡ ﻋﻠﻰ ﻣﻔﻬﻮﻡ ﻧﻈﺮﻱ ﻟﻠﺪﺧﻞ‪ ،‬ﺍﻻﺳﺘﻬﻼﻙ‪ ،‬ﺃﻭ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ )ﺣﺴﺐ ﺍﻟﻀﺮﻳﺒﺔ( ﻣﻊ ﺇﺟﺮﺍﺀ ﺗﻌﺪﻳﻞ ﳌﻌﺎﳉﺔ ﻗﻴﻮﺩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﳌﺸﺎﻛﻞ ﺍﻟﺘﻘﻨﻴﺔ ﰲ ﺗﻄﺒﻴﻖ ﺍﳌﻔﻬﻮﻡ ﺍﻟﻨﻈﺮﻱ‬
‫ﺍﻟﺒﺤﺖ‪ .1‬ﻭﻫﻮ ﻣﺎ ﻳﻌﲏ ﻋﺪﻡ ﺍﻟﺘﻮﺍﻓﻖ ﺑﺎﻟﻀﺮﻭﺭﺓ ﻣﻊ ﺍﻟﺘﻌﺮﻳﻔﺎﺕ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻜﻞ ﻣﻦ ﺍﻟﺪﺧﻞ ﺍﻻﺳﺘﻬﻼﻙ ﺃﻭ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺗﻈﻬﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻨﺪﻣﺎ ﻻ ﻳﺘﻢ ﺗﻄﺒﻴﻖ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﻓﻘﺎ ﻟﻠﻤﻔﻬﻮﻡ ﺍﻟﻨﻈﺮﻱ ﻣﺘﻀﻤﻨﺎ‬
‫ﺍﻟﺘﻌﺪﻳﻼﺕ‪ ،‬ﺃﻭ ﻋﻨﺪﻣﺎ ﻳﺘﻢ ﺗﻄﺒﻴﻘﻬﺎ ﻋﻠﻰ ﻣﺒﻠﻎ ﺃﻗﻞ‪.‬‬

‫ﺗﺘﻢ ﺍﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺍﳌﻔﻬﻮﻡ ﺍﻟﻨﻈﺮﻱ ﰲ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻓﻴﻬﺎ ﺗﻄﺒﻴﻘﻪ ﺇﺩﺍﺭﻳﺎ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺗﺴﺘﺨﺪﻡ‬
‫ﺑﻠﺪﺍﻥ ﻛﺜﲑﺓ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﻟـ ‪ ،*Haig-Simons‬ﻟﻜﻨﻬﺎ ﺗﻌﺪﻟﻪ ﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﻔﺎﺋﺾ ﺍﻟﻘﻴﻤﺔ ﺍﻟﺬﻱ ﻳﻌﺘﱪ‬
‫ﺍﻷﺳﺎﺱ ﺍﻟﺬﻱ ﳜﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﺃﻱ ﺃﻥ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﻓﺎﺋﺾ ﺍﻟﻘﻴﻤﺔ ﲤﺜﻞ ﺍﳌﻌﻴﺎﺭ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﻴﻨﻤﺎ ﻭﻓﻘﺎ ﳌﻔﻬﻮﻡ ‪Haig-‬‬
‫‪ Simons‬ﻟﻠﺪﺧﻞ ﻓﺈﻥ ﺳﻌﺮ ﺍﻟﺘﻨﺎﺯﻝ ﻛﻠﻪ ﻳﻌﺘﱪ ﺩﺧﻼ ﻭﳚﺐ ﺇﺧﻀﺎﻋﻪ ﻟﻠﻀﺮﻳﺒﺔ ﻭﻟﻴﺲ ﻓﺎﺋﺾ ﺍﻟﻘﻴﻤﺔ ﻓﺤﺴﺐ‪.‬‬

‫ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻓﺎﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻫﻮ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﲣﻀﻊ ﳍﺎ‬
‫ﻛﻞ ﺍﻻﺳﺘﻬﻼﻛﺎﺕ ﺍﻟﻨﻬﺎﺋﻴﺔ‪ ،‬ﻭﻛﻞ ﺧﺮﻭﺝ ﻋﻦ ﻫﺬﺍ ﺍﳌﺒﺪﺃ ﻫﻮ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﺃﻱ ﺃﻥ ﻛﻞ ﺍﺳﺘﻬﻼﻙ ‪‬ﺎﺋﻲ ﻻ ﳜﻀﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﻫﻮ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﻓﻘﺎ ﻟﻠﻨﻈﺮﺓ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻫﻮ ﻣﺎ ﺗﺸﻤﻠﻪ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﺎﺭﻳﺔ‬
‫ﺍﳌﻔﻌﻮﻝ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﻟﺴﻠﻊ ﺃﻭ ﺍﳋﺪﻣﺎﺕ ﺩﻭﻥ ﺍﺳﺘﺜﻨﺎﺀ‪.‬‬

‫‪ 2-1‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫ﻭﺍﻟﱵ ﺗﺴﺘﺨﺪﻡ ﰲ ﻣﻌﻈﻤﻬﺎ ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳋﺎﺻﺔ ﺑﺎﻟﺒﻠﺪ ﻛﺄﺳﺎﺱ ﻟﺘﺤﺪﻳﺪ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺬﻱ ﻳﻌﺰﻝ ﺍﻻﻣﺘﻴﺎﺯ‬
‫ﺍﳋﺎﺹ ﺍﻟﺬﻱ ﻳﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻣﺜﻼ ﺍﻷﺣﻜﺎﻡ ﺫﺍﺕ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺪﺩﺓ ﺍﻟﱵ ﲣﺮﺝ ﻋﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻌﺎﻣﺔ ﳌﻌﺎﳉﺔ‬
‫ﻣﻮﺍﺿﻴﻊ ﳏﺪﺩﺓ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪.2‬‬

‫ﻳﺘﻀﺢ ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﳌﻘﺎﺭﺑﺘﲔ ﺍﻟﺴﺎﺑﻘﺘﲔ ﻣﻦ ﺧﻼﻝ ﺍﳌﺜﺎﻝ ﺍﻟﺘﺎﱄ‪ ،‬ﺇﺫﺍ ﻛﺎﻥ ﻗﺎﻧﻮﻥ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﰲ ﺑﻠﺪ‬
‫ﻣﺎ ﻳ‪‬ﺨﻀﻊ ﺍﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﻭﺍﳋﺪﻣﺎﺕ ﻟﻠﻀﺮﻳﺒﺔ ﻭﻳﻌﻔﻲ ﺻﺮﺍﺣﺔ ﺍﳋﺪﻣﺎﺕ ﺍﻟﺼﺤﻴﺔ‪ ،‬ﻭﻓﻖ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﺳﺘﻜﻮﻥ‬
‫ﻫﻨﺎﻙ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﺮﺗﺒﻄﺔ ﺑﺎﳋﺪﻣﺎﺕ ﺍﻟﺼﺤﻴﺔ‪ ،‬ﻷ‪‬ﺎ ﻣﻌﻔﺎﺓ ﺻﺮﺍﺣﺔ ﰲ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﻭﻟﻜﻦ ﻟﻦ ﺗﻜﻮﻥ ﻫﻨﺎﻙ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﻷ‪‬ﺎ ﻟﻴﺴﺖ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﺘﻌﺮﻳﻒ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﻭﻓﻘﺎ ﻟﻠﻤﻘﺎﺭﺑﺔ‬

‫‪1 OECD(2010B), Op.cit, P39.‬‬

‫* ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﻟﺪﻯ ﺍ‪ Haig-Simons‬ﰲ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ ﺹ ‪.56‬‬
‫‪2 OECD(2010B) , op.cit, P 39‬‬

‫‪77‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﻔﺎﻫﻴﻤﻴﺔ ﺳﻴﻜﻮﻥ ﻫﻨﺎﻙ ﻧﻮﻋﺎﻥ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺍﻷﻭﻝ ﻳﺮﺗﺒﻂ ﺑﺎﳋﺪﻣﺎﺕ ﺍﻟﺼﺤﻴﺔ ﻭﺍﻵﺧﺮ ﻳﺮﺗﺒﻂ ﺑﺎﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻌﻘﺎﺭﺍﺕ ﰲ ﺗﻘﺪﱘ ﺍﳋﺪﻣﺎﺕ ﺍﻟﺼﺤﻴﺔ‪.1‬‬

‫‪an expenditure subsidy approach‬‬ ‫‪ 3-1‬ﻣﻘﺎﺭﺑﺔ ﺍﻹﻋﺎﻧﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ‪:‬‬

‫ﺗﻘﻮﻡ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻋﻠﻰ ﻗﺼﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻘﻂ ﻋﻠﻰ ﺗﻠﻚ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﱵ ﺗﺘﺸﺎﺑﻪ ﺑﻮﺿﻮﺡ ﻣﻊ ﺇﻋﺎﻧﺔ ﻣﻦ‬
‫‪3‬‬
‫ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ .2‬ﻋﻤﻠﻴﺎ‪ ،‬ﺗﺘﺸﺎﺑﻪ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻣﻊ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﲤﺘﺎﺯ ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ ﺑﻜﻮ‪‬ﺎ ﺗﺆﺩﻱ ﺇﱃ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ ﻣﺒﺎﺩﺉ ﳏﺪﺩﺓ ﺑﻮﺿﻮﺡ‪ ،‬ﻭﻣﻦ ﰒ ﻻ‬
‫ﻳﻮﺟﺪ ﳎﺎﻝ ﻷﺣﻜﺎﻡ ﺫﺍﺗﻴﺔ‪ .‬ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺫﻟﻚ ﻓﺎﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻻ ﳝﻜﻨﻪ ﲢﺪﻳﺪ ﻛﻞ ﺍﻟﻌﻨﺎﺻﺮ ﺍﶈﺪﺩﺓ ﳌﻌﺎﻳﲑ ﺍﻟﺪﺧﻞ‬
‫ﻣﺜﻼ ﳑﺎ ﻳﺘﻄﻠﺐ ﺍﻟﻘﻴﺎﻡ ﺑﺈﺟﺮﺍﺀ ﺗﻌﺪﻳﻼﺕ ﺫﺍﺗﻴﺔ ﺩﺍﺋﻤﺎ‪ .‬ﻛﻤﺎ ﻳﺴﺎﻋﺪ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻋﻠﻰ ﺇﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺎﺕ ﺩﻭﻟﻴﺔ‬
‫ﺑﺸﻜﻞ ﺃﻓﻀﻞ‪ .‬ﻏﲑ ﺃﻥ ﻣﺎ ﻳﻌﻴﺐ ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ ﺃ‪‬ﺎ ﺗﺆﺩﻱ ﺇﱃ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ‪ ،‬ﻓﻴﺆﺩﻱ‬
‫ﺫﻟﻚ ﺇﱃ ﻧﺘﺎﺋﺞ ﻣﻀﻠﻠﺔ ﺇﺫﺍ ﻣﺎ ﰎ ﺣﺴﺎﺏ ﺇﲨﺎﱄ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻷﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﺳﺘﻌﻮﺽ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻹﳚﺎﺑﻴﺔ‪ ،‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺗﻘﺪﻳﺮ ﻣﻨﺨﻔﺾ ﺑﺸﻜﻞ ﻣﻀﻠﻞ ﳌﺪﻯ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.4‬‬

‫ﺗﺴﺘﺨﺪﻡ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ ﰲ ﲢﺪﻳﺪ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺣﻴﺚ ﺗﺴﺘﺨﺪﻡ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺎﻣﻞ ﻛﻤﻌﻴﺎﺭ‪ ،‬ﻭﺗﺴﺘﺨﺪﻡ ﺃﻏﻠﺐ ﺍﻟﺪﻭﻝ ﻣﻌﻴﺎﺭﺍ ﻭﺍﺣﺪﺍ ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﻻ ﺗﻘﺪﻡ ﺍﳌﻤﻠﮑﺔ ﺍﳌﺘﺤﺪﺓ ﺑﻴﺎﻧﺎ ﻭﺍﺿﺤﺎ ﻟﻠﻤﻌﺎﻳﲑ ﺍﳌﻌﺘﻤﺪﺓ‪.‬‬

‫‪ 4-1‬ﺧﺼﺎﺋﺺ ﺃﺧﺮﻯ ﳑﻴﺰﺓ ﻟﻠﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪:‬‬

‫ﺗﺮﺗﺒﻂ ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﻟﺜﻼﺙ ﺍﳌﺬﻛﻮﺭﺓ ﺃﻋﻼﻩ ﺑﺎﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ﻭﺍﺣﺪﺓ ﻓﻘﻂ ﻣﻦ ﺍﳋﺼﺎﺋﺺ ﺍﻟﱵ ﲢﺪﺩ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻔﺘﺮﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳋﺼﻮﻣﺎﺕ ﺍﳌﻘﺒﻮﻟﺔ‪ .‬ﺗﺘﻤﺜﻞ ﺑﻌﺾ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻌﺘﺎﺩﺓ ﻟﺪﻭﻝ ﻣﻨﻈﻤﺔ‬
‫‪5‬‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﰲ ﻣﺎ ﻳﻠﻲ‪:‬‬

‫‪1 Inter-American Development Bank, Tax expenditures budgets : Concepts and challenges for‬‬
‫‪implementation, WORKING PAPER SERIES No. 131,2010, P 21‬‬
‫‪2 OECD(2010B), op.cit, P 39.‬‬
‫‪3 Inter-American Development Bank, op.cit, P 21.‬‬
‫‪4 UK , National Audit Office, op.cit,PP : 38-39.‬‬
‫‪5 Inter-American Development Bank, Op.cit, P 22‬‬

‫‪78‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‪ :‬ﺗﻌﺘﱪ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺟﺰﺀﺍﹰ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ .‬ﻭﻫﺬﺍ ﻳﻌﲏ ﺃﻥ‬
‫ﻛﻼﹰ ﻣﻦ ﺍﻟﺸﺮﳛﺔ ﺍﻟﺪﻧﻴﺎ ﺍﳌﻌﻔﺎﺓ )ﺍﳊﺪ ﺍﻷﺩﱏ ﻟﻺﺧﻀﺎﻉ(‪ ،‬ﻭﺍﳌﻌﺪﻻﺕ ﺍﳊﺪﻳﺔ ﺍﻟﱵ ﺗﻘﻞ ﻋﻦ ﺍﳌﻌﺪﻝ ﺍﳊﺪﻱ ﺍﻷﻗﺼﻰ‬
‫ﻻ ﺗﺆﺩﻱ ﺍﱃ ﻧﺸﻮﺀ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺑﺸﻜﻞ ﻋﺎﻡ‪ ،‬ﻳﺘﻢ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﻛﻘﺎﻋﺪﺓ ﻣﺮﺟﻌﻴﺔ‬
‫‪ ) (individuelles, matrimoniales ou familiales‬ﻣﺜﻞ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻔﺮﺩﻳﺔ‪ ،‬ﺃﻭ ﺍﻟﻘﺎﺳﻢ ﺍﻟﻌﺎﺋﻠﻲ( ﻭﻫﺬﺍ‬
‫ﻳﻌﲏ ﺃﻥ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻷﻗﻞ )ﺃﻭ ﺍﻷﻛﱪ( ﺍﳌﺴﺘﻤﺪﺓ ﻣﻦ ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻀﺮﻳﱯ ﻟﻠﺰﻭﺟﲔ‪ ،‬ﺑﺪﻻ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻨﺎﲡﺔ ﻋﻦ‬
‫ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻔﺮﺩﻱ ﻟﻜﻞ ﺯﻭﺝ ﻋﻠﻰ ﺣﺪﺓ‪ ،‬ﻻ ﺗﺆﺩﻱ ﺇﱃ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﻓﺘﺮﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ :‬ﺗﻌﺘﱪ ﺍﻟﻔﺘﺮﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳛﺪﺩﻫﺎ ﺍﻟﻘﺎﻧﻮﻥ ﺟﺰﺀﺍ ﻣﻦ ﺍﳌﻌﻴﺎﺭ ﺍﳌﺮﺟﻌﻲ؛‬
‫‪ -‬ﺍﳋﺼﻮﻣﺎﺕ‪ :‬ﻋﺎﺩﺓ ﻣﺎ ﻳﻌﺘﱪ ﺧﺼﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺪﺧﻞ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﻭﻫﻮ ﻣﺎ‬
‫ﻳﺘﻨﺎﺳﺐ ﻣﻊ ﻣﻔﻬﻮﻡ ﺍﻟﺪﺧﻞ ﻟـ ‪Haig-Simons‬؛‬
‫‪ -‬ﺃﺧﺮﻯ‪ :‬ﺑﺸﻜﻞ ﻋﺎﻡ‪ ،‬ﲨﻴﻊ ﺍﻻﺳﺎﻟﻴﺐ ﺍﶈﺎﺳﺒﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ‪‬ﺪﻑ ﺍﱃ ﺗﻴﺴﲑ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﲡﻨﺐ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻭﺗﺮﺣﻴﻞ ﺧﺴﺎﺋﺮ ﺍﻟﻔﺘﺮﺍﺕ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﻛﻠﻬﺎ ﻣﺪﺭﺟﺔ‬
‫ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪.‬‬
‫ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﳚﺐ ﺃﻥ ﲢﺪﺩ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ ﻋﻠﻰ ﻭﺟﻪ‬
‫‪1‬‬
‫ﺍﳋﺼﻮﺹ ﻣﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‪ :‬ﻋﺎﺩﺓ ﻣﺎ ﻳﻌﺘﱪ ﺍﳌﻌﺪﻝ ﺍﻟﻘﺎﻧﻮﱐ ﺍﳌﻄﺒﻖ ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺎﳌﻌﺪﻻﺕ ﺍﳌﺨﻔﻀﺔ‬
‫ﺗﻨﺘﺞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺍﳌﻌﺪﻻﺕ ﺍﻷﻋﻠﻰ )ﺇﻥ ﻭﺟﺪﺕ( ﻓﻬﻲ ﺗﻨﺘﺞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺳﻠﺒﻴﺔ؛‬
‫‪ -‬ﺍﻟﻔﻮﺍﺋﺾ‪ :‬ﺑﺸﻜﻞ ﻋﺎﻡ‪ ،‬ﺗﻌﺘﱪ ﺍﳌﻌﺎﳉﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻔﻮﺍﺋﺾ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ .‬ﰲ ﺣﺎﻟﺔ‬
‫ﺍﺳﺘﻔﺎﺩﺓ ﻗﻄﺎﻉ ﻣﻌﲔ ﺃﻭ ﳎﻤﻮﻋﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﻣﻦ ﺧﺼﻮﻣﺎﺕ ﻋﻠﻰ ﻓﻮﺍﺋﺾ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻓﺈﻥ ﻫﺬﻩ‬
‫ﺍﳌﻌﺎﻣﻠﺔ ﺗﻨﺘﺞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺍﺳﺘﺮﺟﺎﻉ ﺍﻟﻀﺮﻳﺒﺔ‪ :‬ﺍﻟﺴﻤﺎﺡ ﻟﻠﻤﺼﺪﺭﻳﻦ ﺑﺎﺳﺘﺮﺟﺎﻉ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻋﺎﺩﺓ ﻣﺎ ﺗﻌﺘﱪ ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﳌﺮﺟﻌﻲ ﻭﻫﺬﺍ ﻣﺎ ﻳﺘﻔﻖ ﻣﻊ ﻣﺒﺪﺃ ﻓﺮﺽ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﰲ ﺑﻠﺪ ﺍﻻﺳﺘﻬﻼﻙ‪.‬‬

‫‪1 Inter-American Development Bank, Op.cit, P 22.‬‬

‫‪79‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -2‬ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﻌﺪ ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﺜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﳚﺐ ﺗﺼﻨﻴﻔﻬﺎ ﻭﻓﻖ ﻣﻌﺎﻳﲑ ﳏﺪﺩﺓ ﺣﱴ ﻳﺴﻬﻞ‬
‫ﲢﻠﻴﻠﻬﺎ ﻻﺣﻘﺎ‪ .‬ﻭﳚﺐ ﺃﻥ ﻳﺘﻤﺎﺷﻰ ﺍﻟﺘﺼﻨﻴﻒ ﻣﻊ ﻛﻴﻔﻴﺔ ﺍﻟﻨﻈﺮ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻛﺄﺩﺍﺓ ﻟﻺﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﺍﶈﺘﻤﻞ‪،‬‬
‫ﺃﻭ ﻛﺄﺩﺍﺓ ﻟﻠﺮﻗﺎﺑﺔ‪ .1‬ﻫﻨﺎﻙ ﻫﺪﻓﺎﻥ ﺭﺋﻴﺴﻴﺎﻥ ﻟﻠﺘﺼﻨﻴﻒ‪:2‬‬
‫‪ -‬ﻫﺪﻑ ﺍﻹﺑﻼﻍ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ‪ :‬ﻳﺮﺗﺒﻂ ﺍﻟﻐﺮﺽ ﻣﻦ ﺗﻘﺪﱘ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺴﺎﺀﻟﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ ﻭﺗﺴﻬﻴﻞ ﺍﻟﺘﺪﻗﻴﻖ ﺍﳋﺎﺭﺟﻲ ﻣﻦ‬
‫ﺃﺟﻞ ﺃﺧﺬ ﻗﺮﺍﺭﺍﺕ ﲣﺺ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻣﻦ ﺍﳌﻬﻢ ﺃﻥ ﺗﱪﺯ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭﺟﻪ ﺍﻟﻘﺼﻮﺭ ﰲ‬
‫ﺍﻟﻘﻴﺎﺱ ﺍﻟﱵ ﻗﺪ ﺗﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﺍﻟﺪﻗﺔ ﰲ ﺍﻟﺘﺠﻤﻴﻊ‪.‬‬
‫‪‬ﺪﻑ ﺍﻟﺘﻘﻴﻴﻢ‪ :‬ﻳﺴﺎﻋﺪ ﺍﻟﺘﺼﻨﻴﻒ ﻋﻠﻰ ﺇﺟﺮﺍﺀ ﺗﻘﻴﻴﻢ ﻭﲢﻠﻴﻞ ﺷﺎﻣﻞ ﻟﻠﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻔﻮﺍﺋﺪ ﻟﻜﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺃﻭ‬ ‫‪-‬‬
‫ﳎﻤﻮﻋﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﺴﺎﻋﺪ ﰲ ﺗﻘﺪﻳﺮ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﻣ‪‬ﱪﺭ ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﻳﺰﺍﻝ ﻗﺎﺋﻤﺎ‪.‬‬
‫‪3‬‬
‫ﳝﻜﻦ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻌﺪﺓ ﻃﺮﻕ‪ .‬ﻣﻦ ﺑﲔ ﻫﺬﻩ ﺍﻟﺘﺼﻨﻴﻔﺎﺕ‪:‬‬
‫‪1-2‬ﺍﻟﺘﺼﻨﻴﻒ ﺣﺴﺐ ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻳﺴﻤﺢ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﻮﻇﻴﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﺃﻏﺮﺍﺿﻬﺎ‬
‫ﺍﻟﻌﺎﻣﺔ‪ .‬ﻭﳝﻜﻦ ﺑﻌﺪ ﺫﻟﻚ ﻣﻘﺎﺭﻧﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺍﳌﺼﻨﻔﺔ ﺣﺴﺐ ﺍ‪‬ﺎﻻﺕ ﺍﻟﻮﻇﻴﻔﻴﺔ‬
‫ﻧﻔﺴﻬﺎ ﺣﺴﺐ ﺍﻟﺘﺼﻨﻴﻒ ﺍﳌﻌﻤﻮﻝ ﺑﻪ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﳌﺴﺘﻮﻯ ﺍﻹﲨﺎﱄ ﻟﻠﻤﺴﺎﻋﺪﺓ ﺍﻟﱵ ﺗﻘﺪﻣﻬﺎ ﺍﳊﻜﻮﻣﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ‬
‫ﺗﻮﺧﻲ ﺍﳊﺬﺭ ﰲ ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ‪ .‬ﻭﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﳌﻘﺎﺭﻧﺎﺕ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺗﺮﺗﺒﻂ‬
‫ﺑﺎﻟﺒﻴﺎﻧﺎﺕ ﺑﺸﻜﻞ ﻋﺎﻡ‪ ،‬ﻓﺈﻥ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻟﻴﺴﺖ ﻗﺎﺑﻠﺔ ﻟﻠﻤﻘﺎﺭﻧﺔ ﺑﺪﻗﺔ ﺑﺎﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲤﻴﻞ ﺇﱃ ﺗﻘﺪﱘ ﻣﻨﻔﻌﺔ‬
‫ﺃﻋﻠﻰ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺑﻨﻔﺲ ﺍﳊﺠﻢ‪ .‬ﻭﻗﺪ ﻳﻜﻮﻥ ﻹﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺑﻨﻔﺲ ﺍﳊﺠﻢ ﺁﺛﺎﺭ‬
‫ﳐﺘﻠﻔﺔ ﻋﻠﻰ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬

‫‪1 Uk ,National Audit Office , Op.cit, P 20-23.‬‬

‫‪ 2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬
‫‪3 World bank , Tax Expenditures—Shedding Light On Government Spending Through The Tax‬‬
‫‪System Lessons From Developed And Transition Economies , 2004, P 55-59.‬‬

‫‪80‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ 2-2‬ﺗﺼﻨﻴﻒ ﺣﺴﺐ ﺍﳌﻜﻠﻔﲔ‬

‫ﻳﻔﻴﺪ ﺍﻟﺘﺼﻨﻴﻒ ﺣﺴﺐ ﺍﳌﻜﻠﻔﲔ ﰲ ﲢﺪﻳﺪ ﻓﺌﺎﺕ ﺍﳌﻜﻠﻔﲔ ﺍﻷﻛﺜﺮ ﺍﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻋﻠﻰ ﺍﻟﺮﻏﻢ‬
‫ﻣﻦ ﺇﻣﻜﺎﻧﻴﺔ ﻭﺻﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﻣﻦ ﻓﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺇﻻ ﺃ‪‬ﺎ ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺴﺘﻬﺪﻑ ﳎﻤﻮﻋﺎﺕ ﻣﻌﻴﻨﺔ ﻣﻨﻬﻢ‪.‬‬
‫ﻭﺍﻟﻐﺮﺽ ﻣﻦ ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ ﻫﻮ ﺗﻘﺪﱘ ﺻﻮﺭﺓ ﺷﺎﻣﻠﺔ ﻋﻠﻰ ﻛﻴﻔﻴﺔ ﺗﻮﺯﻳﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻓﺌﺎﺕ ﺍ‪‬ﺘﻤﻊ‪.‬‬
‫ﻋﻤﻠﻴﺎ ﻳﺼﻌﺐ ﲢﺪﻳﺪ ﺍﳌﺴﺘﻔﻴﺪ ﺍﻟﻨﻬﺎﺋﻲ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻴﺚ ﳚﺐ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﳌﻜﻠﻒ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ ﻳﻘﻊ‬
‫ﻋﻠﻴﻪ ﺍﻷﺛﺮ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻀﺮﻳﺒﺔ )ﺍﻟﺬﻱ ﺗﻔﺮﺽ ﻋﻠﻴﻪ ﺍﻟﻀﺮﻳﺒﺔ(‪ ،‬ﻭﺍﳌﻜﻠﻒ ﺍﻟﻔﻌﻠﻲ ﺍﻟﺬﻱ ﻳﻘﻊ ﻋﻠﻴﻪ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﻠﻀﺮﻳﺒﺔ‬
‫ﻭﻫﻮ ﺍﻟﺬﻱ ﻳﺘﺤﻤﻞ ﻋﺐﺀ ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﻧﻘﻞ ﻋﺐﺀ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻦ ﺍﳌﻜﻠﻒ ﺍﻟﻘﺎﻧﻮﱐ ﺇﱃ ﺍﳌﻜﻠﻒ ﺍﻟﻔﻌﻠﻲ ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﳝﻜﻦ ﻧﻘﻞ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﳌﺴﺘﻔﻴﺪ ﺍﻟﻘﺎﻧﻮﱐ ﺇﱃ ﺍﳌﺴﺘﻔﻴﺪ ﺍﻟﻔﻌﻠﻲ‪.‬‬

‫‪ 3-2‬ﺍﻟﺘﺼﻨﻴﻒ ﺣﺴﺐ ﺍﳍﺪﻑ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﳝﻜﻦ ﺗﺼﻨﻴﻒ ﺑﻨﻮﺩ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﳎﻤﻌﺔ ﺣﺴﺐ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﻳﺘﻴﺢ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻓﺤﺼﺎ ﺗﻔﺼﻴﻠﻴﺎ ﻟﻜﻞ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻫﺪﺍﻓﻬﺎ ) ﺗﺸﺠﻴﻊ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ؛ ﺩﻋﻢ ﺳﻮﻕ ﺍﻹﺳﻜﺎﻥ؛ ﺗﺸﺠﻴﻊ ﺍﻻﺩﺧﺎﺭ‬
‫ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،(...‬ﰒ ﻳﺴﺘﺨﺪﻡ ﻫﺬﻩ ﺍﻟﺘﺼﻨﻴﻒ ﻟﺘﺠﻤﻴﻊ ﻗﻮﺍﺋﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﺍ‪‬ﺎﻝ ﺍﻟﻮﻇﻴﻔﻲ ﻭﻧﻮﻉ ﺩﺍﻓﻌﻲ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻭﺗﺘﻤﺜﻞ ﺇﺣﺪﻯ ﺍﻟﺼﻌﻮﺑﺎﺕ ﰲ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﺃﻥ ﻫﺪﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﻗﺪ ﻻ ﻳﻜﻮﻥ ﻭﺍﺿﺤﺎ ﻋﻨﺪ ﺇﻗﺮﺍﺭ‬
‫ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻘﺪ ﺗﺮﺗﺒﻂ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺑﻔﺌﺎﺕ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﺑﺄﻧﺸﻄﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﻣﻨﺎﻃﻖ‬
‫ﺟﻐﺮﺍﻓﻴﺔ ﻣﻌﻴﻨﺔ‪ .‬ﻳﺘﻴﺢ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﲢﺪﻳﺪ ﺍﻟﺘﺪﺍﺧﻼﺕ ﻭﺍﻟﺜﻐﺮﺍﺕ ﺍﳌﻮﺟﻮﺩﺓ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﺘﻨﺎﻗﻀﺎﺕ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳛﺘﻤﻞ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺳﻮﺀ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪ .‬ﻛﻤﺎ ﻳﻔﻴﺪ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﰲ ﲢﻠﻴﻞ ﺍﻵﺛﺎﺭ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﻜﻞ ﻧﺸﺎﻁ‪.1‬‬

‫‪ -3‬ﺗﻨﻈﻴﻢ ﻋﻤﻠﻴﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ‬

‫ﲢﺪﻳﺪ ﺍﳉﻬﺔ ﺍﳌﻜﻠﻔﺔ ﺑﺎﻟﺘﻘﻴﻴﻢ‪ ،‬ﻭﲤﻜﻴﻨﻬﺎ ﻣﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﻛﺎﻓﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ‪ ،‬ﺃﻣﺮ ﺑﺎﻟﻎ ﺍﻷﳘﻴﺔ ﻟﻨﺤﺎﺝ‬
‫ﺍﻟﻌﻤﻠﻴﺔ‪ .‬ﻟﺬﻟﻚ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﲢﺪﻳﺪ ﻫﺬﻩ ﺍﳉﻬﺔ‪ ،‬ﻭﻣﺪﻫﺎ ﺑﺎﻟﻮﺳﺎﺋﻞ ﺍﳌﺎﺩﻳﺔ ﻭﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﻭﺗﺬﻟﻴﻞ ﻛﻞ‬
‫ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﻗﺪ ﺗﻮﺍﺟﻬﻬﺎ‪ ،‬ﻟﺘﻤﻜﻴﻨﻬﺎ ﻣﻦ ﺁﺩﺍﺀ ﻫﺬﻩ ﺍﳌﻬﻤﺔ‪.‬‬

‫‪ 1-3‬ﲢﺪﻳﺪ ﺍﳉﻬﺎﺕ ﺍﳌﻜﻠﻔﺔ ﺑﺎﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ‬

‫ﻳﺘﻄﻠﺐ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳉﻴﺪ ﳎﻤﻮﻋﺔ ﻣﻬﺎﺭﺍﺕ ﻛﻤﻴﺔ ﻭﻧﻮﻋﻴﺔ‪ .‬ﻭﻫﻲ ﻧﻔﺴﻬﺎ ﺍﳌﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻘﻴﻴﻢ ﺃﻱ ﺑﺮﻧﺎﻣﺞ‬
‫ﺣﻜﻮﻣﻲ؛ ﺣﻴﺚ ﻳﺘﻄﻠﺐ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺪﻗﻴﻖ ﻟﻺﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺗﻜﻮﻳﻦ ﺻﻮﺭﺓ ﺩﻗﻴﻘﺔ ﻋﻦ ﺗﻜﻠﻔﺔ ﻭﻓﻮﺍﺋﺪ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬

‫‪1 Uk ,National Audit Office , Op.cit, P 25.‬‬

‫‪81‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﺗﺘﻮﻓﺮ ﰲ ﺍﻟﻘﺎﺋﻢ ﺑﺎﻟﺘﻘﻴﻴﻢ ﺍﳋﱪﺓ ﺍﻟﱵ ﲤﻜﻨﻪ ﻣﻦ ﻓﻬﻢ ﻛﻴﻔﻴﺔ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺳﻠﻮﻙ ﺍﳌﻜﻠﻔﲔ‬
‫ﻭﻛﻴﻒ ﳝﺘﺪ ﺗﺄﺛﲑﻫﺎ ﺍﻗﺘﺼﺎﺩﻳﺎ ﻭﺍﺟﺘﻤﺎﻋﻴﺎ‪ .1‬ﻭﻗﺪ ﺗﻜﻮﻥ ﺃﻛﺜﺮ ﻣﻦ ﺟﻬﺔ ﻭﺍﺣﺪﺓ ﻣﺆﻫﻠﺔ ﻟﻠﻘﻴﺎﻡ ‪‬ﺬﻩ ﺍﳌﻬﻤﺔ‪ ،‬ﻓﻘﺪ ﻳﻜﻮﻥ‬
‫ﻟﻜﻞ ﻣﻨﻬﺎ ﺧﱪﺓ ﰲ ﳎﺎﻻﺕ ﳏﺪﺩﺓ‪ .‬ﻗﺪ ﺗﻜﻮﻥ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﳉﻨﺔ ﺑﺮﳌﺎﻧﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﻭ ﻣﻜﺘﺐ ﺩﺭﺍﺳﺎﺕ‪ .‬ﻓﻔﻲ ﺍﻟﻮﻻﻳﺎﺕ‬
‫ﳌﺘﺤﺪﺓ ﻣﺜﻼ ﻳﻘﻮﻡ ﺑﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﻛﻞ ﻣﻦ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﺮﺍﺟﻌﺔ ﻭﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ‪ .‬ﻣﻦ‬
‫‪2‬‬
‫ﺍﻟﻨﺎﺣﻴﺔ ﺍﳌﺜﺎﻟﻴﺔ‪ ،‬ﳚﺐ ﺃﻥ ﺗﺘﻮﻓﺮ ﰲ ﺍﳉﻬﺔ ﺇﱃ ﺗﻮﻛﻞ ﺇﻟﻴﻬﺎ ﻣﻬﻤﺔ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺼﺎﺋﺺ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺍﳋﱪﺓ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﱪﻧﺎﻣﺞ‪ :‬ﻳﺘﻄﻠﺐ ﲢﻠﻴﻞ ﻧﺘﺎﺋﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻘﻴﻴﻢ ﺍﻟﱪﻧﺎﻣﺞ‬
‫ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻓﻐﺎﻟﺒﺎ ﻣﺎ ﻳﻘﻮﻡ ﻓﺮﻳﻖ ﺍﻟﺘﻘﻴﻴﻢ ﺑﺈﺟﺮﺍﺀ ﺍﳌﻘﺎﺑﻼﺕ ﻣﻊ ﺃﺻﺤﺎﺏ ﺍﳌﺼﻠﺤﺔ‪ ،‬ﻭﺇﺟﺮﺍﺀ ﺍﻟﺒﺤﻮﺙ ﺣﻮﻝ ﺃﻓﻀﻞ‬
‫ﺍﳌﻤﺎﺭﺳﺎﺕ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺪﻭﱄ‪ ،‬ﻭﺩﺭﺍﺳﺔ ﺗﻔﺎﺻﻴﻞ ﻛﻴﻔﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺪﻑ ﲢﺪﻳﺪ ﻛﻔﺎﺀﺓ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺍﻟﺘﺠﺮﺑﺔ ﰲ ﻗﻴﺎﺱ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ :‬ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻫﻲ ﳎﻤﻮﻋﺔ ﻓﺮﻋﻴﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﻨﺴﺒﺔ ﳍﺬﻩ ﺍﻟﱪﺍﻣﺞ‪ ،‬ﳚﺐ ﺃﻥ ﺗﻌﻄﻲ ﺍﻟﺘﻘﻴﻴﻤﺎﺕ ﺻﻮﺭﺓ ﺩﻗﻴﻘﺔ ﻋﻦ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ‬
‫ﻳﻜﻮﻥ ﻟﺪﻯ ﺍﳉﻬﺎﺕ ﺍﻟﻘﺎﺋﻤﺔ ﺑﺎﻟﺘﻘﻴﻴﻢ ﺍﳋﱪﺓ ﺍﻟﻼﺯﻣﺔ ﻟﻺﺟﺎﺑﺔ ﻋﻠﻰ ﺍﻷﺳﺌﻠﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻘﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻣﻦ ﻗﺒﻴﻞ‪ :‬ﻣﺎ ﻫﻮ ﻣﱪﺭ ﺍﻋﺘﻤﺎﺩ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؟ ﻫﻞ ﺗﺘﻨﺎﺳﺐ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﻓﻮﺍﺋﺪﻫﺎ؟ ﻣﻦ ﻫﻮ‬
‫ﺍﳌﺴﺘﻔﻴﺪ ﺍﻟﻔﻌﻠﻲ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟ ﺇﱃ ﺃﻱ ﻣﺪﻯ ﺃﺛﺮﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺳﻠﻮﻙ ﺍﻻﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ‬
‫ﻭﻗﺮﺍﺭﺍ‪‬ﻢ؟ ﻭﻛﻴﻒ ﺃﺛﺮﺕ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻋﻠﻰ ﺍﻗﺘﺼﺎﺩ ﺍﻟﺪﻭﻟﺔ؟‬
‫‪ -‬ﺧﱪﺓ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺇﻥ ﻓﻬﻢ ﺍﻟﻔﺮﻭﻕ ﺍﻟﺪﻗﻴﻘﺔ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﱪﺭﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ‬
‫ﳝﻜﻦ ﺃﻥ ﻳﺴﺎﻋﺪ ﺍﳌﻜﺘﺐ ﻋﻠﻰ ﺍﺳﺘﺨﻼﺹ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺴﺘﻨﲑﺓ؛‬
‫‪ -‬ﺍﳊﻴﺎﺩ‪ .‬ﳚﺐ ﺃﻥ ﺗﺴﺘﻨﺪ ﺍﻟﺘﻘﻴﻴﻤﺎﺕ ﺇﱃ ﺍﺳﺘﻨﺘﺎﺟﺎﺕ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻷﺩﻟﺔ ﺍﳌﺘﺎﺣﺔ‪ ،‬ﻭﺍﻻﺑﺘﻌﺎﺩ ﻗﺪﺭ ﺍﻹﻣﻜﺎﻥ ﻋﻦ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﳌﺴﺒﻘﺔ؛‬
‫‪ -‬ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﻘﺪﱘ ﺗﻮﺻﻴﺎﺕ‪ :‬ﻭﺍﻟﺴﺒﺐ ﺍﻟﺮﺋﻴﺴﻲ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﻣﺴﺎﻋﺪﺓ ﺍﳌﺸﺮﻋﲔ ﻋﻠﻰ ﲢﺪﻳﺪ‬
‫ﻛﻴﻔﻴﺔ ﺟﻌﻞ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻟﺔ ﻓﻌﺎﻟﺔ ﻗﺪﺭ ﺍﳌﺴﺘﻄﺎﻉ‪ .‬ﻭﻟﺘﺤﻘﻴﻖ ﻫﺬﺍ ﺍﳍﺪﻑ‪ ،‬ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺍﳌﻘﻴﻤﻮﻥ ﻋﻠﻰ‬
‫ﺍﺳﺘﻌﺪﺍﺩ ﻟﻮﺻﻒ ﻣﺎ ﻫﻮ ﻓﻌﺎﻝ‪ ،‬ﻭﻣﺎ ﺍﻟﻮﺍﺟﺐ ﺍﻟﻘﻴﺎﻡ ﺑﻪ ﻭﻛﻴﻒ ﳝﻜﻦ ﲢﺴﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬

‫‪1 USA, New York City Council Finance Division, Evaluating Economic Development Tax‬‬
‫‪Expenditures, Final Report, 2016,P 20.‬‬
‫‪2 USA, Vermont Legislative Joint Fiscal Office Tax Expenditure Review Report, 2016,P7.‬‬

‫‪82‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﻛﻔﺎﻳﺔ ﺍﳌﻮﺍﺭﺩ‪ :‬ﳚﺐ ﺍﻥ ﺗﺘﻮﻓﺮ ﻟﻠﻤﻘﻴﻢ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﻻﺗﺼﺎﻝ ﻣﻊ ﳐﺘﻠﻒ ﺍﳌﺼﺎﱀ ﺍﻻﺩﺍﺭﻳﺔ‬
‫ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﻟﻺﻃﻼﻉ ﻋﻠﻰ ﻛﻞ ﻣﺎ ﻫﻮ ﺿﺮﻭﺭﻱ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻴﻴﻢ‪ .‬ﻭﺇﺩﺍ ﺗﻄﻠﺐ ﺍﻻﻣﺮ ﺗﺴﺨﲑ ﻋﺪﺩ ﻣﻦ ﺍﳌﻮﻇﻔﲔ‬
‫ﺫﻭﻱ ﺍﻻﺧﺘﺼﺎﺹ ﻟﻠﻤﺴﺎﻋﺪﺓ ﻹﳒﺎﺯ ﻫﺬﻩ ﺍﳌﻬﺎﻡ‪.‬‬

‫‪ 2-3‬ﺻﻌﻮﺑﺎﺕ ﺗﺘﻌﻠﻖ ﲜﻤﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﻳﺘﻄﻠﺐ ﺍﻟﻘﻴﺎﻡ ﺑﻘﻴﺎﺱ ﻭﲢﻠﻴﻞ ﺃﻱ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺑﺬﻝ ﺟﻬﺪ ﳉﻤﻊ ﻭﺗﺮﺗﻴﺐ ﻭﻓﺮﺯ ﻭﻣﻄﺎﺑﻘﺔ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ‬
‫ﻳﺘﻮﺟﺐ ﲨﻌﻬﺎ ﻣﻦ ﻣﺼﺎﺩﺭ ﳐﺘﻠﻔﺔ‪ ،‬ﻏﲑ ﺃﻥ ﻫﻨﺎﻙ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﳌﻘﻴﻢ ﰲ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﳌﻮﺛﻮﻗﺔ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ‪ .‬ﻣﻨﻬﺎ ‪:‬‬
‫‪ -‬ﻋﺪﻡ ﻛﻔﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ :‬ﻓﺎﻟﻜﺜﲑ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﻳﺘﻢ ﺇﺩﺭﺍﺟﻬﺎ ﰲ ﺍﻟﺘﺼﺎﺭﻳﺢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻻ‬
‫ﺇﺫﺍ ﻛﺎﻧﺖ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﲝﺎﺟﺔ ﺇﻟﻴﻬﺎ ﻟﺘﺼﻔﻴﺔ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﺃﻭ ﺇﺫﺍ ﻭﺟﺪ ﻧﺺ ﻗﺎﻧﻮﱐ ﻳﻠﺰﻡ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﲜﻤﻊ ﺗﻠﻚ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﻣﺘﺎﺑﻌﺘﻬﺎ‪ .‬ﻓﺈﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺗﻌﻤﻞ ﻋﻠﻰ ﺍﳊﺪ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮﺍﺟﺐ ﺇﺩﺭﺍﺟﻬﺎ ﰲ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪‬ﺪﻑ ﺗﺒﺴﻴﻂ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺼﺮﻳﺢ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻒ ﻭﲣﻔﻴﻒ ﺍﻟﻌﺐﺀ ﺍﻹﺩﺍﺭﻱ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻧﺘﻴﺠﺔ‬
‫‪1‬‬
‫ﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻳﺘﻢ ﲨﻌﻬﺎ ﻗﺪ ﻻ ﲢﺪﺩ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺃﻭ ﺍﻷﻧﺸﻄﺔ ﺍﳌﺴﺘﻬﺪﻓﺔ ﺑﺎﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫‪ -‬ﻋﺪﻡ ﻭﺿﻮﺡ ﺍﳌﺴﺆﻭﻟﻴﺎﺕ‪ :‬ﻣﻦ ﺍﻟﻌﻘﺒﺎﺕ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻫﻮ ﺍﻻﻓﺘﻘﺎﺭ ﺍﳌﺴﺘﻤﺮ ﻟﻠﻮﺿﻮﺡ ﻓﻴﻤﺎ‬
‫ﻳﺘﻌﻠﻖ ﺑﺄﺩﻭﺍﺭ ﻭﻣﺴﺆﻭﻟﻴﺎﺕ ﳐﺘﻠﻒ ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻟﻮﺯﺍﺭﻳﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻏﻴﺎﺏ‬
‫ﺍﻟﺘﻨﺴﻴﻖ ﻭﺗﺒﺎﺩﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﻴﻨﻬﺎ‪ .‬ﻓﻤﺜﻼ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻟﺘﺮﺷﻴﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻄﺎﻗﺔ ﺗﺘﻄﻠﺐ ﲨﻊ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﻣﻦ ﺍﻟﻮﺯﺍﺭﺍﺕ ﺍﳌﻜﻠﻔﺔ ﺑﺎﻟﻄﺎﻗﺔ ﻭﺍﻟﺒﻴﺌﺔ‪ ،‬ﻭﺍﻟﺼﻨﺎﻋﺔ‪ .2‬ﻭﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﲨﻴﻊ ﺍﻟﺪﻭﻝ ﺍﻟﱵ ﺳﻨﺖ ﺗﺸﺮﻳﻌﺎﺕ‬
‫ﺗﻘﻀﻲ ﺑﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺣﺪ ﻣﺎ ﺗﻨﻈﻢ ﺍﻟﻌﻤﻠﻴﺔ ﻭﺗﻮﺯﻉ ﺍﳌﺴﺆﻭﻟﻴﺎﺕ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﻧﻔﺴﻪ‪ .‬ﰲ ﺍﻟﺒﻠﺪﺍﻥ‬
‫ﺍﻟﻔﻴﺪﺭﺍﻟﻴﺔ ﺃﻭ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﻓﻴﻬﺎ ﺍﻟﻼﻣﺮﻛﺰﻳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﻮﻳﺔ‪ ،‬ﺗﻜﻮﻥ ﺍﳌﺴﺘﻮﻳﺎﺕ ﺩﻭﻥ ﺍﻟﻮﻃﻨﻴﺔ ﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ‬
‫ﻣﺴﺆﻭﻟﺔ ﺑﺸﻜﻞ ﻛﺒﲑ ﻋﻦ ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﺗﺸﺎﺭﻙ ﺍﳌﺴﺘﻮﻳﺎﺕ ﺩﻭﻥ ﺍﻟﻮﻃﻨﻴﺔ ﰲ ﻧﻮﻉ‬
‫ﻣﻦ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﳜﻠﻖ ﺻﻌﻮﺑﺎﺕ ﰲ ﲢﺪﻳﺪ ﺍﻟﻘﺎﺋﻤﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ‪ .‬ﻭﻣﻦ ﺷﺄﻥ‬
‫ﻗﺎﻧﻮﻥ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺫﻱ ﺍﻟﻨﻄﺎﻕ ﺍﻟﻮﻃﲏ ﺃﻥ ﻳﻮﻓﺮ‪ ،‬ﻋﻠﻰ ﺍﻷﻗﻞ‪ ،‬ﺇﻃﺎﺭﺍ ﻗﺎﻧﻮﻧﻴﺎ ﶈﺎﻭﻟﺔ ﺗﻨﻈﻴﻢ ﲡﻤﻴﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﻭﺇﺿﻔﺎﺀ ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻋﻠﻰ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬ﻭﺑﺎﻟﺘﺎﱄ ﳚﺐ ﺃﻥ ﺗﺘﻮﱃ ﺍﳊﻜﻮﻣﺔ ﺍﳌﺮﻛﺰﻳﺔ )ﺍﻻﲢﺎﺩﻳﺔ(‬
‫ﺍﻟﺘﻨﺴﻴﻖ ﻫﺬﺍ ﺍﻟﻌﻤﻞ‪ ،‬ﲟﺎ ﻳﻜﻔﻞ ﺍﳌﻮﺍﺀﻣﺔ ﺑﲔ ﺍﳌﻨﻬﺠﻴﺔ ﻭﺗﺒﺎﺩﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﲡﻤﻴﻊ ﺍﻟﻌﺎﺋﺪﺍﺕ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻭﲢﻘﻴﻘﺎ ﳍﺬﻩ‬

‫‪1 USA, United States Government Accountability Office, GOVERNMENTPERFORMANCE‬‬

‫‪ANDACCOUNTABILITY Tax Expenditures Represent a Substantial Federal Commitment and‬‬
‫‪Need to Be Reexamined, 2005, P53‬‬
‫‪2 Op.Loc, P62.‬‬

‫‪83‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﻐﺎﻳﺔ‪ ،‬ﺗﻔﺮﺽ ﻗﻮﺍﻧﲔ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺑﻠﺪﺍﻥ ﻣﺜﻞ ﺍﻟﱪﺍﺯﻳﻞ ﻭﻛﻮﻟﻮﻣﺒﻴﺎ‪ ،‬ﺇﺟﺒﺎﺭﻳﺎ ﺗﻘﺪﻳﺮ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ‬
‫ﻟﻺﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺍﳌﺎﺿﻲ‪ ،‬ﻓﻀﻼ ﻋﻦ ﺿﺮﻭﺭﺓ ﺗﻮﺿﻴﺢ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﻷﻱ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﻣﻘﺘﺮﺡ ﻳﺘﻢ‬
‫ﲟﻮﺟﺒﻪ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺟﺪﻳﺪﺓ‪ ،‬ﺃﻭ ﺃﻱ ﺍﺗﻔﺎﻕ ﺗﻔﺎﻭﺿﻲ ﻳﺘﻢ ﻣﻦ ﺧﻼﻟﻪ ﻣﻨﺢ ﻣﺰﺍﻳﺎ ﺿﺮﻳﺒﻴﺔ‪.1‬‬

‫ﺗﻔﻴﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻳﺘﻢ ﲨﻌﻬﺎ ﻣﻦ ﺍﻷﺟﻬﺰﺓ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﺨﺘﻠﻔﺔ ﰲ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻨﻬﺎ ﻏﲑ‬
‫ﻛﺎﻓﻴﺔ ﻹﺟﺮﺍﺀ ﺗﻘﻴﻴﻢ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﳚﺐ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ ﺗﻜﻤﻴﻠﻴﺔ ﺃﻭ ﺇﺿﺎﻓﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲨﻊ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺃﻧﻔﺴﻬﻢ ﺃﻭ ﻣﻦ ﺧﻼﻝ ﺩﺭﺍﺳﺎﺕ ﺍﳊﺎﻟﺔ‪ ،‬ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻻﺳﺘﻘﺼﺎﺋﻴﺔ‪ ،‬ﻭﺍﻻﺳﺘﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﺍﳌﻘﺎﺑﻼﺕ‪.‬‬
‫ﻓﻬﺬﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺗﻮﻓﺮ ﺭﺅﻳﺔ ﻋﻦ ﻣﺪﻯ ﲢﻘﻴﻖ ﺍﻟﺘﺪﺍﺑﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻷﻫﺪﺍﻓﻬﺎ ﺍﶈﺪﺩﺓ ﻭﲢﺪﻳﺪ ﺍﳌﻜﻠﻔﲔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‪ ،‬ﻭﲢﺪﻳﺪ‬
‫ﺍﻟﺴﻠﺒﻴﺎﺕ ﻭﺍﻟﺜﻐﺮﺍﺕ ﺍﻟﱵ ﺗﺘﻀﻤﻨﻬﺎ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻭﺍﻟﱵ ﳚﺐ ﻣﺮﺍﺟﻌﺘﻬﺎ‪.2‬‬

‫ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺃﺻﺒﺢ ﺑﺎﻹﻣﻜﺎﻥ ﺇﻋﺪﺍﺩ ﻭﺗﻘﺪﱘ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻟﻜﺘﺮﻭﻧﻴﺎ )ﻋﻠﻰ ﺍﳋﻂ(‪ ،‬ﳑﺎ‬
‫ﺃﺩﻯ ﺇﱃ ﲢﺴﲔ ﺩﻗﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﲢﺴﲔ ﺗﻨﺎﺳﻘﻬﺎ ﻭﺗﻔﺎﺩﻱ ﺍﳌﺸﺎﻛﻞ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻜﺘﺎﺑﻴﺔ ﺍﳌﻮﺩﻋﺔ‬
‫ﻳﺪﻭﻳﺎ ‪ ،‬ﻛﺘﻨﺎﻗﺾ ﺍ‪‬ﺎﻣﻴﻊ‪ ،‬ﺃﻭ ﺇﻏﻔﺎﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﻄﻠﻮﺑﺔ‪ .‬ﻭﺑﺎﻹﻣﻜﺎﻥ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ‬
‫ﺇﺩﺭﺍﺝ ﺧﺎﻧﺎﺕ ﺗﻄﻠﺐ ﻣﻌﻠﻮﻣﺎﺕ ﺗﻜﻤﻴﻠﻴﺔ ﻗﺪ ﺗﻜﻮﻥ ﻣﻔﻴﺪﺓ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ 3-3‬ﺩﻭﺭﺍﺕ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺇﺫﺍ ﻛﺎﻥ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻢ ﺍﻟﻘﻴﺎﻡ ﺑﻪ ﺳﻨﻮﻳﺎ‪ ،‬ﻓﺈﻥ ﺇﺟﺮﺍﺀ ﺗﻘﻴﻴﻢ ﺳﻨﻮﻱ ﻣﻌﻤﻖ ﻟﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻣﺮ ﻳﻜﺎﺩ ﻳﻜﻮﻥ ﻣﺴﺘﺤﻴﻼ ﻟﺼﻌﻮﻳﺔ ﺍﻟﻌﻤﻠﻴﺔ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﻻﺭﺗﻔﺎﻉ ﺗﻜﺎﻟﻴﻔﻬﺎ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪ .‬ﻓﻘﺪ ﺗﻜﻮﻥ ﺑﻌﺾ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﺎﺟﺔ ﺇﱃ ﺗﻘﻴﻴﻢ ﺃﻛﺜﺮ ﺩﻗﺔ ﻣﻦ ﻏﲑﻫﺎ‪ ،‬ﻭﺑﻌﻀﻬﺎ ﳛﺘﺎﺝ ﺇﱃ ﺗﻘﻴﻴﻢ ﺩﻭﺭﻱ ﰲ ﻓﺘﺮﺍﺕ ﻗﺼﲑﺓ‪ ،‬ﻭﺑﻌﻀﻬﺎ‬
‫ﻗﺪ ﻻ ﳛﺘﺎﺝ ﻟﻠﺘﻘﻴﻴﻢ‪ .‬ﺫﻟﻚ ﳚﺐ ﺃﻥ ﺗﺘﻢ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻴﻴﻢ ﻭﻓﻖ ﻋﺪﺓ ﻣﺴﺘﻮﻳﺎﺕ ﳏﺪﺩﺓ ﻣﺴﺒﻘﺎ ﻭﻓﻘﺎ ﻟﻸﻫﺪﺍﻑ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﺃﻭ‬
‫‪3‬‬
‫ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﻟﺬﻟﻚ ﳕﻴﺰ ﺑﲔ ﻣﺴﺘﻮﻳﺎﺕ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ -‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺸﺎﻣﻞ‪ :‬ﻳﺘﻀﻤﻦ ﻫﺬﻩ ﺍﻟﺘﻘﻴﻴﻢ ﻛﻞ ﺍﻟﺘﻔﺎﺻﻴﻞ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺎﺩﺓ ﻣﺎ ﻳﺸﻤﻞ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﻜﻤﻲ‪،‬‬
‫ﺗﻘﺪﻳﺮ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﻭﺗﻘﺪﻳﺮ ﺍﳌﻨﺎﻓﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻣﻘﺎﺭﻧﺔ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻷﺧﺮﻯ‪ .‬ﻳﺘﻄﻠﺐ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻢ ﺑﻴﺎﻧﺎﺕ ﻋﻠﻰ‬
‫ﻣﺪﻯ ﻋﺪﺓ ﺳﻨﻮﺍﺕ )ﻏﺎﻟﺒﺎ ‪ 10‬ﺃﻭ ﺃﻛﺜﺮ(‪ ،‬ﻭﻳﺘﻄﻠﺐ ﳒﺎﺡ ﻫﺬﺍ ﺍﻟﺘﻘﻴﻴﻢ ﻣﻮﺍﺭﺩ ﻭﺧﱪﺍﺕ ﻛﺒﲑﺓ ﻭﻭﻗﺘﺎ ﻣﻼﺋﻤﺎ؛‬
‫‪1 Inter-American Center of Tax Administrations – CIAT, “THE ROLE OF TAX ADMINISTRATIONS‬‬
‫‪IN THE GLOBAL CRISIS”, P7.‬‬
‫‪2 World bank, Op.cit, P24.‬‬
‫‪3 USA, Vermont Legislative Joint Fiscal Office,Op.cit, P2.‬‬

‫‪84‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻌﺎﺟﻞ ‪ :‬ﻳﻬﺪﻑ ﻫﺬﻩ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻢ ﺇﱃ ﲢﻠﻴﻞ ﺍﳍﺪﻑ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﺑﺘﺤﺪﻳﺪ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﳌﻨﺎﻓﻊ‬
‫ﺍﶈﻘﻘﺔ‪ ،‬ﻭﺍﻟﺘﺤﻘﻖ ﳑﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﺗﺰﺍﻝ ﺗﻔﻲ ﺑﺎﳍﺪﻑ ﺍﻟﺬﻱ ﺃﻧﺸﺌﺖ ﻣﻦ ﺃﺟﻠﻪ‪ .‬ﻏﲑ ﺃﻥ ﻫﺬﻩ‬
‫ﺍﻟﺘﺤﻠﻴﻼﺕ ﻻ ﺗﺘﻀﻤﻦ‪ ،‬ﻋﻤﻮﻣﺎ‪ ،‬ﲢﻠﻴﻼ ﻣﻌﻤﻘﺎ ﻟﻸﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪.‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻢ‪ :‬ﻷﺳﺒﺎﺏ ﳐﺘﻠﻔﺔ‪ ،‬ﻗﺪ ﻻ ﺗﺘﻄﻠﺐ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﻴﻴﻤﺎ؛ ﻓﺒﻌﻀﻬﺎ ﻗﺪ ﻻ ﻳﻌﺪ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﻌﻀﻬﺎ ﺃﻗﻞ ﺃﳘﻴﺔ ﺃﻭ ﻣﻦ ﻏﲑ ﺍﶈﺘﻤﻞ ﺃﻥ ﲣﻀﻊ ﻟﻠﺘﻌﺪﻳﻞ ﺃﻭ ﺍﻹﻟﻐﺎﺀ‪.‬‬

‫ﻛﻤﺎ ﳝﻜﻦ ﺇﺟﺮﺍﺀ ﺍﻟﺘﻘﻴﻴﻢ ﻭﻓﻖ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻃﺒﻘﺎ ﳌﺒﺪﺃ ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺨﺼﺼﺔ ﻟﻠﺘﻘﻴﻴﻢ ﻣﺘﻨﺎﺳﺒﺔ‬
‫ﻣﻊ ﺗﻜﻠﻔﺔ ﺍﻟﱪﻧﺎﻣﺞ‪ .‬ﺣﻴﺚ ﻳﺘﻢ ﺗﻘﺴﻴﻢ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻋﺪﺓ ﻣﺴﺘﻮﻳﺎﺕ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻷﻗﻞ‬
‫ﺗﻜﻠﻔﺔ ﻳﺘﻢ ﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻓﺘﺮﺍﺕ ﺃﻃﻮﻝ )‪ 10-7‬ﺳﻨﻮﺍﺕ ﻣﺜﻼ(‪ ،‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺘﻮﺳﻄﺔ ﺍﻟﺘﻜﻠﻔﺔ ﻳﺘﻢ ﺗﻘﻴﻴﻤﻬﺎ ﰲ ﻛﻞ‬
‫‪ 3‬ﺃﻭ ‪ 5‬ﺳﻨﻮﺍﺕ‪ ،‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﻔﻌﺔ ﺍﻟﺘﻜﻠﻔﺔ ﻓﻴﺠﺐ ﺃﻥ ﲣﻀﻊ ﻟﻠﺘﻘﻴﻴﻢ ﺍﻟﺴﻨﻮﻱ* ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﻃﺮﻕ ﻭﺃﺳﺎﻟﻴﺐ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻄﻠﺐ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﺗﺒﺎﻉ ﺃﺳﺎﻟﻴﺐ ﻋﻠﻤﻴﺔ ﳌﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﰎ ﲨﻌﻬﺎ‪ ،‬ﺣﻴﺚ ﳝﻜﻦ ﺃﻥ‬
‫ﳕﻴﺰ ﺑﲔ ﻃﺮﻕ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﻭﺍﻟﱵ ﺗﻌﱪ ﻋﻦ ﺍﳌﻨﻬﺠﻴﺔ ﺍﻟﱵ ﻣﻦ ﺧﻼﳍﺎ ﲢﺪﺩ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻦ ﰒ ﺑﻴﺎﻥ ﺃﺛﺮﻫﺎ ﻋﻠﻰ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺃﺳﺎﻟﻴﺐ ﺍﻟﻘﻴﺎﺱ ﺍﻟﱵ ﺗﻘﺼﺪ ‪‬ﺎ ﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﲢﻠﻴﻠﻬﺎ ﻭﲢﺪﻳﺪ ﻣﺒﺎﻟﻐﻬﺎ‪.‬‬

‫‪ -1‬ﻃﺮﻕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ‬

‫ﳝﻜﻦ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﺜﻼﺙ ﻃﺮﻕ ﳐﺘﻠﻔﺔ‪:1‬‬

‫‪ 1-1‬ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‬

‫ﺗﺘﻴﺢ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺣﺴﺎﺏ ﺍﳋﺴﺎﺭﺓ ﺍﻟﺜﺎﺑﺘﺔ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﺗﺘﺤﻤﻠﻬﺎ ﺍﻟﺪﻭﻟﺔ ﻋﻦ ﻃﺮﻳﻖ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻫﻲ‬
‫ﻻ ﺗﺆﺧﺬ ﰲ ﺍﳊﺴﺒﺎﻥ ﺍﻟﺘﻐﲑﺍﺕ ﰲ ﺳﻠﻮﻙ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﻗﺪ ﺗﻨﺠﻢ ﻋﻦ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﺈﺫﺍ ﻛﺎﻥ‬
‫ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﳜﻔﺾ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﲟﻘﺪﺍﺭ ‪ 100‬ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‪ ،‬ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺍﻟﺴﻠﻮﻙ ﺍﳊﺎﱄ‪ ،‬ﻫﻮ ﺇﻧﻔﺎﻕ‬
‫ﺿﺮﻳﱯ ﻗﺪﺭﻩ ‪ 100‬ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‪ .2‬ﺇﻥ ﲡﺎﻫﻞ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ ﺃﻭ ﺍﻟﺘﻔﺎﻋﻞ ﻣﻊ ﺍﻷﺳﺲ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ‪،‬‬
‫ﳚﻌﻞ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺗﻨﻄﻮﻱ ﻋﻠﻰ ﻋﻴﻮﺏ ﻫﺎﻣﺔ ﻟﺘﻘﺪﻳﺮ ﺗﻜﺎﻟﻴﻒ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻻ ﳝﻜﻨﻬﺎ ﺇﻋﻄﺎﺀ ﺻﻮﺭﺓ ﻭﺍﺿﺤﺔ ﻋﻦ ﺍﻵﺛﺎﺭ‬

‫* ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺗﺴﺘﺨﺪﻣﻬﺎ ﺍﻳﺮﻟﻨﺪﺍ‬

‫‪1- OCDE( 2010A),Op.cit, pp13-14‬‬
‫‪2 European commission (2014), Op.cit, P 12.‬‬

‫‪85‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﶈﺘﻤﻠﺔ ﻹﻳﺮﺍﺩﺍﺕ ﺍﻹﺟﺮﺍﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺘﻔﻀﻴﻠﻲ‪ .1‬ﺗﻌﺘﱪ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺳﻬﻠﺔ ﻭﻣﺴﺘﺨﺪﻣﺔ ﻋﻠﻰ ﻧﻄﺎﻕ ﻭﺍﺳﻊ ﰲ ﺣﺴﺎﺏ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻷ‪‬ﺎ ﺗﺴﺘﻨﺪ ﺇﱃ ﻣﺒﺎﺩﺉ ﳏﺎﺳﺒﻴﺔ ﺑﺴﻴﻄﺔ ﻭﺗﺴﺘﻨﺪ ﻋﺎﺩﺓ ﺇﱃ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺃﻭ ﺍﻟﻮﺛﺎﺋﻖ ﺍﳌﻘﺪﻣﺔ‬
‫ﺇﱃ ﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ(‪ .‬ﻭﻫﻲ ﺃﻛﺜﺮ ﻣﻼﺀﻣﺔ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪.2‬‬

‫‪ 2-1‬ﻃﺮﻳﻘﺔ ﻣﻜﺎﺳﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ‬

‫ﲢﺴﺐ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﻣﻜﺎﺳﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﻗﺪ ﺗﻨﺠﻢ ﻋﻦ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﻟﺘﻐﲑﺍﺕ ﰲ‬
‫ﺳﻠﻮﻙ ﺍﳌﻜﻠﻔﲔ‪ .‬ﻓﺈﻟﻐﺎﺀ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﻟﻼﺳﺘﺜﻤﺎﺭ ﻣﺜﻼ‪ ،‬ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺍﳔﻔﺎﺽ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺗﻀﻴﻴﻖ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﺄﺧﺬ ﻫﺬﻩ ﻃﺮﻳﻘﺔ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﻫﺬﺍ ﺍﻟﺘﻐﲑ ﰲ ﺍﻟﺴﻠﻮﻙ‪.3‬‬

‫ﻓﻤﺜﻠﻤﺎ ﺭﺃﻳﻨﺎ ﺳﺎﺑﻘﺎ‪ ،‬ﺇﺫﺍ ﺃﺳﻔﺮ ﺇﻟﻐﺎﺀ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﻋﻦ ﺧﺴﺎﺭﺓ ﻗﺪﺭﻫﺎ ‪ 100‬ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ‬
‫ﺍﳔﻔﺎﺽ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺳﺘﻜﻮﻥ ‪ 90‬ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ ﺑﺪﻻ ﻣﻦ ‪100‬‬
‫ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‪ .‬ﲡﻌﻞ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﻣﻦ ﺍﳌﻤﻜﻦ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻹﻋﺘﺒﺎﺭ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﺍﻟﻐﺮﺽ ﻣﻦ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﻟﻜﻦ ﻗﺪ ﺗﻜﻮﻥ ﻣﺜﲑﺓ ﻟﻠﺠﺪﻝ‪ ،‬ﺣﻴﺚ ﺃﻥ ﺣﺠﻢ ﺍﻟﺘﻐﲑﺍﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻣﻦ ﺍﻟﺼﻌﺐ ﺑﻄﺒﻴﻌﺘﻬﺎ ﺍﻟﺘﻨﺒﺆ ‪‬ﺎ‪ .‬ﻛﻤﺎ ﺃﻧﻪ ﺻﻌﺐ‬
‫ﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﻭﻣﻦ ﻏﲑ ﺍﳌﺮﺟﺢ ﺑﺎﻟﺘﺎﱄ ﺃﻥ ﻳﻜﻮﻥ ﻣﻼﺋﻤﺎ ﻟﻠﺒﻠﺪﺍﻥ ﺍﳌﻨﺨﻔﻀﺔ ﺍﻟﺪﺧﻞ‪.‬‬

‫ﺗﺄﺧﺬ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺑﺎﳊﺴﺒﺎﻥ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻭﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻬﻲ ‪‬ﺘﻢ‬
‫ﺑﺎﻟﺰﻳﺎﺩﺓ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﳝﻜﻦ ﺗﻮﻗﻌﻬﺎ ﻋﻨﺪ ﺇﻟﻐﺎﺀ ﺣﻜﻢ ﺿﺮﻳﱯ ﻣﻌﲔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﻌﻄﻲ ﺗﻘﺪﻳﺮﺍﺕ ﺗﻜﻠﻔﺔ ﺃﻛﺜﺮ ﺩﻗﺔ‪ .‬ﺇﺫ‬
‫ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﻟﻠﺘﻔﺎﻋﻼﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ ﺁﺛﺎﺭ ﻛﺒﲑﺓ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺣﻴﺚ ﺗﻮﺻﻠﺖ ﺩﺭﺍﺳﺔ ﻗﺎﻡ ‪‬ﺎ‬
‫)‪ *S.Barrios et autres( 2014‬ﺣﻮﻝ ﺍﻵﺛﺎﺭ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﻌﻤﻞ ﰲ ﺃﻭﺭﻭﺑﺎ‪ ،‬ﺇﱃ ﺃﻥ‬
‫ﺍﻵﺛﺎﺭ ﺍﻟﺴﻠﻮﻛﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﺼﻠﺔ ﺑﺎﻟﻌﻤﻞ ﲝﻮﺍﱄ ﺍﻟﺜﻠﺚ ﰲ ﺩﻭﻝ ﺍﻻﲢﺎﺩ‬

‫‪1 European commission (2014), Op.cit, P 12.‬‬

‫‪2 FMI, Options pour une utilisation efficace et efficiente des incitations fiscales à‬‬
‫‪l’investissement dans les pays à faible revenu, Document de référence au rapport du FMI, de‬‬
‫‪l’OCDE,des Nations Unies et de la Banque Mondiale au groupe de travail du G20 sur le‬‬
‫‪développement, 2015A, P 15.‬‬
‫‪ 3‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬
‫*ﺑﻌﻨﻮﺍﻥ " ‪ The fiscal effects of work-related tax expenditures in Europe‬ﻭﴰﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﲬﺴﺔ ﺑﻠﺪﺍﻥ ﺃﻭﺭﻭﺑﻴﺔ‬
‫ﻫﻲ‪ :‬ﻓﺮﻧﺴﺎ‪ ،‬ﺇﺳﺒﺎﻧﻴﺎ‪ ،‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﺘﺤﺪﺓ‪ ،‬ﻫﻨﻐﺎﺭﻳﺎ ﻭﺳﻠﻮﻓﺎﻛﻴﺎ‪ .‬ﺍﻟﺪﺭﺍﺳﺔ ﻣﺘﻮﻓﺮﺓ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫‪https://dialnet.unirioja.es/descarga/articulo/5696183.pdf‬‬

‫‪86‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻷﻭﺭﰊ ﺍﻟﱵ ﴰﻠﺘﻬﺎ ﺍﻟﺪﺭﺍﺳﺔ‪ .‬ﺑﻴﺪ ﺃﻥ ﺗﻘﺪﻳﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﺨﻠﻔﺔ ﻳﻨﻄﻮﻱ ﻋﻠﻰ ﻣﻴﺰﺓ ﺇﻋﻄﺎﺀ ﺗﻘﺪﻳﺮ ﳏﺪﺩ ﺇﱃ ﺣﺪ ﻣﺎ‬
‫ﻣﻘﺎﺭﻧﺔ ﺑﺘﻘﺪﻳﺮﺍﺕ ﺃﻛﺜﺮ ﻣﻮﺿﻮﻋﻴﺔ ﻟﻜﺴﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬

‫ﻋﻤﻠﻴﺎ‪ ،‬ﻻ ﻳﺘﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﻋﻠﻰ ﻧﻄﺎﻕ ﻭﺍﺳﻊ‪ ،‬ﻷ‪‬ﺎ ﺗﺘﻄﻠﺐ ﺗﻘﺪﻳﺮﺍﺕ ﺣﻮﻝ ﻣﺮﻭﻧﺔ ﺍﻟﻌﺮﺽ ﻭﺍﻟﻄﻠﺐ‬
‫ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺃﻭ ﺍﻟﺪﺧﻞ ﻣﻮﺿﻮﻉ ﺍﻟﺘﻔﻀﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺗﺘﻄﻠﺐ ﺗﻔﺴﲑﺍ ﻟﻠﺴﻠﻮﻙ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻓﺈﻟﻐﺎﺀ ﻧﻔﻘﺔ‬
‫ﺿﺮﻳﺒﻴﺔ ﻣﺎ‪ ،‬ﻳﻨﺠﻢ ﻋﻨﻪ ‪‬ﺮﺏ ﺿﺮﻳﱯ ﻳ‪‬ﺨﻔﺾ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﺘﻤﻠﺔ‪.1‬‬

‫‪ 3-1‬ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ‬

‫ﺗﻘﻴﺲ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ ﺍﳌﺒﺎﺷﺮﺓ ﺍﻟﱵ ﳝﻜﻦ ﻣﻨﺤﻬﺎ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻧﻔﺲ ﺍﻷﺛﺮ)ﺍﻟﻔﺎﺋﺾ ‪/‬ﺍﻟﻌﺠﺰ(‬
‫ﻟﻺﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ .2‬ﻳﻄﻠﻖ ﻋﻠﻴﻬﺎ ﺃﻳﻀﺎ "ﻣﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﳌﻮﺍﺭﺩ" ﻭﻫﻲ ﺗﻘﻴﺲ ﻣﻘﺪﺍﺭ ﺍﻹﻧﻔﺎﻕ‬
‫ﺍﳌﺒﺎﺷﺮ ﺍﳌﻄﻠﻮﺏ ﻟﺘﺤﻘﻴﻖ ﻧﻔﺲ ﺍﻷﻫﺪﺍﻑ ﻭﺍﻟﻔﻮﺍﺋﺪ ﺍﳌﺘﻮﺧﺎﺓ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺗﻘﻴﺲ ﻣﻘﺪﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﱵ‬
‫ﻣﻦ ﺷﺄ‪‬ﺎ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﻣﻜﺎﺳﺐ ﳑﺎﺛﻠﺔ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﺑﻌﺒﺎﺭﺓ ﺃﺧﺮﻯ‪ ،‬ﺗﻌﱪ ﻫﺬﻩ‬
‫ﺍﻟﻄﺮﻳﻘﺔ ﻋﻦ ﺍﳊﺎﻟﺔ ﺍﻟﱵ ﳝﻜﻦ ﻓﻴﻬﺎ ﺍﺳﺘﺒﺪﺍﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ ﺿﻤﻦ ﻭﻇﺎﺋﻒ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.3‬‬

‫ﻣﻦ ﺃﺟﻞ ﻓﻬﻢ ﺍﻻﺧﺘﻼﻓﺎﺕ ﺑﲔ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﻻ ﺑﺪ ﻣﻦ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻧﻮﻋﲔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‪:‬‬
‫" ﻭ"ﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﺣﻴﺚ ﺗﻌﱪ ﺍﻷﻭﱃ ﻋﻦ ﺗﻠﻚ ﺍﻟﱵ ﻻ ﺗﺮﺗﺒﻂ ﺑﺸﺮﺍﺀ ﺍﻟﺴﻠﻊ‪ ،‬ﻣﺜﻞ ﲣﻔﻴﺾ‬
‫ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺗﻌﱪ ﺍﻟﺜﺎﻧﻴﺔ ﻋﻦ ﺗﻠﻚ ﺍﻟﱵ ﺗﺘﻌﻠﻖ ﺑﺸﺮﺍﺀ ﺑﻌﺾ ﺍﻟﺴﻠﻊ‪ ،‬ﻣﺜﻞ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ‬
‫ﺍﳌﻀﺎﻓﺔ؛ ﺗﺄﺧﺬ ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ ﺑﺎﻻﻋﺘﺒﺎﺭ ﺃﻥ ﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺸﻜﻞ ﻋﺎﺩﺓ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ‪ .‬ﻟﺬﻟﻚ‪ ،‬ﺇﺫﺍ ﻛﺎﻥ ﻣﻦ ﺍﳌﻘﺮﺭ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﲢﻮﻳﻼﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻓﻴﺠﺐ ﺇﺿﺎﻓﺔ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ‬
‫ﺍﻟﺬﻱ ﻳﺆﺛﺮ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﺘﺤﻮﻳﻞ ﺇﱃ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺇﺫﺍ ﺗﻘﺮﺭ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺇﻋﺎﻧﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻓﻠﻴﺲ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺇﺿﺎﻓﺔ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﻴﺔ‪ .‬ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻥ ﺍﻹﻋﺎﻧﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻻ‬
‫ﺗﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪.4‬‬

‫‪1 inter-American Development Bank,2010, op.cit, p24.‬‬

‫‪2- OCDE( 2010A),Op.cit, pp13-14.‬‬
‫‪3 European commission( 2014); op.cit, P 12.‬‬
‫‪4 Inter-American Development Bank, op.cit, P25.‬‬

‫‪87‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ 4-1‬ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﻃﺮﻕ ﺗﻘﺪﻳﺮ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻗﺼﺪ ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﳍﺬﻩ ﺍﻟﻄﺮﻕ ﺍﳌﺨﺘﻠﻔﺔ ﺳﻮﻑ ﻧﻌﺘﱪ ﺃﻥ ﺩﺧﻼ ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻘﺪﺍﺭﻩ ‪ ،1 000‬ﻗﺪ‬
‫ﺍﺳﺘﻔﺎﺩ ﻣﻦ ﺧﺼﻢ ﻗﺪﺭﻩ ‪ 200‬ﳜﻀﻊ ﻟﻀﺮﻳﺒﺔ ﺗﺼﺎﻋﺪﻳﺔ‪ ،‬ﺍﻟﺸﺮﳛﺔ ﺍﻷﻭﱃ ﻣﻘﺪﺍﺭﻫﺎ ‪ 800‬ﲣﻀﻊ ﳌﻌﺪﻝ ﺿﺮﻳﺒﺔ ‪%20‬‬
‫ﻭﻣﺎ ﻓﻮﻗﻬﺎ ﳜﻀﻊ ﳌﻌﺪﻝ ‪%30‬؛ ﺍﻟﺘﻐﲑ ﺍﻟﻮﺣﻴﺪ ﰲ ﺍﻟﺴﻠﻮﻙ ﺍﳌﻔﺘﺮﺽ ﺇﺫﺍ ﺃﻟﻐﻲ ﺍﳋﺼﻢ ﻫﻮ ﲣﻔﻴﺾ ﺍﻻﺳﺘﻬﻼﻙ ﺍﳋﺎﺿﻊ‬
‫ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﲟﺒﻠﻎ ﻳﺴﺎﻭﻱ ﺃﺩﱏ ﺩﺧﻞ ﳑﻜﻦ‪ .‬ﻣﻌﺪﻝ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻫﻮ ‪ .٪10‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﻜﻮﻥ ﺗﻘﺪﻳﺮ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ ﺍﻟﻄﺮﻕ ﺍﻟﺜﻼﺙ ﻛﻤﺎﻳﻠﻲ‪:‬‬
‫‪ -‬ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻻﻳﺮﺍﺩﺍﺕ‪ ،‬ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﻣﻘﺪﺍﺭ ﺍﳋﺼﻢ ﻣﻀﺮﻭﺑﺎ ﰲ ﺍﳌﻌﺪﻝ ﺍﳊﺪﻱ ﻟﻠﺸﺮﳛﺔ ﺍﻟﻌﻠﻴﺎ‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻓﻔﻲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻢ ﻓﺎﻟﺸﺮﳚﺔ ﺍﻟﻌﺎﻟﻴﺎ ﲣﻀﻊ ﳌﻌﺪﻝ ‪ ،%30‬ﺃﻱ ‪.60 = ٪30 × 200 :‬‬
‫‪ -‬ﻭﻓﻘﺎ ﻟﻄﺮﻳﻘﺔ ﻣﻜﺎﺳﺐ ﺍﻻﻳﺮﺍﺩﺍﺕ‪ ،‬ﳚﺐ ﺗﻄﺒﻴﻖ ﺃﺛﺮ ﺍﻟﺘﻐﲑ ﺍﳌﻔﺘﺮﺽ ﰲ ﺍﻟﺴﻠﻮﻙ ﺍﻟﺬﻱ ﻳﻨﺠﻢ ﻋﻦ ﲣﻔﻴﺾ ﻧﻔﻘﺎﺕ‬
‫ﺍﳌﻜﻠﻒ ﺍﳋﺎﺿﻊ ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﲟﻘﺪﺍﺭ ‪ 60‬ﰲ ﺣﺎﻟﺔ ﺇﻟﻐﺎﺀ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻢ‪ ،‬ﲟﻌﲎ ﺃﻥ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻢ ﺳﻴﻤﻜﻦ‬
‫ﺍﳌﻜﻠﻒ ﻣﻦ ﺍﻧﻔﺎﻕ ﻣﺒﻠﻎ ﺇﺿﺎﰲ ﻗﺪﺭﻩ ‪ 60‬ﻣﺘﻀﻤﻨﺎ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ)‪ ،(TTC‬ﻓﺎﻻﻧﻔﺎﻕ ﺍﻹﺿﺎﰲ ﺩﻭﻥ‬
‫ﺣﺴﺎﺏ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ )‪ (HT‬ﻫﻮ ‪ ،54.5 =1.1 /60‬ﺃﻣﺎ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻢ ﺍﳌﻀﺎﻓﺔ ﻓﻬﻮ ‪، 5.5‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﲢﻘﻖ ﺍﳊﻜﻮﻣﺔ ﺯﻳﺎﺩﺓ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ )ﻣﻜﺎﺳﺐ ﺍﻻﻳﺮﺍﺩﺍﺕ( ﲟﻘﺪﺍﺭ ‪5.5‬؛ ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺣﺼﻞ‬
‫ﺍﳌﻜﻠﻒ ﻋﻠﻰ ‪ 60‬ﻧﺘﻴﺠﺔ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻢ ﻭﺩﻓﻊ ‪ 5.5‬ﻧﺘﻴﺠﺔ ﺍﻧﻔﺎﻗﻪ ﻟﻠﺰﻳﺎﺩﺓ ﰲ ﺍﻟﺪﺧﻞ‪ ،‬ﻓﻤﻘﺪﺍﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ‪:‬‬
‫‪54.5 = 5.5-60‬‬
‫‪ -‬ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﳕﻴﺰ ﺑﲔ ﺣﺎﻟﺘﲔ‪:‬‬
‫ﺃ‪ -‬ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻧﻮﻉ "ﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ"‪ :‬ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻧﻘﻮﻡ ﲝﺴﺎﺏ ﻣﻘﺪﺍﺭ ﺍﻹﻋﺎﻧﺔ ﺍﳌﺒﺎﺷﺮﺓ‬
‫)ﺍﻟﺘﺤﻮﻳﻞ ﺍﻟﻀﺮﻳﱯ( ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﻳﺘﻠﻘﺎﻫﺎ ﺍﳌﻜﻠﻒ ﻭﺍﻟﱵ ﺳﺘﻤﻜﻨﻪ ﻣﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﻋﺎﻧﺔ ﺑﻌﺪ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﻘﺪﺍﺭ ‪ ،60 = ٪30 × 200‬ﻓﻤﻘﺪﺍﺭ ﺍﻻﻋﺎﻧﺔ ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ ﻫﻮ ‪ ،85.7 =(0.3-1)/60‬ﰒ ﻧﻀﻴﻒ ﻫﺬﺍ‬
‫ﺍﳌﺒﻠﻎ ﺇﱃ ﳎﻤﻮﻉ ﺍﻟﺪﺧﻞ )‪ (1085.7 =85.7+1000‬ﰒ ﳔﻀﻌﻪ ﻟﻠﻀﺮﻳﺒﺔ ﺣﺴﺐ ﺍﳉﺪﻭﻝ ﻓﻴﻜﻮﻥ ﻣﻘﺪﺍﺭ ﺍﻟﻀﺮﻳﺒﺔ‬
‫ﺍﳌﻮﺍﻓﻘﺔ ‪ ،245.7‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺳﻴﺆﺩﻱ ﲢﻮﻳﻞ ﻫﺬﻩ ﺍﻟﻘﻴﻤﺔ ﺇﱃ ﲢﻘﻴﻖ ﺩﺧﻞ ﺑﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ ﻗﺪﺭﻩ ‪ ،840‬ﻭﻫﻮ ﻣﺎ ﻳﻌﺎﺩﻝ‬
‫ﺍﻟﺪﺧﻞ ﺑﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺣﺎﻟﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﻟﺴﻄﺮ ‪ 7‬ﻣﻦ ﺍﳉﺪﻭﻝ ‪(12‬‬

‫‪88‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳉﺪﻭﻝ‪ :12‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻄﺮﻕ ﺍﻟﺜﻼﺙ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻊ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺘﺤﻮﻳﻞ ﺿﺮﻳﱯ‬
‫ﺑﺪون اﻟﻨﻔﻘﺎت اﻟﻀﺮﯾﺒﯿﺔ‬
‫ﻣﻊ اﻟﻨﻔﻘﺎت‬
‫ﻃﺮﯾﻘﺔ ﺗﻜﺎﻓﺆ‬ ‫ﻃﺮﯾﻘﺔ ﻣﻜﺎﺳﺐ‬ ‫ﻃﺮﯾﻘﺔ ﺧﺴﺎﺋﺮ‬ ‫اﻟﻀﺮﯾﺒﯿﺔ‬
‫اﻟﻨﻔﻘﺎت‬ ‫اﻻﯾﺮادات‬ ‫اﻻﯾﺮادات‬
‫‪1000‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫ﺍﻟﺪﺧﻞ ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ‬ ‫‪1‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪200‬‬ ‫ﺍﳋﺼﻢ‬ ‫‪2‬‬
‫‪85,7‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺍﳌﻜﺎﻓﺌﺔ‬ ‫‪3‬‬
‫‪1085,7‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫‪800‬‬ ‫ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ )‪( 3+2-1‬‬ ‫‪4‬‬
‫‪30%‬‬ ‫‪30%‬‬ ‫‪30%‬‬ ‫‪20%‬‬ ‫ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳊﺪﻱ‬ ‫‪5‬‬
‫‪245,7‬‬ ‫‪220‬‬ ‫‪220‬‬ ‫‪160‬‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‬ ‫‪6‬‬
‫‪840‬‬ ‫‪780‬‬ ‫‪780‬‬ ‫‪840‬‬ ‫ﺍﻟﺪﺧﻞ ﺑﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ )‪( 6-3+1‬‬ ‫‪7‬‬
‫‪85,7‬‬ ‫‪60‬‬ ‫‪60‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﻋﻠﻰ ﺷﺮﳛﺔ ﺩﺧﻞ‬ ‫‪8‬‬
‫‪0‬‬ ‫‪5,5‬‬ ‫‪0‬‬ ‫ﺗﻐﻴﲑ ﺍﻟﺴﻠﻮﻙ‬ ‫‪9‬‬
‫‪85,7‬‬ ‫‪54,5‬‬ ‫‪60‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )‪(9-8‬‬ ‫‪10‬‬

‫ﺏ‪ -‬ﺇﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻧﻮﻉ "ﺍﻻﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ"‪ :‬ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻻ ﳜﻀﻊ ﻣﺒﻠﻎ ﺍﻹﻋﺎﻧﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻭﻻ ﻳﺆﺛﺮ‬
‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻘﺪﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻀﺮﺏ ﻣﺒﻠﻎ ﺍﳋﺼﻢ ﰲ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳊﺪﻱ ﻟﻠﺸﺮﳛﺔ‬
‫ﺍﻟﻌﻠﻴﺎ ﻟﻠﺪﺧﻞ ﰲ ﺣﺎﻟﺔ ﺍﻟﻐﺎﺀ ﺍﳋﺼﻢ ‪ ،60 = ٪30 ×200‬ﻭﻫﻲ ﻧﻔﺲ ﻧﺘﻴﺠﺔ ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ )ﺍﳉﺪﻭﻝ ‪(13‬‬

‫ﺍﳉﺪﻭﻝ ‪ :13‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻄﺮﻕ ﺍﻟﺜﻼﺙ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻊ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺈﻋﺎﻧﺔ ﺿﺮﻳﺒﻴﺔ‬
‫ﺑﺪون اﻟﻨﻔﻘﺎت اﻟﻀﺮﯾﺒﯿﺔ‬
‫ﻣﻊ اﻟﻨﻔﻘﺎت‬
‫ﻃﺮﯾﻘﺔ ﺗﻜﺎﻓﺆ‬ ‫ﻃﺮﯾﻘﺔ ﻣﻜﺎﺳﺐ‬ ‫ﻃﺮﯾﻘﺔ ﺧﺴﺎﺋﺮ‬ ‫اﻟﻀﺮﯾﺒﯿﺔ‬
‫اﻟﻨﻔﻘﺎت‬ ‫اﻻﯾﺮادات‬ ‫اﻻﯾﺮادات‬
‫‪1000‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫ﺍﻟﺪﺧﻞ ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ‬ ‫‪1‬‬
‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪200‬‬ ‫ﺧﺼﻢ ﻓﻌﺎﻝ‬ ‫‪2‬‬
‫‪1000‬‬ ‫‪1000‬‬ ‫‪1000‬‬ ‫‪800‬‬ ‫ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ )‪(2-1‬‬ ‫‪3‬‬
‫‪30%‬‬ ‫‪30%‬‬ ‫‪30%‬‬ ‫‪20%‬‬ ‫ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‬ ‫‪4‬‬
‫‪220‬‬ ‫‪220‬‬ ‫‪220‬‬ ‫‪160‬‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‬ ‫‪5‬‬
‫‪60‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫‪0‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺍﳌﻜﺎﻓﺌﺔ‬ ‫‪6‬‬
‫‪840‬‬ ‫‪780‬‬ ‫‪780‬‬ ‫‪840‬‬ ‫ﺍﻟﺪﺧﻞ ﺑﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ )‪( 6+5-1‬‬ ‫‪7‬‬
‫‪60‬‬ ‫‪60‬‬ ‫‪60‬‬ ‫ﺃﻋﻠﻰ ﺿﺮﻳﺒﺔ ﺩﺧﻞ‬ ‫‪8‬‬
‫‪0‬‬ ‫‪5,5‬‬ ‫‪0‬‬ ‫ﺗﻐﻴﲑ ﺍﻟﺴﻠﻮﻙ‬ ‫‪9‬‬
‫‪60‬‬ ‫‪54,5‬‬ ‫‪60‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )‪(9-8‬‬ ‫‪10‬‬

‫‪89‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻳﺘﻮﻗﻒ ﺍﺧﺘﻴﺎﺭ ﺃﻓﻀﻞ ﻃﺮﻳﻘﺔ ﻋﻠﻰ ﺍﳍﺪﻑ ﺍﳌﺘﻮﺧﻰ‪ ،‬ﻓﺈﺫﺍ ﻛﺎﻥ ﺍﳍﺪﻑ ﻫﻮ ﺇﺟﺮﺍﺀ ﺗﻘﺪﻳﺮ ﺩﻗﻴﻖ ﻷﻛﱪ ﺣﺼﻴﻠﺔ‬
‫ﺿﺮﻳﺒﻴﺔ ﳝﻜﻦ ﲢﺼﻴﻠﻬﺎ ﻧﺘﻴﺠﺔ ﺇﻟﻐﺎﺀ ﻧﻔﻘﺔ ﺿﺮﻳﺒﺔ‪ ،‬ﻓﺈﻥ ﻃﺮﻳﻘﺔ ﻣﻜﺎﺳﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻫﻲ ﺍﻷﻧﺴﺐ‪ ،‬ﺃﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﳍﺪﻑ‬
‫ﻫﻮ ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻓﻤﻦ ﺍﻷﻓﻀﻞ ﺍﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﻭﰲ ﻫﺬﺍ‬
‫ﺍﻟﺼﺪﺩ‪ ،‬ﺗﺆﻛﺪ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻥ "ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ" ﻫﻲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ‬
‫ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻣﻊ ﺗﺼﺤﻴﺢ ﺍﻟﻨﺘﺎﺋﺞ ﻣﻦ ﺧﻼﻝ ﻫﺎﻣﺶ ﺿﺮﻳﱯ ﻣﻜﺎﻓﺊ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﻳﻜﻮﻥ ﻓﻴﻬﺎ‬
‫ﺍﻟﺘﺤﻮﻳﻞ ﺍﻟﻀﺮﻳﱯ ﺧﺎﺿﻌﺎ ﻟﻠﻀﺮﻳﺒﺔ‪ .‬ﺗﻔﻀﻲ ﻫﺬﻩ ﺍﳌﻤﺎﺭﺳﺔ ﺇﱃ ﻧﻔﺲ ﻧﺘﺎﺋﺞ ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﺗﺴﺘﻨﺪ ﻫﺬﻩ ﺍﻟﺘﻮﺻﻴﺔ‬
‫ﺇﱃ ﺃﻥ ﺍﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﳐﺘﻠﻔﺔ ﻳﺆﺩﻱ ﺇﱃ ﺇﻇﻬﺎﺭ ﻓﻜﺮﺓ ﺧﺎﻃﺌﺔ ﺑﺄﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﻗﻞ ﺗﻜﻠﻔﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪.1‬‬

‫ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺴﺘﺨﺪﻡ ﺗﻘﺎﺭﻳﺮ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻛﺄﺩﺍﺓ ﻟﻺﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﰲ ﻣﺜﻞ ﻫﺬﻩ ﺍﳊﺎﻻﺕ‪ ،‬ﻗﺪ ﺗﺆﺩﻱ‬
‫ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ ﺇﱃ ﻇﻬﻮﺭ ﺗﻮﻗﻌﺎﺕ ﺧﺎﻃﺌﺔ ﺑﺸﺄﻥ ﺍﻟﺰﻳﺎﺩﺍﺕ ﺍﶈﺘﻤﻠﺔ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﻨﺎﺷﺌﺔ ﻋﻦ ﺇﻟﻐﺎﺀ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪ ،‬ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﳌﻼﺋﻢ ﺃﻳﻀﺎ ﻭﺿﻊ ﺗﻘﺪﻳﺮﺍﺕ ﺗﻜﻤﻴﻠﻴﺔ ﺗﻈﻬﺮ‬
‫ﺃﺭﻗﺎﻣﺎ ﺃﻗﺮﺏ ﺇﱃ ﺍﻟﺰﻳﺎﺩﺓ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳝﻜﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻋﻦ ﻃﺮﻳﻖ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ‬
‫ﳝﻜﻦ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﻭﺟﻮﺩ ‪‬ﺮﺏ ﺿﺮﻳﱯ‪ ،‬ﳝﻜﻦ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻏﲑ ﺍﶈﺼﻠﺔ ﺑﻔﻌﻞ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‬
‫ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻌﺪﻝ ﺍﻻﻣﺘﺜﺎﻝ ﻟﻠﻀﺮﻳﺒﺔ ﺍﳌﻌﻨﻴﺔ ‪ ،‬ﰲ ﺣﺎﻟﺔ ﻭﺟﻮﺩ ﺗﻘﺪﻳﺮﺍﺕ ﻟﻼﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪.2‬‬

‫‪ -2‬ﺍﻷﺳﺎﻟﻴﺐ ﺍﻟﺘﻘﻨﻴﺔ ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﲣﺘﻠﻒ ﺍﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﳊﺴﺎﺏ ﺗﻘﺪﻳﺮﺍﺕ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺒﻌﺎ ﻟﻄﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺍﺩ‬
‫ﺗﻘﺪﻳﺮﻫﺎ ﻭﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺘﺎﺣﺔ ﰲ ﻛﻞ ﺣﺎﻟﺔ‪ .‬ﻏﲑ ﺃﻧﻪ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺑﻮﺟﻪ ﻋﺎﻡ ﺍﺳﺘﺨﺪﺍﻡ ﻃﺎﺋﻔﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﺃﺳﺎﻟﻴﺐ‬
‫ﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪.‬‬

‫‪ 1-2‬ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻣﻦ ﺇﺣﺼﺎﺀﺍﺕ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ‪ :‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺃﻧﻪ ﻣﻦ ﺍﻟﻨﺎﺩﺭ ﻧﺴﺒﻴﺎ‪ ،‬ﻓﻤﻦ‬
‫ﺍﳌﻤﻜﻦ ﺃﻥ ﻳﺘﻢ ﺍﻟﺘﺼﺮﻳﺢ ﺑﺒﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻻ ﺳﻴﻤﺎ ﺑﻌﺾ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺇﺩﺧﺎﻝ ﺗﻌﺪﻳﻼﺕ‬
‫ﻋﻠﻰ ﳕﻮﺫﺝ ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺘﻢ ﺗﺴﺠﻴﻠﻬﺎ ﻣﺒﺎﺷﺮﺓ ﰲ ﺣﺴﺎﺏ ﺧﺎﺹ ‪‬ﺎ ﰲ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﺍﻹﺩﺍﺭﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﰲ ﻣﺜﻞ ﻫﺬﻩ ﺍﳊﺎﻻﺕ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺘﻄﺎﺑﻖ ﲤﺎﻣﺎ ﻣﻊ ﺭﺻﻴﺪ ﺍﳊﺴﺎﺏ ﺍﳌﺬﻛﻮﺭ‪.‬‬

‫‪ 2-2‬ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻹﲨﺎﻟﻴﺔ‪ :‬ﺗﺘﺄﻟﻒ ﻫﺬﻩ ﺍﳌﻨﻬﺠﻴﺎﺕ ﻣﻦ ﺗﻨﻔﻴﺬ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ‬
‫ﻋﻠﻰ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻹﲨﺎﻟﻴﺔ‪ ،‬ﺍﻟﱵ ﻳﺘﻢ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﺃﺳﺎﺳﺎ ﻣﻦ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻦ ﻣﺼﺎﺩﺭ ﺃﺧﺮﻯ‪ ،‬ﻣﺜﻞ‬

‫‪1 Inter-American Development Bank, op.cit, P 26.‬‬

‫‪2 OP.Loc, P 27.‬‬

‫‪90‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪ .‬ﻭﻳﻌﺪ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﻣﻨﺎﺳﺒﺎ ﻋﻨﺪﻣﺎ ﲤﺜﻞ ﺗﻜﻠﻔﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻧﺴﺒﺔ ﺑﺴﻴﻄﺔ ﻣﻦ ﳎﻤﻮﻉ ﺍﳌﻌﺎﻣﻼﺕ‪.‬‬
‫ﻭﻳﻨﻄﺒﻖ ﺫﻟﻚ ﻋﻠﻰ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﱵ ﺗﻄﺒﻖ ﻋﻠﻰ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﱵ ﺗﻘﺪﺭ ﻓﻴﻬﺎ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﺴﺎﺑﻘﺔ ﺇﻣﺎ ﺑﺎﳌﺒﻠﻎ ﺍﻹﲨﺎﱄ ﻟﻠﺨﺼﻢ ﺃﻭ ﺑﺎﻟﺮﺑﺢ ﺍﳌﻌﻔﻲ ﻣﻀﺮﻭﺑﺎ ﰲ ﻣﻌﺪﻝ ﺍﻹﺧﻀﺎﻉ‪ .‬ﻛﻤﺎ ﺗﺴﺘﺨﺪﻡ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ‬
‫ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻨﺎﺷﺌﺔ ﻋﻦ ﻣﻌﺪﻻﺕ ﳐﻔﻀﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﺜﻼﺛﻴﺔ "‪ "la règle de trois‬ﻋﻠﻰ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻔﻌﻠﻴﺔ ﺗﻨﺎﺳﺒﻴﺎ ﻣﻊ ﻛﻞ ﻣﻌﺪﻝ ﺿﺮﻳﱯ‪.1‬‬
‫ﻳﺴﺘﺨﺪﻡ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﳋﺼﻮﻣﺎﺕ ﻋﻠﻰ ﺿﺮﻳﺒﺔ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ‬
‫ﺍﻟﻄﺒﻴﻌﻴﲔ‪ ،‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﳚﺐ ﻣﻀﺎﻋﻔﺔ ﺍﳌﺒﻠﻎ ﺍﻹﲨﺎﱄ ﻟﻠﺨﺼﻢ ﺃﻭ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺪﺧﻞ ﲟﻌﺪﻝ ﻣﺘﻮﺳﻂ ﻣﺮﺟﺢ‬
‫ﻫﺎﻣﺸﻲ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺣﺴﺎﺏ ﻫﺬﺍ ﺍﳌﻌﺪﻝ ﺳﺎﺑﻘﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺑﻴﺎﻧﺎﺕ ﻣﻦ ﺳﻨﺔ ﺃﺳﺎﺱ ﻣﻌﻴﻨﺔ ﻭﲢﺪﻳﺜﻬﺎ ﻛﻞ ﺑﻀﻊ ﺳﻨﻮﺍﺕ‪.‬‬
‫ﻭﻳﻜﻮﻥ ﺍﻟﻮﺿﻊ ﺍﳌﺜﺎﱄ ﻫﻮ ﻣﺘﻮﺳﻂ ﻣﻌﺪﻝ ﻣﺮﺟﺢ ﻫﺎﻣﺸﻲ ﻟﻜﻞ ﺧﺼﻢ ﺃﻭ ﺇﻋﻔﺎﺀ‪ ،‬ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻥ ﺻﻮﺭﺓ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‬
‫ﻟﻴﺴﺖ ﺑﺎﻟﻀﺮﻭﺭﺓ ﻫﻲ ﻧﻔﺴﻬﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺍﻣﺘﻴﺎﺯ ﺿﺮﻳﱯ‪ .‬ﻭﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﺇﱃ ﺗﻘﺮﻳﺐ ﺟﻴﺪ ﻟﻺﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﻀﺎﺋﻌﺔ‪ ،‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﻧﺘﺎﺋﺠﻬﺎ ﺃﻗﻞ ﺩﻗﺔ ﻣﻦ ﺗﻠﻚ ﺍﻟﱵ ﳝﻜﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﶈﺎﻛﺎﺓ ﺍﻟﻜﻠﻴﺔ ﺃﻭ ﺍﶈﺎﻛﺎﺓ‬
‫ﺍﳉﺰﺋﻴﺔ‪.‬‬

‫‪ 3-2‬ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﻟﻜﻠﻴﺔ‪ :‬ﻭﻳﺸﻤﻞ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍﳊﺠﻢ ﺍﻹﲨﺎﱄ ﻟﻠﻤﻌﺎﻣﻼﺕ ﳊﺴﺎﺏ‬
‫ﻗﻴﻤﺔ ﺍﻣﺘﻴﺎﺯ ﺿﺮﻳﱯ ﻣﻌﲔ‪ .‬ﻭﻫﺬﺍ ﺍﻟﻨﻬﺞ ﻫﻮ ﺍﻷﻧﺴﺐ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﻗﻴﻤﺔ ﺍﻻﻣﺘﻴﺎﺯ ﺿﺌﻴﻠﺔ ﺑﺎﻟﻨﺴﺒﺔ ‪‬ﻤﻮﻉ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﻌﻨﻴﺔ‬
‫ﻭﰲ ﺣﺎﻟﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺗﺸﻤﻞ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻟﻠﻨﻤﺬﺟﺔ ﺍﻹﲨﺎﻟﻴﺔ ﺑﻴﺎﻧﺎﺕ ﺍﶈﺎﺳﺒﺔ‬
‫ﺍﻟﻮﻃﻨﻴﺔ‪ ،‬ﻭﺍ‪‬ﺎﻣﻴﻊ ﺍﳌﺴﺘﻤﺪﺓ ﻣﻦ ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ )ﻣﺜﻞ ﺍﻟﺴﺠﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪ ،‬ﻭﺇﺣﺼﺎﺀﺍﺕ ﺍﻟﺘﺠﺎﺭﺓ ﻭﺍﻹﻧﺘﺎﺝ‪،‬‬
‫ﻓﻤﺜﻼ ﳝﻜﻦ ﺃﻥ ﻳﺴﺘﺨﺪﻡ ﻫﺬﺍ ﺍﻷﺳﻠﻮﺏ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻘﻄﺎﻉ ﺍﻟﻄﺎﻗﺔ )ﺇﻧﺘﺎﺝ ﺍﻟﻮﻗﻮﺩ(‪ ،‬ﺣﻴﺚ ﳝﻜﻦ ﺗﻘﺪﻳﺮ‬
‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺃﻭ ﺍﳔﻔﺎﺽ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻟﻮﻗﻮﺩ ﻣﻌﲔ ﻣﻦ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﲝﺠﻢ ﺍﻟﻮﻗﻮﺩ ﺍﻟﺬﻱ ﺃﻧﺘﺞ‪ .2‬ﻳﺘﻄﻠﺐ ﻫﺬﺍ‬
‫ﺍﻷﺳﻠﻮﺏ ﻣﺰﻳﺪﺍ ﻣﻦ ﺍﻟﻄﺒﻘﻴﺔ ﻣﻦ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻹﲨﺎﻟﻴﺔ‪ ،‬ﻓﻀﻼ ﻋﻦ ﺗﻄﻮﻳﺮ ﺣﺴﺎﺑﺎﺕ ﺭﻳﺎﺿﻴﺔ ﺃﻛﺜﺮ ﺗﻌﻘﻴﺪﺍ‪.3‬‬
‫ﻛﻤﺎ ﺗﺴﺘﺨﺪﻡ ﺍﻟﻨﻤﺎﺫﺝ ﻣﻦ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﳊﺴﺎﺏ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ‬
‫ﺍﻟﻄﺒﻴﻌﻴﲔ‪ ،‬ﻭﺗﺴﺘﻨﺪ ﻫﺬﻩ ﺍﻟﻔﺌﺔ ﺃﻳﻀﺎ ﺇﱃ ﺍﻟﻨﻤﺎﺫﺝ ﺍﻟﻘﺎﺋﻤﺔ ﻋﻠﻰ ﻣﺼﻔﻮﻓﺎﺕ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﻟﺘﻘﺪﻳﺮ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ .‬ﻭﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﻨﻘﺺ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺘﻮﻓﺮﺓ ﻟﻺﺩﺍﺭﺓ ﻋﻦ‬
‫ﻋﻦ ﺍﻷﻧﺸﻄﺔ ﺍﳌﻌﻔﺎﺓ‪ ،‬ﻓﺈﻥ ﺁﻟﻴﺔ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﲡﻌﻞ ﻣﻦ ﺍﻟﺼﻌﺐ ﺍﻻﻋﺘﻤﺎﺩ ﻓﻘﻂ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮﺍﺭﺩﺓ ﰲ‬
‫ﺗﺼﺮﳛﺎﺕ ﺍﳌﻜﻠﻔﲔ‪ .‬ﻭﰲ ﺍﻟﻮﺍﻗﻊ‪ ،‬ﻓﺈﻥ ﺧﺴﺎﺭﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻹﻋﻔﺎﺀ ﻻ ﺗﺘﺤﺪﺩ ﻓﻘﻂ ﺑﺎﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﻠﻤﺴﺘﻔﻴﺪ‬

‫‪1 Inter-American Development Bank, op.cit, PP 31-34.‬‬

‫‪2 World bank, op.cit, P24.‬‬
‫‪3 Inter-American Development Bank, op.cit, P 31-34.‬‬

‫‪91‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﻌﻔﻲ‪ ،‬ﻭﺇﳕﺎ ﺃﻳﻀﺎ ﻣﻦ ﺧﻼﻝ ﺍﳌﻠﻒ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻤﺸﺘﺮﻱ‪ .‬ﻭﻣﻦ ﺍﻟﺼﻌﻮﺑﺔ ﲢﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﳌﺸﺘﺮﻱ ﻣﺴﺘﻬﻠﻜﺎ ‪‬ﺎﺋﻴﺎ ﺃﻭ‬
‫ﻣﺴﺘﻬﻠﻜﺎ ﻭﺳﻴﻄﺎ‪ .‬ﻭﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﺃﻓﻀﻞ ﺃﺳﻠﻮﺏ ﻟﺘﻘﺪﻳﺮ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﻣﻦ ﺧﻼﻝ ﳕﺎﺫﺝ ﺗﺴﺘﻨﺪ ﺇﱃ‬
‫ﺟﺪﺍﻭﻝ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ‪ ،‬ﳑﺎ ﻳﺘﻴﺢ ﺇﺟﺮﺍﺀ ﺣﺴﺎﺏ ﺃﺩﻕ ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻏﲑ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺨﻔﻴﺾ ﺍﻟﱵ ﳝﻜﻦ‬
‫ﲡﺎﻫﻠﻬﺎ ﺑﺘﻄﺒﻴﻖ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺗﺄﺧﺬ ﻫﺬﻩ ﺍﻟﻨﻤﺎﺫﺝ ﰲ ﺍﳊﺴﺒﺎﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺸﺮﺍﺀ ﺍﳌﺸﺘﺮﻛﺔ ﺑﲔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﺍﳌﺮﺗﺒﻄﺔ‬
‫ﺑﺴﻠﻊ ﻭﺧﺪﻣﺎﺕ ﳐﺘﻠﻔﺔ‪ .‬ﻭﻳﻘﺪﺭ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺑﺎﻟﻔﺮﻕ ﺑﲔ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻗﺒﻮﳍﺎ ﰲ ﺇﻃﺎﺭ ﺍﻹﻟﻐﺎﺀ‬
‫ﺍﳌﻔﺘﺮﺽ ﻟﻺﻋﻔﺎﺀ ﻭﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻗﺒﻮﳍﺎ ﲟﻮﺟﺐ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺴﺎﺭﻱ ﺍﳌﻔﻌﻮﻝ‪.‬‬

‫‪ 4-2‬ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ‪ :MICROSIMULATION‬ﺗﻨﺘﺞ ﺍﻟﻨﻤﺎﺫﺝ ﺍﻟﻘﺎﺋﻤﺔ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍ‪‬ﻤﻌﺔ‪ ،‬ﻣﺜﻞ‬

‫ﺑﻴﺎﻧﺎﺕ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪ ،‬ﺗﻘﺪﻳﺮﺍﺕ ﺇﻳﺮﺍﺩﺍﺕ ﺃﻗﻞ ﻣﻮﺛﻮﻗﻴﺔ‪ ،‬ﻭﻻ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻋﺎﺩﺓ ﻻﺳﺘﻜﺸﺎﻑ ﺍﳋﻴﺎﺭﺍﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﻐﻴﲑﺍﺕ ﺍﻟﺘﻔﺼﻴﻠﻴﺔ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻭﻋﻠﻰ ﻋﻜﺲ ﺍﻷﺩﻭﺍﺕ ﺍﻟﻘﺎﺋﻤﺔ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍ‪‬ﻤﻌﺔ‪ ،‬ﳝﻜﻦ ﻟﻨﻤﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﺃﻥ ﺗﻮﻓﺮ ﻧﻈﺮﺓ ﺛﺎﻗﺒﺔ ﻋﻦ ﻛﻴﻔﻴﺔ ﺗﺄﺛﲑ ﺍﻟﺘﻌﺪﻳﻞ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﺫﻟﻚ‬
‫ﻣﻔﻴﺪﺍ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﻛﺈﻟﻐﺎﺀ ﺃﻭ ﲣﻔﻴﺾ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .1‬ﺗﺘﻄﻠﺐ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻟﻐﺔ ﺑﺮﳎﺔ ﺃﻭ‬
‫ﺑﺮﳎﻴﺎﺕ )ﻣﺜﻞ ﺇﻛﺴﻴﻞ( ﳊﺴﺎﺏ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺧﻼﻝ ﺇﺩﺧﺎﻝ ﺑﻴﺎﻧﺎﺕ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻧﺘﺎﺋﺞ‬
‫ﺗﻠﻘﺎﺋﻴﺔ‪.‬ﺣﻴﺚ ﺗﺴﺘﺨﺪﻡ ﻫﺬﻩ ﺍﻟﻨﻤﺎﺫﺝ ﻋﺎﺩﺓ ﺇﺫﺍ ﱂ ﺗﺘﻮﻓﺮ ﺑﻴﺎﻧﺎﺕ ﻛﺎﻣﻠﺔ ﻟﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻟﻺﺳﻘﺎﻁ‬
‫ﻋﻠﻰ ﻣﺪﻯ ﻋﺪﺓ ﺳﻨﻮﺍﺕ‪.2‬‬

‫ﺗﻘﻮﻡ ﻫﺬﻩ ﺍﻟﻄﺮﻳﻘﺔ ﻋﻠﻰ ﻓﺤﺺ ﺳﺠﻼﺕ ﺍﳌﻜﻠﻔﲔ ﺍﳌﻔﺼﻠﺔ )ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﳎﻤﻮﻋﺎﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ‬
‫ﺍﻟﺴﺠﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ( ﻟﺘﺤﺪﻳﺪ ﻗﻴﻤﺔ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻟﻜﻞ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻭﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺪﻓﻮﻋﺔ ﻋﻠﻰ‬
‫ﺗﻠﻚ ﺍﳌﻌﺎﻣﻼﺕ‪ .3‬ﻓﻬﻮ ﻳﺘﻴﺢ ﺍﻟﻔﺮﺻﺔ ﻟﺘﻌﺪﻳﻞ ﳏﺪﺩﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﻣﻦ ﺍﻟﺴﻤﺎﺕ ﺍﳍﺎﻣﺔ‬
‫ﳍﺬﺍ ﺍﻟﻨﻤﻮﺫﺝ ﺃﻧﻪ ﻳﺴﻤﺢ ﺑﺘﺤﻠﻴﻞ ﺁﺛﺎﺭ ﺍﻟﺪﺧﻞ ﻭﺍﻟﺘﻮﺯﻳﻊ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺍﻟﺘﻐﲑﺍﺕ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﺜﻞ ﻣﻌﺪﻻﺕ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ ﻭﻣﻌﺪﻻﺕ ﺍﻻﻫﺘﻼﻙ ﻭﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺨﺘﻠﻔﺔ‪) .‬ﻣﻊ ﺣﺴﺎﺑﺎﺕ ﻣﻨﻔﺼﻠﺔ ﳌﺨﺘﻠﻒ‬
‫ﻓﺌﺎﺕ ﺍﻷﺻﻮﻝ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﻬﻼﻙ(‪ ،‬ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.4‬‬

‫ﻳﻔﻴﺪ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﺑﺸﻜﻞ ﺧﺎﺹ ﰲ ﺗﻘﻴﻴﻢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﱵ ﺗﺴﺘﻬﺪﻑ ﺑﺸﻜﻞ ﺩﻗﻴﻖ ﳎﻤﻮﻋﺎﺕ ﻣﻌﻴﻨﺔ ﻣﻦ ﺩﺍﻓﻌﻲ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺍﻟﱵ ﳜﺘﻠﻒ ﻓﻴﻬﺎ ﻣﻌﺪﻝ ﺍﻟﺪﻓﻊ ﺑﺸﻜﻞ ﻛﺒﲑ ﻭﻓﻘﺎ ﻟﺴﻠﻮﻙ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺃﻭ ﻇﺮﻭﻓﻬﻢ‪ .‬ﻭﳝﻜﻦ ﺃﻳﻀﺎ‬

‫‪1 FMI (2015A),OP.cit, p 21.‬‬

‫‪2 European commission(2014), Op.cit, P 12.‬‬
‫‪3 World bank(2004), OP.cit, P24.‬‬
‫‪4 FMI (2015A),OP.cit, p 21.‬‬

‫‪92‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻻﺳﺘﺨﻼﺹ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻻﺳﺘﺨﺪﺍﻣﻬﺎ ﻣﻊ ﺑﻴﺎﻧﺎﺕ ﺃﺧﺮﻯ ﺃﻛﺜﺮ ﲡﻤﻴﻌﺎ‪ .‬ﻭﻳﺴﺘﺨﺪﻡ ﻫﺬﺍ ﺍﻟﻨﻬﺞ‬
‫ﳕﻮﺫﺝ ﺍﻟﺘﺤﻠﻴﻞ ﺍﳉﺰﺋﻲ ﻻﺳﺘﺨﻼﺹ ﻣﻌﻠﻮﻣﺎﺕ ﺃﺳﺎﺳﻴﺔ‪ ،‬ﻣﺜﻞ ﻣﺘﻮﺳﻂ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻔﻌﺎﻟﺔ‪ ،‬ﻻﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ‬
‫ﳕﺎﺫﺝ ﺃﺧﺮﻯ‪ .‬ﻭﻗﺪ ﻳﻜﻮﻥ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﺿﺮﻭﺭﻳﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺑﻴﺎﻧﺎﺕ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻣﺘﺎﺣﺔ ﻟﺒﻌﺾ ﺍﻟﻔﺘﺮﺍﺕ ﻓﻘﻂ‪ ،‬ﻭﻟﻜﻦ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﲨﺎﻟﻴﺔ ﻋﻦ ﺍﳌﻌﺎﻣﻼﺕ ﻣﺘﺎﺣﺔ ﻟﻔﺘﺮﺍﺕ ﺃﻛﺜﺮ ﺣﺪﺍﺛﺔ )ﻋﺎﺩﺓ(‪.‬‬

‫‪ 5-2‬ﳕﺎﺫﺝ ﻣﻌﺪﻻﺕ ﺍﻹﺧﻀﺎﻉ ﺍﻟﻔﻌﻠﻴﺔ‪ :‬ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻫﻲ ﻣﺆﺷﺮﺍﺕ ﻣﻮﺟﺰﺓ ﻟﻠﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﻟﺬﻱ ﻳﻘﻴﺲ ﺍﳌﺒﺎﻟﻎ ﺍﻟﱵ ﺗﺪﻓﻌﻬﺎ ﺍﳌﺆﺳﺴﺎﺕ ﻓﻌﻼ ﻋﻠﻰ ﻋﺎﺋﺪﺍﺕ ﺍﺳﺘﺜﻤﺎﺭﺍ‪‬ﺎ‪ .‬ﻭﻫﻲ ﺗﺄﺧﺬ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﻛﻞ ﻣﻦ ﻣﻌﺪﻻﺕ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﳋﺼﺎﺋﺺ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻟﻠﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﺬﻩ ﺍﻷﺧﲑﺓ ﻣﻬﻤﺔ ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺗﺸﻮﻳﻪ ﺍﻵﺛﺎﺭ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﺗﺘﻤﻴﺰ ﻫﺬﻩ ﺍﳌﻌﺪﻻﺕ ﺑﺎﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﺮﻭﻧﺔ‪ ،‬ﳑﺎ ﻳﺘﻴﺢ ﻟﻠﻤﺴﺘﺨﺪﻣﲔ ﲢﺪﻳﺪ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺨﺘﻠﻔﺔ ﺍﻟﱵ‬
‫ﺗﺆﺛﺮ ﻋﻠﻰ ﺻﺎﰲ ﻋﺎﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻭﺧﺼﻢ ﺍﻟﻔﻮﺍﺋﺪ‪ ،‬ﻭﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺍﳋﺼﻮﻣﺎﺕ ﺍﻹﺳﺘﺜﻤﺎﺭﻳﺔ )‪ .1(déduction pour placement‬ﺍﺳﺘﺨﺪﻣﺖ ﻫﺬﻩ ﺍﳌﻌﺪﻻﺕ ﻋﻠﻰ ﻧﻄﺎﻕ‬
‫ﻭﺍﺳﻊ ﻣﻦ ﻗﺒﻞ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﻟﺴﻨﻮﺍﺕ ﻋﺪﻳﺪﺓ ﻛﺠﺰﺀ ﻣﻦ ﺃﻧﺸﻄﺔ ﺍﳌﺴﺎﻋﺪﺓ ﺍﻟﺘﻘﻨﻴﺔ‪ ،‬ﻭﺃﺛﺒﺘﺖ‬
‫ﻓﺎﻋﻠﻴﺘﻬﺎ ﰲ ﻓﻬﻢ ﺃﻓﻀﻞ ﻟﻄﺒﻴﻌﺔ ﻭﻣﺪﻯ ﺍﻟﺘﺄﺛﲑ ﺍﻟﺘﺤﻔﻴﺰﻱ ﳌﺨﺘﻠﻒ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫‪2‬‬
‫ﺃﺭﺑﺎﺡ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ‪ .‬ﻫﻨﺎﻙ ﻧﻮﻋﺎﻥ ﻣﻦ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻔﻌﻠﻴﺔ‪:‬‬
‫‪ -‬ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻔﻌﻠﻲ ﺍﳍﺎﻣﺸﻲ‪ :‬ﻭﻫﻮ ﻳﻘﻴﺲ ﺍﻟﻔﺠﻮﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ ﻹﺳﺘﺜﻤﺎﺭ ﻣﺎ ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ‪،‬‬
‫ﻭﺍﻟﻌﺎﺋﺪ ﺍﻟﻌﺎﺩﻱ ﺍﻟﺬﻱ ﳝﻜﻦ ﻟﻠﻤﺴﺎﳘﲔ ﲢﻘﻴﻘﻪ ﻣﻦ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺃﺧﺮﻯ‪ .‬ﻭﺗﻌﻜﺲ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳍﺎﻣﺸﻴﺔ‬
‫"ﻓﺠﻮﺓ ﺍﻟﻌﺎﺋﺪ ﺍﻟﺬﻱ ﲢﺪﺛﻪ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﰲ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺗﻘﺎﺭﺏ ﻋﺘﺒﺔ ﺍﳌﺮﺩﻭﺩﻳﺔ‪ .‬ﻭﻫﻲ ﺗﺴﺘﺨﺪﻡ ﻋﺎﺩﺓ ﻟﺘﻘﻴﻴﻢ ﺍﻷﺛﺮ‬
‫ﺍﻟﺘﺸﻮﻳﻬﻲ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ؛‬
‫‪ -‬ﻣﺘﻮﺳﻂ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻔﻌﻠﻲ‪ :‬ﳛﺴﺐ ﻋﺎﺩﺓ ﻋﻠﻰ ﺃﻧﻪ ﺍﻟﻨﺴﺒﺔ ﺑﲔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﺨﺼﻮﻣﺔ ﻟﺪﻓﻊ ﺿﺮﻳﺒﺔ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻠﻰ‬
‫ﺍﻟﻌﺎﺋﺪ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺍﻟﻘﻴﻤﺔ ﺍﳌﺨﻔﻀﺔ ﻟﻠﺪﺧﻞ )ﻗﺒﻞ ﺍﻟﻀﺮﻳﺒﺔ( ﻟﻼﺳﺘﺜﻤﺎﺭ‪ .‬ﻭﻳﺴﺘﺨﺪﻡ ﻟﻘﻴﺎﺱ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ‬
‫ﻋﻠﻰ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﺮﲝﺔ‪ ،‬ﺃﻱ ﺗﻠﻚ ﺍﻟﱵ ﳍﺎ ﻣﻌﺪﻝ ﻋﺎﺋﺪ ﺃﻋﻠﻰ ﻣﻦ ﺍﳌﻌﺘﺎﺩ ﻷﺳﺒﺎﺏ ﳐﺘﻠﻔﺔ‪ )،‬ﻣﻨﻬﺎ ﺑﺮﺍﺀﺍﺕ‬
‫ﺍﻻﺧﺘﺮﺍﻉ ﺃﻭ ﺍﻟﺮﻳﻮﻉ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﻭﺿﻌﻴﺎﺕ ﻣﻌﻴﻨﺔ ‪ ،‬ﻇﺮﻭﻑ ﺍﻟﺴﻮﻕ(‪ .‬ﻭﻳﺴﺘﺨﺪﻡ ﻫﺬﺍ ﺍﻻﺳﻠﻮﺏ ﻟﺘﻘﻴﻴﻢ ﺁﺛﺎﺭ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﳋﻴﺎﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳍﺎﻣﺸﻴﺔ‪ ،‬ﻭﻻ ﺳﻴﻤﺎ ﺑﺸﺄﻥ ﻗﺮﺍﺭ ﺍﺳﺘﺜﻤﺎﺭ ﺍﻟﺸﺮﻛﺎﺕ ﺍﳌﺘﻌﺪﺩﺓ ﺍﳉﻨﺴﻴﺎﺕ‬
‫ﻭﺍﺧﺘﻴﺎﺭ ﻣﻮﻗﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ )ﻗﺮﺍﺭ ﺍﳌﻮﻗﻊ(‪.‬‬

‫‪1 FMI (2015A),OP.cit, P 29-30.‬‬

‫‪ 2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪93‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺟﺪﻭﻝ‪ :14‬ﻣﻨﻬﺠﻴﺎﺕ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬
‫ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫ﺍﳌﻨﻬﺠﻴﺎﺕ‬ ‫ﺍﻟﺒﻠﺪﺍﻥ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪ ،‬ﺍﻟﺪﺭﺍﺳﺎﺕ‬ ‫ﺍﶈﺎﻛﺎﺓ ﺍﻟﻜﻠﻴﺔ‪ ،‬ﺍﻟﻨﻤﺬﺟﺔ ﺍﻟﺘﻮﺯﻳﻌﻴﺔ‪ ،‬ﻭﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ‬ ‫ﺍﺳﺘﺮﺍﻟﻴﺎ‬
‫ﺍﻻﺳﺘﻘﺼﺎﺋﻴﺔ‪ ،‬ﺇﺣﺼﺎﺋﻴﺎﺕ ﺍﳌﺒﻴﻌﺎﺕ ﻭﺍﻹﻧﺘﺎﺝ‬
‫ﺍﻹﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‬ ‫ﲨﻊ ﻣﺒﺎﺷﺮ ﻹﺣﺼﺎﺀﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ .‬ﻳﺘﻢ ﺍﻟﺘﻘﺪﻳﺮ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ‬ ‫ﺍﻟﻨﻤﺴﺎ‬
‫ﻭﺍﻹﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﺒﻨﻜﻴﺔ‪.‬‬ ‫ﺍﻹﲨﺎﱄ ﺍﻹﺣﺼﺎﺀﺍﺕ‪.‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ‪ :‬ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻳﻘﻮﻡ‬ ‫ﺑﻠﺠﻴﻜﺎ‬
‫ﻋﻠﯽ ﻋﻴﻨﺔ ﻣﻦ ﺍﻷﺳﺮ ﲤﺜﻞ ‪ % 3‬ﻣﻦ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﻷﺧﺮﻯ‪ :‬ﺗﻘﺪﻳﺮﺍﺕ ﺗﺴﺘﻨﺪ ﺇﱃ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻹﲨﺎﻟﻴﺔ‬
‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ :‬ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬ ‫ﺿﺮﻳﺒﺔ ﺩﺧﻞ ﺍﻻﺷﺨﺎﺹ ﻭﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ‬ ‫ﻛﻨﺪﺍ‬
‫ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ :‬ﻣﺼﻔﻮﻓﺔ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﻨﺘﺞ‪.‬‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ :‬ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﻣﺼﻔﻮﻓﺔ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ‪.‬‬
‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ‪ :‬ﻣﺴﺢ ﺍﻟﺪﺧﻞ ﻭﻗﻮﺍﻋﺪ‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ‪ :‬ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻳﻘﻮﻡ ﻋﻠﻰ‬ ‫ﻓﻨﻠﻨﺪﺍ‬
‫ﻋﻴﻨﺔ ﻣﻦ ‪ 35000‬ﺷﺨﺺ‪ / .‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ‪ :‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ / .‬ﺿﺮﻳﺒﺔ ﺍﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪:‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬ ‫ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻳﻘﻮﻡ ﻋﻠﻰ ﲨﻴﻊ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪،‬‬ ‫ﺍﻟﻨﻤﺎﺫﺝ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﻮﺳﺒﺔ‪ .‬ﺗﻘﺪﻳﺮﺍﺕ ﺗﺴﺘﻨﺪ ﺇﱃ ﺇﺣﺼﺎﺀﺍﺕ‬ ‫ﺃﳌﺎﻧﻴﺎ‬
‫ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﳋﺎﺻﺔ ﺍﻟﱵ ﲢﺘﻔﻆ ‪‬ﺎ ﺍﻹﺩﺍﺭﺓ‪.‬‬ ‫ﳎﻤﻌﺔ‪.‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺃﻱ ﻓﺌﺔ ﺃﺧﺮﻯ ﻣﻦ‬ ‫ﳕﻮﺫﺝ ﺍﶈﺎﻛﺔ ﺍﳉﺰﺋﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬ ‫ﻫﻮﻟﻨﺪﺍ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺣﺼﺎﺋﻴﺔ ﺍﳌﻨﺎﺳﺒﺔ‪.‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪،‬‬ ‫ﳕﺎﺫﺝ ﻋﻠﻰ ﺃﺳﺎﺱ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻴﺔ ﻭﺃﺭﺑﺎﺡ ﺍﳌﺆﺳﺴﺎﺕ‬ ‫ﺃﻳﺮﻟﻨﺪﺍ‬
‫ﻭﻣﺼﺎﺩﺭ ﻋﺎﻣﺔ ﺃﺧﺮﻯ‪.‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪.‬‬ ‫ﳕﺎﺫﺝ ﺿﺮﻳﺒﺔ ﺩﺧﻞ ﺍﻻﺷﺨﺎﺹ ﻭﺍﻟﺸﺮﻛﺎﺕ‪ .‬ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﻋﻠﻰ‬ ‫ﺇﻳﻄﺎﻟﻴﺎ‬
‫ﺃﺳﺎﺱ ﺍﳊﺴﺎﺑﺎﺕ‪.‬ﺍﻟﻮﻃﻨﻴﺔ‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪،‬‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ‪ :‬ﳕﺎﺫﺝ ﳏﻮﺳﺒﺔ ﻣﻊ ﺑﻴﺎﻧﺎﺕ ﻣﻦ‬ ‫ﺇﺳﺒﺎﻧﻴﺎ‬
‫ﻭﺇﺣﺼﺎﺀﺍﺕ ﺍﳌﺒﻴﻌﺎﺕ‪.‬‬ ‫ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ /.‬ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ :‬ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ‬
‫ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﻭﺑﻴﺎﻧﺎﺕ ﺍﳌﺒﻴﻌﺎﺕ‪.‬‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪.‬‬ ‫ﺃﺳﺎﻟﻴﺐ ﳐﺘﻠﻔﺔ‪ ،‬ﳕﺎﺫﺝ ﻭﺗﻘﺪﻳﺮﺍﺕ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻜﻠﻴﺔ‬ ‫ﺍﳌﻤﻠﻜﺔ‬
‫ﺍ‪‬ﻤﻌﺔ‪ ،‬ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻨﻘﺢ ﺍﳌﻨﻬﺠﻴﺎﺕ‪.‬‬ ‫ﺍﳌﺘﺤﺪﺓ‬
‫ﻗﻮﺍﻋﺪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪،‬‬ ‫ﺃﺳﺎﻟﻴﺐ ﳐﺘﻠﻔﺔ‪ :‬ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ :‬ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﺗﻘﻮﻡ‬ ‫ﺍﻟﻮﻻﻳﺎﺕ‬
‫ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ‪ ،‬ﻭﻏﲑﻫﺎ‪.‬‬ ‫ﺍﳌﻄﺒﻘﺔ ﻋﻠﻰ ﻋﻴﻨﺔ ﻣﻦ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬ ‫ﺍﳌﺘﺤﺪﺓ‬
‫‪Inter-American Development Bank, ; Tax Expenditure Budgets , Concepts and‬‬
‫‪Challenges for Implementation, WORKING PAPER SERIES No. 131, 2010, P 36.‬‬ ‫اﻟﻤﺼﺪر‬

‫‪94‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -3‬ﺻﻌﻮﺑﺎﺕ ﺗﻔﺴﲑ ﻧﺘﺎﺋﺞ ﺍﻟﺘﻘﺪﻳﺮ‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻢ ﻭﻓﻖ ﻣﻨﻬﺠﻴﺔ ﻋﻠﻤﻴﺔ‪ ،‬ﺇﻻ ﺃﻧﻪ ﳚﺐ ﺍﳊﺬﺭ ﰲ ﺗﻔﺴﲑ ﺍﻟﻨﺘﺎﺋﺞ‬
‫ﺍﳌﺘﻮﺻﻞ ﺇﻟﻴﻬﺎ‪ ،‬ﺑﺴﺒﺐ ﺻﻌﻮﺑﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻘﺪﻳﺮ ﺩﻗﻴﻖ ﳍﺬﻩ ﺍﻟﺘﻜﻠﻔﺔ‪.‬‬

‫‪ 1-3‬ﺍﻟﺘﻜﻠﻔﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ‪ :‬ﻳﺮﻯ ‪ (2014)Michaël Zemmour‬ﺃﻧﻪ ﻳﻨﺒﻐﻲ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ‬
‫ﺍﻟﺘﻜﻠﻔﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻭﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺎﻟﺘﻜﻠﻔﺔ ﺍﶈﺎﺳﺒﻴﺔ ﻫﻲ ﺗﻠﻚ ﺍﻟﱵ ﲢﺴﺐ ﺑﻄﺮﻳﻘﺔ "ﺧﺴﺎﺋﺮ‬
‫ﺍﻻﻳﺮﺍﺩﺍﺕ"‪ ،‬ﺃﻣﺎ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ ﻓﻬﻲ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻟﻠﻘﻴﺎﺱ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﻮﺿﻊ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﻌﺎﻛﺲ ﰲ ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺃﻱ ﻣﻊ ﺍﻷﺧﺬ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﻔﺮﻕ ﰲ ﺳﻠﻮﻙ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﳊﺎﻟﺘﲔ‪ ،‬ﻭﺍﻟﺘﻐﲑﺍﺕ ﺍﳌﻤﻜﻨﺔ(‪ .‬ﻭﻳﺘﻄﻠﺐ‬
‫‪1‬‬
‫ﺗﻘﺪﻳﺮ ﻫﺬﻩ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ ﺍﻟﺘﻔﻜﲑ ﻋﻠﻰ ﻣﺮﺣﻠﺘﲔ‪:‬‬

‫‪ -‬ﲢﺪﻳﺪ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﻣﻦ ﺍﻟﺪﺭﺟﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺍﳌﺮﺗﺒﻂ ﺑﺎﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ؛‬

‫‪ -‬ﺍﻟﺘﻤﺜﻴﻞ ﺍﳌﻌﺎﻛﺲ ﻟﺴﻠﻮﻙ ﺍﳌﻜﻠﻔﲔ ﰲ ﻏﻴﺎﺏ ﻭﺍﺣﺪ ﺃﻭ ﺃﻛﺜﺮ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ).‬ﻫﺬﺍ ﺍﻟﺘﻤﺜﻴﻞ ﻫﻮ ﻣﻮﺿﻮﻉ‬
‫ﺗﻘﻨﻴﺎﺕ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻟﻸﺟﻬﺰﺓ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﳌﺎﻟﻴﺔ(‪.‬‬

‫ﰲ ﺣﺎﻟﺔ ﺣﺪﻭﺙ ﺗﻐﻴﲑ ﰲ ﺍﻟﺘﺸﺮﻳﻊ‪ ،‬ﲡﻌﻞ ﳕﺬﺟﺔ ﺍﻟﺴﻠﻮﻙ ﻣﻘﺘﺮﻧﺔ ﺑﺎﳌﻼﺣﻈﺔ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻟﻶﺛﺎﺭ ﺍﳌﺮﻏﻮﺑﺔ ﻣﻦ‬
‫ﺍﳌﻤﻜﻦ ﺗﻘﻴﻴﻢ ﻣﺮﻭﻧﺔ ﺍﻟﺴﻠﻮﻙ ﻟﻠﺤﻮﺍﻓﺰ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺮ ﰲ ﻣﺎ ﺳﻴﻜﻮﻥ ﻋﻠﻴﻪ ﺍﻟﺴﻠﻮﻙ ﰲ ﻏﻴﺎﺏ ﺍﳊﺎﻓﺰ‪،‬‬
‫ﻭﻣﻦ ﰒ ﳝﻜﻦ ﺗﻔﺴﲑ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺴﺠﻠﺔ ﻓﻌﻠﻴﺎ ﻭﺍﻟﱵ ﺗﺴﺠﻞ ﰲ‬
‫ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﻵﺛﺎﺭ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺜﺎﻧﻮﻳﺔ ﻭﺍﻟﺘﻐﻴﲑﺍﺕ ﰲ ﺳﻠﻮﻙ ﺍﳌﻜﻠﻔﲔ‪ .2‬ﻟﺬﻟﻚ ﻳﺒﺪﻭ ﻣﻦ ﺍﳌﻔﻴﺪ‬
‫ﺍﻟﺘﺄﻛﻴﺪ ﺃﻭﻻ ﻋﻠﻰ ﺃﻥ "ﺍﻟﺘﻜﻠﻔﺔ ﺍﶈﺎﺳﺒﻴﺔ" ﻫﻲ ﻣﺆﺷﺮ ﺟﻴﺪ ﻋﻠﻰ ﻛﺜﺎﻓﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ‪،‬‬
‫ﻭﻟﻜﻦ ﻻ ﳝﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻣﻜﺎﻓﺌﺔ ﻟﻨﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻣﻦ ﺃﻫﻢ ﻣﺰﺍﻳﺎ ﺍﻟﺘﻜﻠﻔﺔ ﺍﶈﺎﺳﺒﻴﺔ ﺗﻮﻓﲑ ﺃﺳﺎﺱ ﻣﺘﲔ ﻟﻠﺘﻘﻴﻴﻤﺎﺕ ﺍﻟﻼﺣﻘﺔ‬
‫ﻟﻠﺘﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ )ﺍﻟﺘﻘﻴﻴﻢ ﺍﻻﻗﺘﺼﺎﺩﻱ( ‪.3‬‬

‫‪ 2-3‬ﺍﻟﺘﺠﻤﻴﻊ ﻭﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻳﺘﻢ ﻋﺎﺩﺓ ﺣﺴﺎﺏ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ‬
‫ﻣﻨﻔﺼﻞ‪ ،‬ﻓﺒﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻳﻔﺘﺮﺽ ﺃﻥ ﲨﻴﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﺗﺒﻘﻰ ﺩﻭﻥ ﺗﻐﻴﲑ‪ .‬ﻭﻫﺬﺍ ‪‬ﺞ ﻣﻌﻘﻮﻝ‬
‫ﲤﺎﻣﺎ‪ ،‬ﺣﻴﺚ ﺃﻥ ﺍﻟﺘﺤﻠﻴﻞ ﻳﻨﺼﺐ ﰲ ﻛﻞ ﻣﺮﺓ ﻋﻠﻰ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻭﺍﺣﺪﺓ‪ .‬ﻏﲑ ﺃﻧﻪ ﳚﺐ ﻣﺮﺍﻋﺎﺓ ﺃﻥ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ‬
‫ﺍﻟﺴﻠﻮﻛﻴﺔ ﳝﻜﻦ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﻌﺎﺋﺪ ﺍﻟﻀﺮﻳﱯ ﲟﻘﺪﺍﺭ ﺃﻭ ﺃﻛﺜﺮ ﻣﻦ ﳎﻤﻮﻉ ﺍﻟﻘﻴﻢ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻥ‬

‫‪1 Michaël Zemmour, Les dépenses socio-fiscales ayant trait à la protection sociale : état des‬‬
‫‪lieux, HAL Id: hal-01064750 , 2014 , P38-42‬‬
‫‪2 OP.loc P 40-41.‬‬
‫‪3 OP.loc, P 44.‬‬

‫‪95‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ) ‪ A‬ﺯﺍﺋﺪ ‪ (B‬ﻟﻴﺴﺖ ﺑﺎﻟﻀﺮﻭﺭﺓ ﻧﻔﺲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ‪ A‬ﺯﺍﺋﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ‪.B‬‬
‫‪1‬‬
‫ﻭﻳﺮﺟﻊ ﺫﻟﻚ ﺇﱃ ﻭﺟﻮﺩ ﺃﻧﻮﺍﻉ ﳐﺘﻠﻔﺔ ﻣﻦ ﺍﻟﺘﺮﺍﺑﻂ ﻭﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻣﺜﻼ‪:‬‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﻋﻔﺎﺀﺍﺕ ﻭﺍﳋﺼﻮﻣﺎﺕ‪ ،‬ﻓﺈﻥ ﺇﻟﻐﺎﺀ ﺍﻹﻋﻔﺎﺀ ﺳﲑﻓﻊ ﺩﺧﻞ ﺍﳌﻜﻠﻒ ﺇﱃ ﻣﺴﺘﻮﻯ ﻗﺮﻳﺐ ﺃﻭ ﺣﱴ ﻓﻮﻕ ﻋﺘﺒﺔ‬ ‫‪-‬‬
‫ﺍﳌﻌﺪﻝ ﺍﻷﻋﻠﻰ ﺍﳌﻮﺍﱄ ﻟﻠﻀﺮﻳﺒﺔ )ﺇﻥ ﻭﺟﺪ( ﰲ ﺳﻠﻢ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ‪ .‬ﻭﻫﺬﺍ ﻳﻌﲏ ﺃﻥ ﺇﺯﺍﻟﺔ ﺍﻋﻔﺎﺀ ﺁﺧﺮ ﺳﻴﺠﻌﻞ‬
‫ﺩﺧﻞ ﺍﳌﻜﻠﻒ ﻋﺮﺿﺔ ﻟﻠﻀﺮﻳﺒﺔ )ﻛﻠﻴﺎ ﺃﻭ ﺟﺰﺋﻴﺎ( ﲟﻌﺪﻝ ﺃﻋﻠﻰ ﳑﺎ ﻛﺎﻥ ﻋﻠﻴﻪ ﺳﺎﺑﻘﺎ‪ ،‬ﳑﺎ ﻳﺰﻳﺪ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻫﻜﺬﺍ‪ ،‬ﻓﺈﻥ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻔﻌﻠﻴﺔ ‪‬ﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﳝﻜﻦ ﺃﻥ ﺗﺘﺠﺎﻭﺯ ﺑﻜﺜﲑ ﳎﻤﻮﻉ ﺗﻜﺎﻟﻴﻔﻬﺎ ﺍﻟﻔﺮﺩﻳﺔ‬
‫)ﳏﺴﻮﺑﺔ ﻋﻠﻰ ﺍﻓﺘﺮﺍﺽ ﺃﻧﻪ ﱂ ﺗﺘﻢ ﺇﺯﺍﻟﺔ ﺃﻱ ﻧﻔﻘﺎﺕ ﺃﺧﺮﻯ(‪.‬‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﺗﺮﺍﺑﻂ ﺑﲔ ﺍﻵﺛﺎﺭ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ‪ ،‬ﻓﻔﻲ ﺣﺎﻟﺔ ﺗﺮﺍﺑﻂ ﺑﲔ ﺍﻻﺛﺎﺭ‬
‫ﺍﻟﺴﻠﻮﻛﻴﺔ ﻟﻨﻔﻘﺘﲔ ﺿﺮﻳﺒﻴﺘﲔ‪ ،‬ﻓﻘﺪ ﻳﻜﻮﻥ ﻹﻟﻐﺎﺀ ﺇﺣﺪﺍﳘﺎ ﺗﺄﺛﲑﺍ ﺻﻐﲑﺍ ﻧﺴﺒﻴﺎ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺇﺫﺍ ﻛﺎﻥ ﺑﺈﻣﻜﺎﻥ‬
‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺍﻟﺘﺤﻮﻝ ﺇﱃ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﺃﻣﺎ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺘﲔ ﻣﻌﺎ ﻓﺴﻴﺆﺩﻱ ﺇﱃ‬
‫ﲢﺼﻴﻞ ﺇﻳﺮﺍﺩﺍﺕ ﺃﻛﱪ ﻣﻦ ﳎﻤﻮﻉ ﺍﻟﺘﺤﺼﻴﻞ ﺍﶈﻘﻖ ﻣﻦ ﺇﻟﻐﺎﺀ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻭﺍﺣﺪﺓ؛‬
‫‪ -‬ﻳﺆﺩﻱ ﺇﻟﻐﺎﺀ ﺇﻋﻔﺎﺀ ﺿﺮﻳﱯ ﻭﺍﺣﺪ ﺇﱃ ﺧﻔﺾ ﺩﺧﻞ ﺍﳌﻜﻠﻔﲔ ﻓﻴﻘﻞ ﺍﻧﻔﺎﻗﻬﻢ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﲣﻔﻴﺾ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﻟﻐﺎﺀ ﺍﻻﻋﻔﺎﺀﺍﺕ ﺍﻷﺧﺮﻯ‪ .‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪ ،‬ﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﺎﺗﺞ ﻋﻦ‬
‫ﺇﻟﻐﺎﺀ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻗﻞ ﻣﻦ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺇﻟﻐﺎﺀ ﺇﻋﻔﺎﺀ ﺿﺮﻳﱯ ﻭﺍﺣﺪ‪.‬‬

‫ﺃﺷﺎﺭ )‪ Altshuler and Dietz (2008‬ﺃﻥ ﺍﻟﺪﺭﺍﺳﺎﺕ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﻭﺟﺪﺕ ﺃﻧﻪ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ‬
‫ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﺗﻮﺟﺪ ﺍﺧﺘﻼﻓﺎﺕ ﻛﺒﲑﺓ ﺑﲔ ﳎﻤﻮﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻔﺮﺩﻳﺔ ﻭﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍ‪‬ﻤﻌﺔ‪ .‬ﺣﻴﺚ‬
‫ﻳﻔﻮﻕ ﳎﻤﻮﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻔﺮﺩﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻜﻠﻔﺔ ﻧﻔﺲ ﺍﻟﻨﻔﻘﺎﺕ ﳎﻤﻌﺔ ﺑﻨﺴﺒﺔ ‪ % 25‬ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ‪ ،‬ﻭﰲ‬
‫ﺣﺎﻻﺕ ﺁﺧﺮﻯ ﺗﻔﻮﻕ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍ‪‬ﻤﻌﺔ ﳎﻤﻮﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻔﺮﺩﻳﺔ ﻟﻨﻔﺲ ﺍﻟﻨﻔﻘﺎﺕ ﺑﻨﺴﺒﺔ ‪.2% 2‬‬

‫‪ 3-3‬ﳏﺘﻮﻯ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺗﻨﺘﻬﻲ ﻋﻤﻠﻴﺔ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺈﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﻳﺘﻀﻤﻦ ﻋﻤﻮﻣﺎ‬
‫‪3‬‬
‫ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﻗﺎﺋﻤﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﲢﺪﺩ ﺑﻮﺿﻮﺡ ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﺜﻞ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻜﻠﻲ‪ /‬ﺍﳉﺰﺋﻲ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪،‬‬
‫ﻭﺍﻟﺘﺨﻔﻴﺾ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ‪ ،(...‬ﻭﺍﳌﺪﺓ ﻭﺍﻷﺳﺎﺱ ﺍﻟﻘﺎﻧﻮﱐ ﳍﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﻭﳚﺐ ﲢﺪﻳﺪ ﺍﳍﺪﻑ‬
‫ﺍﳌﺘﻮﺧﻰ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﻣﻦ ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ .‬ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﻫﻨﺎﻙ ﻣﺌﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﱵ ﻏﺎﻟﺒﺎ ﻣﺎ‬
‫‪1 Uk ,National Audit Office,op.cit,P 43.‬‬
‫‪ 2‬ﻨﻔﺱ ﺍﻟﻤﻜﺎﻥ‬
‫‪3 FMI (2015A),OP.cit, P13.‬‬

‫‪96‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺗﻜﻮﻥ ﻣﺘﻨﺎﺛﺮﺓ ﰲ ﳐﺘﻠﻒ ﺍﻟﺘﻘﻨﻴﻨﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﰲ ﺗﺸﺮﻳﻌﺎﺕ ﺃﺧﺮﻯ ﻏﲑ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﺘﻄﻠﺐ ﺟﺮﺩﺍ ﻛﺎﻣﻼ ﺑﻜﻞ‬
‫ﻫﺬﻩ ﺍﻻﺣﻜﺎﻡ ﻭﺍﻻﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ؛‬
‫‪ -‬ﲢﺪﻳﺪ ﺍﳌﺒﻠﻎ ﺍﻹﲨﺎﱄ ﺍﳌﻘﺪﺭ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻔﻘﻮﺩﺓ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺪﺭﺟﺔ ﰲ ﺍﻟﻘﺎﺋﻤﺔ‪.‬‬
‫ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺒﲔ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﻨﻤﻮﺫﺝ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﺘﻜﺎﻟﻴﻒ )ﻣﺜﻞ ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ‪ ،‬ﺑﻴﺎﻧﺎﺕ‬
‫ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻀﺮﻳﱯ‪.(...‬‬
‫‪ -‬ﻭﺛﺎﺋﻖ ﺇﺿﺎﻓﻴﺔ‪ ،‬ﻣﺜﻞ ﲢﻠﻴﻞ ﺍﻟﺘﺄﺛﲑ ﺍﻟﺘﻮﺯﻳﻌﻲ ﻟﻠﺘﻌﻮﻳﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳉﻤﻴﻊ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ )ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻷﻋﻤﺎﻝ‬
‫ﺍﻟﺘﺠﺎﺭﻳﺔ‪ ،‬ﺣﺴﺐ ﺍﳊﺠﻢ ﺃﻭ ﺍﻟﻘﻄﺎﻉ(‪.‬‬
‫ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﳝﻜﻦ ﻋﺮﺽ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻧﻔﺲ ﺍﻟﻮﻗﺖ ﺍﻟﺬﻱ ﲢﺪﺩ ﻓﻴﻪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻣﺼﻨﻔﺔ‬ ‫‪-‬‬
‫ﺣﺴﺐ ﻧﻮﻉ ‪ /‬ﻓﺌﺔ ﺍﻹﻧﻔﺎﻕ‪ ،‬ﻹﻇﻬﺎﺭ ﺍﳌﺒﻠﻎ ﺍﻹﲨﺎﱄ ﻟﻠﻨﻔﻘﺎﺕ )ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪.‬‬
‫‪ -‬ﺑﻌﺪ ﺣﺴﺎﺏ ﻣﺒﻠﻎ ﺍﻟﻔﺎﻗﺪ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﺑﻔﻌﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳚﺐ ﻋﻠﻰ ﺍﳌﻘﻴﻢ ﺇﺟﺮﺍﺀ ﻋﻤﻠﻴﺘﲔ‪:‬‬
‫‪ -‬ﺃﻭﻻ‪ ،‬ﳏﺎﻛﺎﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﻠﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺴﺎﺭﻱ ﺍﳌﻔﻌﻮﻝ ﻣﺘﻀﻤﻨﺎ ﺇﺟﺮﺍﺀ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫ﻭﻫﺬﺍ ﻣﺎ ﻳﺴﻤﻰ "ﺍﻟﺴﻴﻨﺎﺭﻳﻮ ﺍﻷﺳﺎﺳﻲ"‪.‬‬
‫‪ -‬ﺛﺎﻧﻴﺎ‪ ،‬ﳏﺎﻛﺎﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻋﻠﻰ ﺍﻓﺘﺮﺍﺽ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲤﺖ ﺇﺯﺍﻟﺘﻬﺎ ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺍﶈﺪﺩ‪ .‬ﻭﻳﺴﻤﻰ ﻫﺬﺍ "ﺑﺎﻟﺴﻴﻨﺎﺭﻳﻮ ﺍﻻﻓﺘﺮﺍﺿﻲ"‪ .‬ﻭﳝﺜﻞ ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻻﺛﻨﲔ‬
‫ﺍﻟﻔﺎﻗﺪ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﺑﻔﻌﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﳚﺐ ﺗﻘﺪﻳﺮ ﻭﺇﺿﺎﻓﺔ ﻫﺎﻣﺶ ﺧﻄﺄ ﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﺬﻱ‬
‫ﳝﻜﻦ ﺃﻥ ﳛﺪﺙ ﻋﻨﺪ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ ﻛﻞ ﻋﻠﻰ ﺣﺪﺓ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺻﻌﻮﺑﺎﺕ ﻭﻣﺸﺎﻛﻞ ﺗﺼﻤﻴﻢ‪ ،‬ﺇﻗﺮﺍﺭ ﻭﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻛﻤﺎ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺴﺘﺨﺪﻣﻬﺎ ﺍﻟﺪﻭﻟﺔ‬
‫ﻟﻠﺘﺪﺧﻞ ﰲ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻭﺃﻥ ﺇﺻﺪﺍﺭ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﻣﻦ ﺍﺧﺘﺼﺎﺹ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ‪ ،‬ﻭﳍﺬﺍ ﻓﺈﻥ ﻫﺬﺍ‬
‫ﺍﻟﺘﺪﺧﻞ ﻳﺘﻄﻠﺐ ﻣﻮﺍﻓﻘﺔ ﺍﻟﱪﳌﺎﻥ ﻋﻠﻰ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺘﺮﺣﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﻣﻦ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ – ﰲ ﺍﻟﻨﻈﻢ‬
‫ﺍﻟﺪﳝﻘﺮﺍﻃﻴﺔ‪ -‬ﺇﻗﻨﺎﻉ ﺃﻋﻀﺎﺀ ﺍﻟﱪﳌﺎﻥ ﲜﺪﻭﻯ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﳏﺪﺩﺓ‪ ،‬ﺗﺘﻤﺎﺷﻰ ﻭﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﺤﻜﻮﻣﺔ‪ .‬ﻟﺬﻟﻚ ﻳﺘﻮﺟﺐ ﺗﻘﺪﱘ ﺍﳌﱪﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻭ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﲢﺪﻳﺪ ﺍﳍﺪﻑ ﺍﳌﺮﺍﺩ ﺑﻠﻮﻏﻪ ﻣﻦ ﻛﻞ ﻣﻘﺘﺮﺡ ﻳﺘﻀﻤﻦ‬
‫ﺇﻗﺮﺍﺭﺍ ﻟﻨﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺎ‪.‬‬

‫‪97‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﻣﺮﺍﺣﻞ ﺗﺼﻤﻴﻢ ﻭﻣﱪﺭﺍﺕ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻄﻠﺐ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻭﺿﻌﻬﺎ ﻣﻮﺿﻊ ﺍﻟﺘﻨﻔﻴﺬ ﻭﺟﻮﺩ ﻣﱪﺭﺍﺕ ﻣﻨﻄﻘﻴﺔ ﺗﺘﻮﺍﻓﻖ ﻭﺍﻻﻫﺪﺍﻑ ﺍﳌﺮﺍﺩ‬
‫ﺑﻠﻮﻏﻬﺎ‪ .‬ﳓﺎﻭﻝ ﻓﻴﻤﺎ ﻳﻠﻲ ﺑﻴﺎﻥ ﺍﳌﺮﺍﺣﻞ ﺍﻟﱵ ﻳﺘﻄﻠﺒﻬﺎ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻊ ﳏﺎﻭﻟﺔ ﺗﻮﺿﻴﺢ ﻣﱪﺭﺍﺕ ﺇﻗﺮﺍﺭ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ‪‬ﺎ‪.‬‬

‫‪ -1‬ﻣﺮﺍﺣﻞ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻟﺘﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﻮﺻﻲ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺈﺗﺒﺎﻉ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﱵ ﺗﻌﺘﻤﺪﻫﺎ ﻭﺯﺍﺭﺓ‬
‫ﺍﳋﺰﺍﻧﺔ ﺍﻟﱪﻳﻄﺎﻧﻴﺔ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﱪﺍﻣﺞ ﺍﳊﻜﻮﻣﻴﺔ‪1‬ﺍﳌﻌﺮﻭﻓﺔ ﺍﺧﺘﺼﺎﺭﺍ ﺑـ ‪ ،2ROAMEF‬ﻭﺍﻟﱵ ﺗﻌﲏ ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‪،‬‬
‫ﺍﻷﻫﺪﺍﻑ‪ ،‬ﺍﻟﺘﻘﺪﻳﺮ‪،3‬ﺍﻟﺮﺻﺪ‪ ،‬ﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻷﺛﺮ ﺍﻟﺮﺟﻌﻲ )ﺃﻭ ﺍﳌﺮﺗﺪ( )‪ .(Feed.Back‬ﻭﺗﺮﻯ ﺍﳌﻨﻈﻤﺔ ﺃﻥ ﺗﺼﻤﻴﻢ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻢ ﻭﻓﻖ ﺍﳌﺮﺍﺣﻞ ﺍﻟﺜﻼﺙ ﺍﻷﻭﱃ ﻣﻦ ﺩﻭﺭﺓ ﺍﻟﺘﻘﻴﻴﻢ ‪ ROAMEF‬ﺍﳌﺒﻴﻨﺔ ﰲ ﺍﻟﺸﻜﻞ ﺍﳌﻮﺍﱄ‪.‬‬

‫ﺍﻟﺸﻜﻞ‪ :06‬ﺩﻭﺭﺓ ﺍﻟﺘﻘﻴﻴﻢ ‪ROAMEF‬‬

‫ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‬

‫ﺃﺛﺮ ﺍﻟﺮﺍﺟﻌﺔ‬ ‫ﺍﻷﻫﺪﺍﻑ‬

‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺒﻌﺪﻱ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ‬

‫ﺍﻟﻮﺿﻊ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ‬

‫ﺍﻟﺘﺴﻴﲑ‬

‫ﺍﳌﺼﺪﺭ‪UK, HM Treasury ,THE GREEN BOOK Appraisal and Evaluation in Central Government, P3 :‬‬

‫‪1 IRLAND, Department of Finance, Incorporating Department of Finance Guidelines for Tax‬‬
‫‪Expenditure evaluation 2014, P35.‬‬
‫)‪2 (Rationale, Objectives, Appraisal, Monitoring, and Feedback‬‬
‫‪ 3‬ﺍﻟﺘﺮﲨﺔ ﺇﱃ ﺍﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻜﻠﻤﱵ ‪ Evaluation‬ﻭ‪ Appraisal‬ﻫﻲ ﺍﻟﺘﻘﻴﻴﻢ‪ ،‬ﻭﺇﱃ ﺍﻟﻠﻐﺔ ﺍﻟﻔﺮﻧﺴﻴﺔ ‪ Evaluation‬ﻟﻠﻜﻠﻤﺘﲔ‪،‬‬
‫ﺇﻻ ﺃﻥ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺍﻟﱪﻳﻄﺎﻧﻴﺔ ﲢﺪﺩ ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﳌﺼﻄﻠﺤﲔ ﻓﺎﻷﻭﻝ ‪ Appraisal‬ﻳﻜﻮﻥ ﻗﺒﻞ ﺗﻨﻔﻴﺬ ﺍﻟﱪﻧﺎﻣﺞ)ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ(‪ ،‬ﺃﻣﺎ‬
‫ﺍﻟﺜﺎﱐ ‪ Evaluation‬ﻓﻬﻮ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺒﻌﺪﻱ‪.‬‬

‫‪98‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪1‬‬
‫ﺗﺘﻤﺜﻞ ﺍﳌﺮﺍﺣﻞ ﺍﳌﺒﻴﻨﺔ ﰲ ﺍﻟﺸﻜﻞ ﰲ‪:‬‬
‫‪ -‬ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‪ :‬ﺩﺭﺍﺳﺔ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺘﺪﺧﻞ ﺿﺮﻭﺭﻳﺎ ﻭﻛﻴﻒ ﻳﻜﻮﻥ؟‬
‫‪ -‬ﲢﺪﻳﺪ ﻭﺗﻮﺿﻴﺢ ﺍﻷﻫﺪﺍﻑ‪ :‬ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺮﻏﻮﺑﺔ ﺑﻮﺿﻮﺡ‪ ،‬ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﺘﻜﺎﻟﻴﻒ‬
‫ﻭﺍﻷﻫﺪﺍﻑ ﺍﳌﺜﺎﻟﻴﺔ ﻭﺍﻗﻌﻴﺔ‪ ،‬ﻗﺎﺑﻠﺔ ﻟﻠﻘﻴﺎﺱ‪ ،‬ﻭﺫﺍﺕ ﺻﻠﺔ ﻭﳏﺪﺩﺓ ﺯﻣﻨﻴﺎ‪ ،‬ﻭﳚﺐ ﺃﻥ ﺗﺴﺎﻋﺪ ﰲ ﲢﺪﻳﺪ ﳎﻤﻮﻋﺔ‬
‫ﺍﳋﻴﺎﺭﺍﺕ ﺍﻟﺒﺪﻳﻠﺔ ﺍﻟﱵ ﲢﻘﻖ ﻧﻔﺲ ﺍﻷﻫﺪﺍﻑ‪.‬‬
‫‪ -‬ﺗﻘﻴﻴﻢ ﻛﻞ ﺧﻴﺎﺭ ﻣﻘﺎﺑﻞ ﺍﳋﻴﺎﺭﺍﺕ ﺍﻟﺒﺪﻳﻠﺔ‪ :‬ﻣﻦ ﺧﻼﻝ ﺗﻘﻴﻴﻢ ﺍﻷﺛﺮ ﺍﻟﺘﻮﺯﻳﻌﻲ‪ ،‬ﺍﻷﺛﺮ ﺍﻟﺴﻠﻮﻛﻲ‪ ،‬ﻭﺍﻷﺛﺮ ﻋﻠﻰ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺧﻴﺎﺭ‪.‬‬
‫‪2‬‬
‫ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺍﻟﺘﺠﺎﺭﺏ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﻳﺘﻮﺟﺐ ﺧﻼﻝ ﻫﺬﻩ ﺍﳌﺮﺍﺣﻞ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﲬﺴﺔ ﺃﺳﺌﻠﺔ ﺃﺳﺎﺳﻴﺔ‪:‬‬
‫‪ -‬ﻣﺎ ﺍﳍﺪﻑ ﺍﳌﺮﺍﺩ ﲢﻘﻴﻘﻪ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻮ ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﺍﻟﺬﻱ ﻧﺮﻳﺪ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻪ؟‬
‫‪ -‬ﻣﺎ ﻫﻮ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﺘﻮﻗﻊ ﺃﻥ ﲢﺪﺛﻪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺃﻓﻀﻞ ﻃﺮﻳﻘﺔ ﳌﻌﺎﳉﺔ ﻫﺬﺍ ﺍﻹﺧﻔﺎﻕ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺘﻮﻗﻌﺔ ﻟﻠﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬

‫ﻻ ﲣﻠﻮ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻷﺳﺌﻠﺔ ﻣﻦ ﺍﻟﺼﻌﻮﺑﺔ‪ ،‬ﻭﺳﻨﺤﺎﻭﻝ ﰲ ﻫﺬﺍ ﺍﳉﺰﺀ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺔ ﻣﻨﺎﻗﺸﺔ ﺑﻌﺾ ﻫﺬﻩ‬
‫ﺍﻟﺼﻌﻮﺑﺎﺕ‪.‬‬

‫‪ -2‬ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﻛﻤﱪﺭ ﻹﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺸﲑ ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﺇﱃ ﺣﺎﻟﺔ ﺍﻟﱵ ﳛﻮﻝ ﻓﻴﻬﺎ ﺍﻟﻨﻘﺺ ﰲ ﺁﻟﻴﺔ ﺍﻟﺴﻮﻕ ﺩﻭﻥ ﲢﻘﻴﻖ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﳛﺪﺙ‬
‫ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﰲ ﺣﺎﻟﺔ ﻭﺟﻮﺩ ﺁﺛﺎﺭ ﺧﺎﺭﺟﻴﺔ ﺇﳚﺎﺑﻴﺔ ﺃﻭ ﺳﻠﺒﻴﺔ‪ ،‬ﺃﻭ ﻭﺟﻮﺩ ﺍﺣﺘﻜﺎﺭ‪ ،‬ﺃﻭ ﻋﺪﻡ ﲤﺎﺛﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺃﻭ ﻧﺪﺭﺓ‬
‫ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ‪.3‬‬

‫ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺴﻌﻲ ﺇﱃ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺘﻨﻤﻴﺔ ﻫﻮ ﺍﻟﺴﺒﺐ ﺍﻟﺮﺋﻴﺴﻲ ﻟﺘﺪﺧﻞ ﺍﻟﺪﻭﻟﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻓﺈﻥ ﺍﳌﱪﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﳍﺬﺍ ﺍﻟﺘﺪﺧﻞ ﻫﻮ ﺗﺼﺤﻴﺢ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ‪ .4‬ﻓﻤﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻨﻈﺮﻳﺔ‪ ،‬ﻳﱪﺭ ﺗﺪﺧﻞ‬
‫ﺍﻟﺪﻭﻟﺔ ﺑﻮﺟﻮﺩ ﺍﺧﺘﻼﻻﺕ ﰲ ﺍﻟﺴﻮﻕ ﲤﻨﻌﻪ ﻣﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳊﻠﻮﻝ ﺍﳌﺜﻠﻰ ﻟﺘﺤﻘﻴﻖ ﺭﻓﺎﻫﻴﺔ ﺍ‪‬ﺘﻤﻊ‪ .‬ﻭﻫﺬﺍ ﻻ ﻳﻌﲏ‬
‫‪1 OCDE (2010C), Op.cit,P76-77.‬‬
‫‪2 IRLAND, Department of finance, Op.cit, P P 8-11‬‬
‫‪3 op.loc, P6‬‬
‫‪4 VITo tanzi et Howell zee, Op.cit ,P13.‬‬

‫‪99‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺑﺎﻟﻀﺮﻭﺭﺓ ﺃﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺃﳒﻊ ﺃﺷﻜﺎﻝ ﺍﻟﺘﺪﺧﻞ ﳌﻌﺎﳉﺔ ﻫﺬﺍ ﺍﻹﺧﻔﺎﻕ‪ ،‬ﺇﺫ ﳝﻜﻦ ﲢﻘﻴﻖ ﺫﻟﻚ ﺑﻮﺳﺎﺋﻞ ﺃﺧﺮﻯ‬
‫)ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺃﻭ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﻨﻈﻴﻢ(‪ .‬ﻟﺬﻟﻚ ﳚﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﺍﳌﺮﺍﺩ ﻣﻌﺎﳉﺘﻪ‪،‬‬
‫ﻭﲢﺪﻳﺪ ﻓﻴﻤﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺍﻷﻛﺜﺮ ﻣﻼﺀﻣﺔ ﻟﺘﻠﻚ ﺍﳊﺎﻟﺔ‪ .‬ﻭﻫﻮ ﺃﻣﺮ ﻻ ﳜﻠﻮ ﻣﻦ ﺻﻌﻮﺑﺔ‪.‬‬

‫‪ 1-2‬ﺗﺸﺠﻴﻊ ﺍﻵﺛﺎﺭ ﺍﳋﺎﺭﺟﻴﺔ )‪ (externalités‬ﺍﻹﳚﺎﺑﻴﺔ‪ :‬ﺗﻌﺮﻑ ﺍﻵﺛﺎﺭ ﺍﳋﺎﺭﺟﻴﺔ ﺑﺄ‪‬ﺎ "ﺍﳌﻨﺎﻓﻊ ﺍﻟﱵ ﻳﻨﺸﺌﻬﺎ‬
‫ﻧﺸﺎﻁ ﻣﻌﲔ ﻭﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﺍﻷﻧﺸﻄﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﺃﻭ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﱵ ﻳﺘﺤﻤﻠﻬﺎ ﺍﻟﻨﺸﺎﻁ ﻭﺗﺆﺩﻱ ﺇﱃ ﺧﻔﺾ ﺗﻜﺎﻟﻴﻒ‬
‫ﺍﻷﻧﺸﻄﺔ ﺍﻷﺧﺮﻯ"‪ .1‬ﻓﺎﻵﺛﺎﺭ ﺍﳋﺎﺭﺟﻴﺔ ﲢﺪﺙ ﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﻟﻠﻔﻌﻞ ﺍﻹﻧﺘﺎﺟﻲ ﺃﻭ ﺍﻻﺳﺘﻬﻼﻛﻲ ﻟﻌﻮﻥ ﺍﻗﺘﺼﺎﺩﻱ‬
‫ﺍﻧﻌﻜﺎﺳﺎﺕ ﻋﻠﻰ ﺭﻓﺎﻫﻴﺔ ﻋﻮﻥ ﺍﻗﺘﺼﺎﺩﻱ ﺁﺧﺮ )ﻭﺍﺣﺪ ﻋﻠﻰ ﺍﻷﻗﻞ(‪ ،‬ﺩﻭﻥ ﺃﻥ ﻳﻌﺘﺮﻑ ﻧﻈﺎﻡ ﺍﻟﺴﻌﺮ ‪‬ﺬﻩ ﺍﻟﺘﺪﺍﺧﻼﺕ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻟﻦ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﺗﻌﻮﻳﺾ ﻧﻘﺪﻱ ‪ .2‬ﻓﻤﺜﻼ ﻋﻨﺪﻣﺎ ﻻ ﺗﻘﻮﻡ ﻣﺆﺳﺴﺔ ﺻﻨﺎﻋﻴﺔ ﲟﻌﺎﳉﺔ ﺍﳌﻴﺎﻩ ﺍﳌﺴﺘﺨﺪﻣﺔ‪ ،‬ﻓﺈﻥ ﺫﻟﻚ‬
‫ﻳﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﱵ ﻳﺘﺤﻤﻠﻬﺎ ﻣﺴﺘﺨﺪﻣﻮﺍ ﺍﳌﻴﺎﻩ ﺍﻟﻨﻈﻴﻔﺔ ﻭﺍﳌﺘﻀﺮﺭﻳﻦ ﻣﻦ ﺗﻠﻚ ﺍﳌﻴﺎﻩ‪ ،‬ﻭﺍﻟﻌﻜﺲ ﺻﺤﻴﺢ؛‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻧﻘﻮﻝ ﺃﻥ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻠﻮﺙ ﻓﺮﺽ ﺗﻜﻠﻔﺔ ﺧﺎﺭﺟﻴﺔ ﻋﻠﻰ ﻣﺴﺘﺨﺪﻣﲔ ﺁﺧﺮﻳﻦ‪ ،‬ﻭﰲ ﺍﳊﺎﻟﺔ ﺍﻟﻌﻜﺴﻴﺔ ﻧﻘﻮﻝ ﺃﻧﻪ ﻭﻓﹶﺮ‬
‫ﻣﻨﻔﻌﺔ ﺧﺎﺭﺟﻴﺔ ﳍﺆﻻﺀ ﺍﳌﺴﺘﺨﺪﻣﲔ‪ .‬ﻛﺬﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻨﻔﻘﺎﺕ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻓﺈﻥ ﻣﻨﻔﻌﺘﻬﺎ ﻻ ﺗﻘﺘﺼﺮ ﻋﻠﻰ ﺍﻟﻘﺎﺋﻢ‬
‫ﺑﺎﻟﺒﺤﺚ ﻭﻣﻦ ﻳﺘﺤﻤﻞ ﺗﻜﻠﻔﺘﻪ‪ ،‬ﺑﻞ ﺗﺘﻌﺪﻯ ﺇﱃ ﺷﺮﺍﺋﺢ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲢﺪﺙ ﺍﻷﺛﺎﺭ ﺍﳋﺎﺭﺟﻴﺔ ﺍﻹﳚﺎﺑﻴﺔ‪.‬‬
‫‪3‬‬
‫ﻟﺬﻟﻚ ﺗﺴﻌﻰ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﺗﺸﺠﻴﻊ ﺍﻵﺛﺎﺭ ﺍﳋﺎﺭﺟﻴﺔ ﺍﻻﳚﺎﺑﻴﺔ‪ .‬ﻣﻦ ﻫﺬﻩ ﺍﻵﺛﺎﺭ‪:‬‬
‫‪ -‬ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻣﺜﻞ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﺃﻭ ﺻﻨﺎﻋﺎﺕ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﻔﺎﺋﻘﺔ ﺍﻟﱵ ﺗﺮﻓﻊ ﻣﻬﺎﺭﺍﺕ ﺍﻟﻌﻤﺎﻝ؛‬
‫‪ -‬ﻣﺸﺎﺭﻳﻊ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﱵ ﺗﺸﺠﻊ ﳕﻮ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ؛‬
‫‪ -‬ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﲣﻠﻖ ﻓﺮﺹ ﻋﻤﻞ ﰲ ﺍﳌﻨﺎﻃﻖ ﺫﺍﺕ ﺍﻟﺒﻄﺎﻟﺔ ﺍﳌﺮﺗﻔﻌﺔ؛‬
‫‪ -‬ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﺼﺪﻳﻘﺔ ﻟﻠﺒﻴﺌﺔ؛‬
‫‪ -‬ﺗﺮﺳﻴﺦ ﺍﻹﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﺮﺍﺳﺦ ﻫﻮ ﺍﻟﺬﻱ ﻳﻮﻟﺪ ﺁﺛﺎﺭﺍ ﻣﻀﺎﻋﻔﺔ ﻣﻦ ﺧﻼﻝ ﺗﻄﻮﻳﺮ ﻗﻄﺎﻋﺎﺕ ﺃﺧﺮﻯ ﻣﻦ‬
‫ﺧﻼﻝ ﺇﻗﺎﻣﺔ ﻋﻼﻗﺎﺕ ﺍﻟﺘﺸﺎﺑﻚ ﺍﻟﺼﻨﺎﻋﻲ ﰲ ﺍﻻﻗﺘﺼﺎﺩ ﺍﶈﻠﻲ‪.‬‬

‫ﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ ﻳﻜﻮﻥ ﳍﺬﻩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺁﺛﺎﺭ ﺇﳚﺎﺑﻴﺔ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ ﺃﻭ ﲪﺎﻳﺔ ﺍﻟﺒﻴﺌﺔ‪ ،‬ﳑﺎ‬
‫ﳚﻌﻞ ﻣﻦ ﺍﻟﺴﻬﻞ ﺗﱪﻳﺮ ﺗﺸﺮﻳﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ‪‬ﺎ‪.‬‬

‫‪1 UK, HM Treasury ,THE GREEN BOOK Appraisal and Evaluation in Central Government, P 51‬‬
‫‪2 Yves Croissant, État, marché et concurrence Les motifs de l’intervention publique, Cahiers‬‬
‫‪français Concurrence et régulation des marchés n° 313. P4.‬‬
‫‪3 Sebastian James(2009), Op.cit, P 18.‬‬

‫‪100‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ 2-2‬ﻣﻌﺎﳉﺔ ﻋﺪﻡ ﲤﺎﺛﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ :‬ﳝﻜﻦ ﺗﱪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ ﳉﻠﺐ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ‪ ،‬ﺑﻌﺪﻡ ﺗﻮﻓﺮ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﻛﺎﻓﻴﺔ ﻋﻦ ﻓﺮﺹ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﻟﺪﻭﻟﺔ ﻟﺪﻯ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﶈﺘﻤﻠﲔ‪ ،‬ﻓﻘﺪ ﻳﺆﺩﻱ ﺫﻟﻚ ﺇﱃ ﺍﳔﻔﺎﺽ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﺍﻷﺟﻨﱯ ﰲ ﻫﺬﻩ ﺍﻟﺪﻭﻟﺔ ﻣﻘﺎﺭﻧﺔ ﲟﺎ ﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﰲ ﺣﺎﻟﺔ ﺗﻮﻓﺮ ﺗﻠﻚ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ .‬ﻭﺑﺎﳌﺜﻞ ﻻ ﻳﺘﻮﻗﻊ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‬
‫ﺍﻷﺟﺎﻧﺐ ﺃﻥ ﻳﺄﺧﺬﻭﺍ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻵﺛﺎﺭ ﺍﳌﻔﻴﺪﺓ ﻟﻠﺒﻠﺪﺍﻥ ﺍﳌﻀﻴﻔﺔ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻛﺘﻮﻓﲑ‬
‫ﺍﳌﻬﺎﺭﺍﺕ ﻭﺗﺪﺭﻳﺐ ﺍﻟﻌﻤﺎﻝ‪ ،‬ﻭﺍﻟﱵ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﻗﻄﺎﻋﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﺧﺮﻯ ﺃﻭ ﺗﻮﻟﻴﺪ ﺍﻟﻄﻠﺐ ﰲ ﺍﻟﺴﻮﻕ‬
‫ﻟﻠﻮﻇﺎﺋﻒ ﻭﻏﲑﻫﺎ ﻣﻦ ﻋﻮﺍﻣﻞ ﺍﻹﻧﺘﺎﺝ ﻣﺜﻞ ﺍﳌﺪﺧﻼﺕ ﺍﻟﻮﺳﻴﻄﺔ‪ ،‬ﻭﺍﻟﱵ ﻻ ﳝﻜﻦ ﺃﻥ ﺗﻈﻬﺮ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﻷﺟﺎﻧﺐ‬
‫ﺑﻮﺿﻮﺡ‪ .‬ﻭﺍﻟﺴﺆﺍﻝ ﺍﻟﺬﻱ ﻳﻄﺮﺡ ﻫﻨﺎ‪ ،‬ﻫﻞ ﺳﺘﺆﺩﻱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﺬﻩ ﺍﳌﻬﻤﺔ ﺑﻔﻌﺎﻟﻴﺔ؟ ﻗﺪ ﺗﻔﻘﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻓﻌﺎﻟﻴﺘﻬﺎ ﰲ ﺟﺬﺏ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﻏﻴﺎﺏ ﻣﻨﺎﺥ ﺃﻋﻤﺎﻝ ﻣﻼﺋﻢ‪ ،‬ﻓﻬﺬﺍ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﻌﻄﻲ ﻧﻈﺮﺓ ﺳﻠﺒﻴﺔ ﺣﻮﻝ ﺍﻟﺒﻠﺪ ﻣﻬﻤﺎ‬
‫ﻛﺎﻥ ﺣﺠﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﺗﺘﻮﻓﺮ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﶈﺘﻤﻠﲔ؛ ﻟﺬﻟﻚ ﳚﺐ ﻣﻌﺎﳉﺔ ﺍﳊﻮﺍﺟﺰ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻣﺎﻡ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﺑﺈﺻﻼﺡ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻏﲑ ﺍﳌﻼﺋﻤﺔ ﻗﺒﻞ ﺇﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺃﻭ ﻋﻠﻰ ﺍﻷﻗﻞ ﺑﺎﻟﺘﻮﺍﺯﻱ(‪.1‬‬

‫‪ 3-2‬ﻧﺪﺭﺓ ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ‪ :‬ﳝﻜﻦ ﺗﱪﻳﺮ ﺗﻘﺪﱘ ﺗﻔﻀﻴﻼﺕ ﺿﺮﻳﺒﻴﺔ ﻟﺒﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺃﻭ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻟﻌﻤﻞ‬
‫ﻋﻠﻰ ﺗﻮﻓﲑ ﺳﻠﻊ ﺃﻭ ﺧﺪﻣﺎﺕ ﻋﺎﻣﺔ ﻟﻠﻤﺠﺘﻤﻊ‪ ،‬ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻳﺘﻮﻗﻒ ﺍﻟﻘﺮﺍﺭ ﻋﻠﻰ ﺗﻘﺪﻳﺮ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺗﻘﺪﱘ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‬
‫ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻟﻨﺸﺎﻁ ﺍﻗﺘﺼﺎﺩﻱ ﻣﻌﲔ ﺃﻓﻀﻞ‪ ،‬ﺃﻡ ﺇﻧﻔﺎﻕ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ ﻣﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺗﻮﻓﲑ ﺗﻠﻚ ﺍﻟﺴﻠﻊ ﺃﻭ ﺍﳋﺪﻣﺎﺕ‬
‫ﺃﻓﻀﻞ‪ .‬ﻓﻌﻨﺪﻣﺎ ﻳﻜﻮﻥ ﻣﺴﺘﻮﻯ ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ ﻣﻨﺨﻔﻀﺎ ﺟﺪﺍ‪ ،‬ﻓﺈﻥ ﺍﳌﻨﻔﻌﺔ ﺍﳊﺪﻳﺔ ﻷﻱ ﺇﻧﻔﺎﻕ ﺇﺿﺎﰲ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ‬
‫ﺗﻜﻮﻥ ﺃﻛﱪ ﻣﻦ ﺗﻜﻠﻔﺘﻬﺎ ﺍﳊﺪﻳﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻣﻦ ﺍﻷﻣﺜﻞ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﳝﻜﻦ‬
‫ﺃﻥ ﺗﺆﺩﻱ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺇﻧﺸﺎﺀ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺟﺪﻳﺪﺓ ﺗﺆﺩﻱ ﺑﺪﻭﺭﻫﺎ ﺇﱃ ﺗﻌﻈﻴﻢ ﺍﳌﻜﺎﺳﺐ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﺍﳍﺪﻑ‬
‫ﻣﻦ ﺫﻟﻚ ﻫﻮ ﻣﻘﺎﺭﻧﺔ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻔﺮﺻﺔ ﺍﻟﺒﺪﻳﻠﺔ ﻟﻸﻣﻮﺍﻝ ﺍﻟﻌﺎﻣﺔ ﻣﻊ ﻋﺎﺋﺪ ﺍﻷﻣﻮﺍﻝ ﺍﳌﻘﺪﻣﺔ ﻛﺤﻮﺍﻓﺰ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ‪ .2‬ﻓﻔﻲ‬
‫ﻗﻄﺎﻉ ﺍﻟﺴﻴﺎﺣﺔ ﻣﺜﻼ‪ ،‬ﻣﻦ ﺍﳌﻤﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﻧﻔﺎﻕ ﻛﻞ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ ﻋﻠﻰ ﺍﻟﻄﺮﻕ ﺍﳌﺆﺩﻳﺔ ﺇﱃ ﻣﻨﻄﻘﺔ ﺳﻴﺎﺣﻴﺔ ﰲ ﺑﻠﺪ‬
‫ﺫﺍﺕ ﺑﻨﻴﺔ ﲢﺘﻴﺔ ﺿﻌﻴﻔﺔ‪ ،‬ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻛﺜﺮ ﳑﺎ ﲢﺪﺛﻪ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ ﻭﺍﺣﺪﺓ ﲣﻔﺾ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ‬
‫ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺷﺮﻛﺔ ﺳﻴﺎﺣﻴﺔ‪ .‬ﻭﰲ ﺑﻠﺪ ﺫﻭ ﺑﻨﻴﺔ ﲢﺘﻴﺔ ﺿﻌﻴﻔﺔ ﻭﺗﻨﺨﻔﺾ ﻓﻴﻪ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﺍﳌﺎﻫﺮﺓ ﻓﻜﻞ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‬
‫ﺗﻨﻔﻖ ﻋﻠﻰ ﺍﻟﻄﺮﻕ ﺃﻭ ﺍﳌﻮﺍﻧﺊ ﺃﻭ ﺍﻻﺗﺼﺎﻻﺕ ﺃﻭ ﺍﻟﺘﻌﻠﻴﻢ ﲢﻘﻖ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﻘﺎﺭﻧﺔ ﲟﺎ ﲢﺪﺛﻪ ﻭﺣﺪﺓ ﻧﻘﺪﻳﺔ‬
‫ﺗﻘﺪﻡ ﻛﺎﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ ﺇﱃ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ .‬ﻛﻤﺎ ﻻ ﳝﻜﻦ ﺗﻮﻓﲑ ﺑﻌﺾ ﺍﻟﺴﻠﻊ ﺍﻟﻌﺎﻣﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﺴﻮﻕ‪ ،‬ﻭﺇﺫﺍ ﰎ ﺗﻮﻓﲑﻫﺎ‬
‫ﻓﻠﻦ ﻳﺘﻢ ﺫﻟﻚ ﻋﻨﺪ ﺍﳌﺴﺘﻮﻯ ﺍﻷﻣﺜﻞ ﺍﺟﺘﻤﺎﻋﻴﺎ‪ ،‬ﻭﰲ ﻣﺜﻞ ﻫﺬﻩ ﺍﳊﺎﻻﺕ ﻻ ﳝﻜﻦ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﻨﺒﻐﻲ‬
‫ﺩﺭﺍﺳﺔ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺑﺈﻣﻜﺎﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺎﳘﺔ ﺑﺸﻜﻞ ﻓﻌﺎﻝ ﰲ ﺗﻮﻓﲑ ﻫﺬﻩ ﺍﻟﺴﻠﻊ‪.‬‬

‫‪1 OCDE, Impôt sur les sociétés et investissement direct étranger l’utilisation d’incitations‬‬
‫‪fiscales, 2001, P 11.‬‬
‫‪2 Sebastian James(2009), Op.cit ,P 17.‬‬

‫‪101‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻣﻈﺎﻫﺮ ﻓﺸﻞ ﺍﻟﺴﻮﻕ ﺍﳌﺬﻛﻮﺭﺓ‪ ،‬ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﻌﱪ ﺃﻳﻀﺎ ﻋﻦ ﺍﻻﺧﺘﻼﻻﺕ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺍﻟﺴﻮﻕ‪ .‬ﺣﻴﺚ ﺗﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺗﺸﺠﻴﻊ‬
‫ﺍﻻﻗﺘﺼﺎﺩ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺣﺠﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻭﺍﻟﻌﻤﺎﻟﺔ ﻭﺍﻹﻧﺘﺎﺝ ﶈﺎﺭﺑﺔ ﺍﻻﻧﻜﻤﺎﺵ ﻭﺍﻟﺒﻄﺎﻟﺔ ﻭﺗﺸﺠﻴﻊ ﺍﻟﺘﻮﻇﻴﻒ‬
‫ﻭﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻷﻛﺜﺮ ﻛﻔﺎﺀﺓ ﻟﻠﻤﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،1‬ﻭﻫﻲ ﻻ ﺗﺴﺎﻫﻢ ﺇﻻ ﺟﺰﺋﻴﺎ ﰲ ﻣﻌﺎﳉﺔ ﺍﻻﺧﺘﻼﻻﺕ ﺍﻟﺪﻭﺭﻳﺔ ﺍﳌﺘﻌﻠﻘﺔ‬
‫ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻟﻜﻠﻲ ﻛﺎﻟﺒﻄﺎﻟﺔ ﺍﻟﺪﻭﺭﻳﺔ )ﺃﻭ ﺍﳍﻴﻜﻠﻴﺔ(‪ ،‬ﻭﻋﺠﺰ ﻣﻴﺰﺍﻥ ﺍﳌﺪﻓﻮﻋﺎﺕ‪ ،‬ﺍﺭﺗﻔﺎﻉ ﺍﻟﺘﻀﺨﻢ ﻋﻠﻰ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺴﺘﺤﻘﺔ‪.‬‬
‫ﻟﺬﻟﻚ ﻏﺎﻟﺒﺎ ﻣﺎ ﻳﺘﻢ ﺗﻘﺪﱘ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳍﺬﻩ ﺍﻷﺳﺒﺎﺏ ﺑﺸﻜﻞ ﻣﺆﻗﺖ‪ ،‬ﻓﻬﻲ ﺗﺴﻤﺢ ﺑﺰﻳﺎﺩﺓ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ ﺍﳌﺪﻯ‬
‫ﺍﻟﻘﺼﲑ ﺣﻴﺚ ﻳﺒﺎﺷﺮ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﺗﻨﻔﻴﺬ ﺧﻄﻄﻬﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻋﻨﺪﻣﺎ ﺗﺴﺘﺨﺪﻡ ﻫﺬﻩ‬
‫ﺍﻷﻧﻮﺍﻉ ﻣﻦ ﺍﻟﺘﺪﺍﺑﲑ‪ ،‬ﻋﺎﺩﺓ ﻣﺎ ﻳﺘﻢ ﺍﻹﻋﻼﻥ ﻋﻨﻬﺎ ﰒ ﻳﺘﻢ ﻭﺿﻌﻬﺎ ﺣﻴﺰ ﺍﻟﻌﻤﻞ ﻟﺘﺠﻨﺐ ﲡﻤﻴﺪ ﺧﻄﻂ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.2‬‬

‫‪ -3‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻛﺄﺩﺍﺓ ﺗﱪﻳﺮ ﻹﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺴﺘﻮﺟﺐ ﺇﻗﺮﺍﺭ ﺃﻱ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺟﺪﻳﺪﺓ ﺃﻭ ﺃﻱ ﺗﻌﺪﻳﻞ ﻟﻸﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ ﺩﺭﺍﺳﺔ‬
‫ﻣﺴﺒﻘﺔ ﻟﻸﺛﺮ ﺍﻟﺬﻱ ﻣﻦ ﺷﺄﻧﻪ ﺍﻟﻔﺼﻞ ﰲ ﻣﺪﻯ ﻭﺟﺎﻫﺔ ﺍﺧﺘﻴﺎﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺎ ﻣﻘﺎﺭﻧﺔ ﻣﻊ ﳕﺎﺫﺝ ﻧﻔﻘﺎﺕ ﺃﺧﺮﻯ‪ .3‬ﻳﻌﺪ‬
‫ﺗﻮﺿﻴﺢ ﺳﺒﺐ ﺍﺧﺘﻴﺎﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﻌﻴﻨﺔ ﻟﺘﺤﻘﻴﻖ ﻫﺪﻑ ﻣﻌﲔ ﻣﻔﺘﺎﺣﺎ ﻟﺘﻘﻴﻴﻢ ﻓﻌﺎﻝ ﻟﺘﻠﻚ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻟﺘﺤﻘﻴﻖ‬
‫ﺫﻟﻚ‪ ،‬ﻳ‪‬ﻮﺻﻰ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻡ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻗﺒﻞ ﺻﻴﺎﻏﺔ ﻋﺮﺽ ﺍﻷﺳﺒﺎﺏ ﻟﻨﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺎ‪ .‬ﻭﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ‬
‫ﻫﻲ ﻭﺛﻴﻘﺔ ﺇﺩﺍﺭﻳﺔ ﺗﺴﻌﻰ ﺇﱃ ﲢﺪﻳﺪ ﺗﺴﻠﺴﻞ ﺍﳋﻄﻮﺍﺕ ﺍﻟﱵ ﻣﻦ ﺷﺄ‪‬ﺎ ﺃﻥ ﺗﺮﺑﻂ ﻣﻨﻄﻘﻴﺎ ﺍﻟﺘﻔﻀﻴﻞ ﺍﻟﻀﺮﻳﱯ ‪‬ﺪﻓﻪ‬
‫ﺍﻟﻨﻬﺎﺋﻲ‪ .4‬ﻭﺗﺴﺘﺨﺪﻡ ﺳﻼﺳﻞ ﺍﳌﻨﻄﻖ ﻋﺎﺩﺓ ﻷﻏﺮﺍﺽ ﺇﺩﺍﺭﺓ ﺍﻷﺩﺍﺀ‪ ،‬ﻣﺜﻞ ﻭﺿﻊ ﺧﻄﺔ ﺇﺳﺘﺮﺍﺗﻴﺠﻴﺔ‪ ،‬ﻭﲢﺪﻳﺪ ﻣﻘﺎﻳﻴﺲ‬
‫ﺍﻷﺩﺍﺀ‪ ،‬ﺃﻭ ﺇﻧﺸﺎﺀ ﳕﻮﺫﺝ ﻟﺘﻘﻴﻴﻢ ﺍﻟﱪﻧﺎﻣﺞ‪ .‬ﻭﻣﻊ ﻭﺟﻮﺩ ﳕﻮﺫﺝ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ‪ ،‬ﻳﻜﻮﻥ ﻟﺪﻯ ﻭﺍﺿﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫‪5‬‬
‫ﻭﺍﳌﻘﻴﻤﲔ ﻓﻬﻢ ﻭﺍﺿﺢ ﻟﻠﻜﻴﻔﻴﺔ ﺍﻟﱵ ﻳﺘﻮﻗﻊ ‪‬ﺎ ﺃﻥ ﳛﻘﻖ ‪‬ﺎ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺮﻏﻮﺑﺔ‪ .‬ﺗﻜﻤﻦ ﺃﳘﻴﺔ ﻫﺬﻩ ﺍﻟﺴﻠﺴﻠﺔ ﰲ‪:‬‬
‫‪ -‬ﲢﺪﺩ ﺑﻄﺮﻳﻘﺔ ﺷﻔﺎﻓﺔ ﳉﻤﻴﻊ ﺍﻷﻃﺮﺍﻑ ﻣﺎ ‪‬ﺪﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻘﻪ؛‬
‫‪ -‬ﺗﻮﻓﲑ ﻭﺳﻴﻠﺔ ﻟﻠﱪﳌﺎﻥ ﻟﻼﺗﻔﺎﻕ ﻋﻠﻰ ﺍﻻﻓﺘﺮﺍﺿﺎﺕ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﱵ ﻳﺘﻌﲔ ﲢﻘﻴﻘﻬﺎ ﻗﺒﻞ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ؛‬
‫‪ -‬ﺗﻮﺿﻴﺢ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﻄﻠﻮﺑﺔ ﻟﻜﻞ ﻣﻦ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﱪﳌﺎﻥ؛‬

‫‪1‬ﺩﻻﻝ ﻋﻴﺴﻰ ﻣﻮﺳﻰ ﻣﺴﻴﻤﻲ‪ ،‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻔﻠﺴﻄﻴﲏ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ ﰲ ﺍﳌﻨﺎﺯﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺍﻟﻨﺠﺎﺡ ﺍﻟﻮﻃﻨﻴﺔ ﰲ ﻧﺎﺑﻠﺲ‪ ،‬ﻓﻠﺴﻄﲔ‪ ،2006،‬ﺹ ‪.33‬‬
‫‪2 OCDE (2001), op.cit ,P P 21.-22.‬‬
‫‪3 NMILI Mohammed, quel controle des dépenses publques non budjétisées? cas des dépenses‬‬
‫‪fiscales, revue marocaine des finances publique, N° 3 2013, P123.‬‬
‫‪4 USA, State of Washington, joint Legislative Audit and Review Committee, Legislative Auditor’s‬‬
‫‪Guidance for Drafting Performance Statements in Tax Preference Legislation, 2014.,P1.‬‬
‫‪5, Op.Loc ,P2.‬‬

‫‪102‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﺗﺴﻤﺢ ﺑﺘﻘﻴﻴﻢ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﳚﺐ ﺗﻌﺪﻳﻞ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﺳﺘﺒﺪﳍﺎ ﺑﺒﺪﺍﺋﻞ ﺃﺧﺮﻯ‪.‬‬
‫‪ -‬ﺗﻮﻓﺮ ﻓﺮﺻﺔ ﻟﺘﻘﻴﻴﻢ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺘﻐﻴﲑ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﺃﻧﺴﺐ ﺃﺩﺍﺓ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻐﺮﺽ ﺍﳌﻘﺼﻮﺩ ﻣﻦ‬
‫ﺍﻟﺴﻴﺎﺳﺔ‪ .‬ﻭﺗﺸﻤﻞ ﺍﻟﺒﺪﺍﺋﻞ ﺍﻷﺧﺮﻯ ﻟﺘﻌﺪﻳﻞ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻭﺍﻷﺩﻭﺍﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ‪.‬‬

‫ﳝﻜﻦ ﺗﻮﺿﻴﺢ ﻛﻴﻔﻴﺔ ﺗﻄﺒﻴﻖ ﻣﻔﻬﻮﻡ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻓﺘﺮﺍﺽ ﺃﻥ ﺍﳊﻜﻮﻣﺔ ﺗﻘﺘﺮﺡ ﻣﻨﺢ‬
‫ﺗﻔﻀﻴﻞ ﺿﺮﻳﱯ ﻋﻠﻰ ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺪﻑ ﺍﳊﺪ ﻣﻦ ﺍﻧﺒﻌﺎﺙ ﺛﺎﱐ ﺃﻛﺴﻴﺪ‬
‫ﺍﻟﻜﺮﺑﻮﻥ‪ ،‬ﻓﺈﻥ ﺳﻠﺴﻠﺔ ﻣﻨﻄﻘﻴﺔ ﳍﺬﻩ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳝﻜﻦ ﺗﺼﻮﺭﻫﺎ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﳌﺒﲔ ﰲ ﺍﻟﺸﻜﻞ ‪.07‬‬

‫ﺍﻟﺸﻜﻞ ‪ :07‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻟﺘﱪﻳﺮ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‬

‫)ﺑﺎﻟﺘﻄﺒﻴﻖ ﻋﻠﻰ ﻣﺜﺎﻝ ﻣﻨﺢ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ(‬

‫ﺇﻋﻔﺎﺀ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﺸﻤﺴﻴﺔ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﻭﺿﺮﻳﺒﺔ ﺍﻻﺳﺘﺨﺪﺍﻡ‬

‫‪ ...‬ﻣﻦ ﺃﺟﻞ‪...‬‬
‫ﺧﻔﺾ ﺳﻌﺮ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻋﻠﻰ ﺍﻟﻌﻤﻼﺀ‬
‫ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺗﺸﺠﻴﻊ ﺑﻌﺾ ﺍﻟﻌﻤﻼﺀ ﻋﻠﻰ ﺷﺮﺍﺀ ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻋﻨﺪﻣﺎ‬
‫ﻻ ﻳﻜﻮﻧﻮﻥ ﻋﻠﻰ ﺧﻼﻑ ﺫﻟﻚ‬
‫ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺯﻳﺎﺩﺓ ﻋﺪﺩ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﺸﻤﺴﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ‬
‫‪ ...‬ﻟﺬﻟﻚ‪...‬‬
‫ﲣﻔﻴﺾ ﻛﻤﻴﺔ ﺍﻧﺒﻌﺎﺛﺎﺕ ﺛﺎﱐ ﺃﻛﺴﻴﺪ ﺍﻟﻜﺮﺑﻮﻥ‬
‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪USA, State of Washington, joint Legislative Audit and Review Committee, Legislative Auditor’s‬‬
‫‪Guidance for Drafting Performance Statements in Tax Preference Legislation, 2014.,P.3‬‬

‫ﻳﺘﻮﻗﻒ ﻋﺪﺩ ﺍﳋﻄﻮﺍﺕ ﰲ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻋﻠﻰ ﻣﺪﻯ ﺍﺭﺗﺒﺎﻁ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﺍﳌﺮﺍﺩ ﲢﻘﻴﻘﻪ‪ .‬ﻗﺪ ﻳﻜﻮﻥ‬
‫ﲢﻘﻖ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﺪﻓﻬﺎ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﺩﻭﻥ ﺃﻱ ﺧﻄﻮﺍﺕ ﻭﺳﻴﻄﺔ‪ ،‬ﻓﺘﻜﻮﻥ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﺫﺍﺕ ﺧﻄﻮﺓ‬
‫ﻭﺍﺣﺪﺓ‪ ،‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻓﻘﺪ ﺗﻜﻮﻥ ﳍﺎ ﻋﺪﺓ ﺧﻄﻮﺍﺕ ﻭﺳﻴﻄﺔ )ﻣﺜﻼ ﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﺍﻟﻐﺮﺽ ﻫﻮ ﺣﻔﺰ‬
‫ﺳﻠﻮﻙ ﻣﻌﲔ ﺑﻄﺮﻳﻘﺔ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻋﻦ ﻃﺮﻳﻖ ﺗﻐﻴﲑ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ(‪.‬‬

‫‪103‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺗﺘﻤﺜﻞ ﺍﳋﻄﻮﺓ ﺍﻟﺘﺎﻟﻴﺔ ﰲ ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﳌﺜﺎﻝ ﺍﻻﻓﺘﺮﺍﺿﻲ ﻟﻠﺴﻴﺎﺭﺍﺕ ﺍﻟﱵ‬
‫ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﺃﻋﻼﻩ‪ ،‬ﻓﺈﻥ ﺍﻻﻓﺘﺮﺍﺿﺎﺕ ﳌﻌﺎﻳﲑ ﺍﻟﺘﻘﻴﻴﻢ ﳝﻜﻦ ﺇﺩﺭﺍﺟﻬﺎ ﻛﻤﺎ ﻫﻮ ﻣﺒﲔ ﰲ ﺍﻟﺸﻜﻞ‪ 08‬ﺍﳌﻮﺍﱄ‪.‬‬

‫ﺍﻟﺸﻜﻞ ‪ :08‬ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻟﺘﻘﻴﻴﻢ ﺿﻤﻦ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ ﻟﺘﱪﻳﺮ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‬
‫)ﺑﺎﻟﺘﻄﺒﻴﻖ ﻋﻠﻰ ﻣﺜﺎﻝ ﻣﻨﺢ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ(‬

‫ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻣﻌﻔﺎﺓ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﻭﺍﻻﺳﺘﺨﺪﺍﻡ‬

‫‪ ...‬ﻣﻦ ﺃﺟﻞ‪...‬‬
‫ﲟﺘﻮﺳﻂ ‪٪X‬‬ ‫ﺧﻔﺾ ﺍﻟﺴﻌﺮ ﻟﻠﻌﻤﻼﺀ ﻋﻦ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ‬
‫ﻭﺑﺎﻟﺘﺎﱄ‪...‬‬
‫ﺣﺚ ﺑﻌﺾ ﺍﻟﻌﻤﻼﺀ ﻋﻠﻰ ﺷﺮﺍﺀ ﺳﻴﺎﺭﺍﺕ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻋﻨﺪﻣﺎ ﻻ ﻳﻜﻮﻧﻮﺍ ﻋﻠﻰ ﺧﻼﻑ ﺫﻟﻚ‬
‫ﻭﺑﺎﻟﺘﺎﱄ‪...‬‬
‫ﻋﺪﺩ ﻣﻌﲔ ﻣﻦ ﺍﻟﺴﻴﺎﺭﺍﺕ‬ ‫ﺯﻳﺎﺩﺓ ﻋﺪﺩ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﻋﻠﻰ ﺍﻟﻄﺮﻳﻖ‬
‫ﻭﺑﺎﻟﺘﺎﱄ‪...‬‬
‫ﺑﻨﺴﺒﺔ ‪٪Y‬‬ ‫ﲣﻔﻴﺾ ﻛﻤﻴﺔ ﺍﻧﺒﻌﺎﺛﺎﺕ ﺛﺎﱐ ﺃﻛﺴﻴﺪ ﺍﻟﻜﺮﺑﻮﻥ‬
‫‪USA, State of Washington, Op.cit, P3.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫‪1‬‬
‫ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﳝﻜﻦ ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﳍﺪﻑ ﺍﳌﺘﻮﺧﻰ‪ ،‬ﻭﻫﻨﺎﻙ ﻋﺪﺓ ﺧﻴﺎﺭﺍﺕ‪:‬‬
‫‪ -‬ﺍﳋﻴﺎﺭ‪ :1‬ﺍﺳﺘﺨﺪﻡ ﺍﳍﺪﻑ ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪ :‬ﳝﻜﻦ ﲢﺪﻳﺪ ﻣﺴﺘﻮﻯ ﻣﺴﺘﻬﺪﻓﺎ ﻻﻧﺒﻌﺎﺛﺎﺕ ﺛﺎﱐ ﺃﻛﺴﻴﺪ‬
‫ﺍﻟﻜﺮﺑﻮﻥ ﺍﻟﺬﻱ ﻳﺘﻌﲔ ﻗﻴﺎﺳﻪ‪.‬‬
‫‪ -‬ﺍﳋﻴﺎﺭ ‪ :2‬ﺍﺳﺘﺨﺪﺍﻡ ﺧﻄﻮﺓ ﻭﺳﻴﻄﺔ ﰲ ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ‪ :‬ﳝﻜﻦ ﺗﻘﻴﻴﻢ ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﻫﺪﻑ ﻭﺍﺣﺪ ﻣﻦ‬
‫ﺍﳋﻄﻮﺍﺕ ﺍﳌﺘﻮﺳﻄﺔ ﰲ ﻫﺬﻩ ﺍﻟﺴﻠﺴﻠﺔ ‪ .‬ﻭﻣﻦ ﰒ ﳝﻜﻦ ﺃﻥ ﻳﻔﺘﺮﺽ ﺃﻥ ﺍﻟﻨﻔﻘﺔ ﺍﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻌﺎﻟﺔ ﺇﺫﺍ ﲢﻘﻖ ﻫﺬﺍ ﺍﳍﺪﻑ‪.‬‬
‫ﻓﻴﻤﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻌﻴﺎﺭ ﺍﻟﺰﻳﺎﺩﺓ ﰲ ﻋﺪﺩ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻌﻤﻞ ﺑﺎﻟﻄﺎﻗﺔ ﺍﻟﺸﻤﺴﻴﺔ ﺑﺪﻻ ﻣﻦ ﻛﻤﻴﺔ ﺍﻧﺒﻌﺎﺛﺎﺕ ﺛﺎﱐ‬
‫ﺃﻛﺴﻴﺪ ﺍﻟﻜﺮﺑﻮﻥ‪.‬‬
‫‪ -‬ﺍﳋﻴﺎﺭ‪ :3‬ﺍﺳﺘﺨﺪﺍﻡ ﻫﺪﻑ ﻏﲑ ﻣﺮﺗﺒﻂ ﻣﺒﺎﺷﺮﺓ ﻣﻊ ﺍﻟﻐﺮﺽ ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﺴﻴﺎﺳﺔ ﺃﻭ ﺑﺎﻟﺴﻠﺴﻠﺔ ﺍﳌﻨﻄﻘﻴﺔ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ‬
‫ﺍﳌﺜﺎﻝ‪ ،‬ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻌﺎﻟﺔ ﺇﺫﺍ ﻛﺎﻥ ﺗﺄﺛﲑﻫﺎ ﺍﳌﺎﱄ ﺍﻟﻔﻌﻠﻲ ﻻ ﻳﺘﺠﺎﻭﺯ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﺍﳌﻘﺪﺭ‪.‬‬

‫‪1 USA, State of Washington, op.cit P P 4- 5 .‬‬

‫‪104‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -4‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺪﻭﺍﻓﻊ ﺳﻴﺎﺳﻴﺔ‬

‫ﻻ ﳝﻜﻦ ﺃﻥ ﻳﺘﻢ ﺍﲣﺎﺫ ﻗﺮﺍﺭ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻣﻌﲔ ﲟﻌﺰﻝ ﻋﻦ ﺍﻹﺧﺘﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ‬
‫ﻭﺍﻹﻳﺪﻳﻮﻟﻮﺟﻴﺔ ﻟﻠﺴﻠﻄﺎﺕ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺫﻟﻚ ﺃﻥ ﻃﺒﻴﻌﺔ ﺍﳊﺰﺏ ﺍﳊﺎﻛﻢ ﺑﻞ ﻭﻃﺒﻴﻌﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺴﻴﺎﺳﻲ ﺍﻟﻘﺎﺋﻢ‪ ،‬ﺃﻭ ﻃﺒﻴﻌﺔ ﺍﻟﻜﺘﻠﺔ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﳊﺎﻛﻤﺔ ﲤﺎﺭﺱ ﺗﺄﺛﲑﻫﺎ ﺍﻟﻘﻮﻱ ﻋﻠﻰ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﲣﺎﺩ ﻗﺮﺍﺭﺍﺕ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﻳﺆﺛﺮ ﺫﻟﻚ ﻋﻠﻰ ﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻹﺟﺘﻤﺎﻋﻴﺔ‪ .1‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﻌﺎﻳﲑ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ ﳏﻀﺔ ﰲ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻫﻨﺎﻙ ﻋﺪﺓ ﺃﺳﺒﺎﺏ ﺗﺪﻓﻊ ﺑﺎﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﱃ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ‬
‫‪2‬‬
‫ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ ﺑﺪﻻ ﻣﻦ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﺗﺸﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻃﺮﻳﻘﺔ ﺃﻗﻞ ﺷﻔﺎﻓﻴﺔ ﻟﺘﻘﺪﱘ ﻣﻨﺎﻓﻊ ﺧﺎﺻﺔ ﻟﺒﻌﺾ ﺍﳌﺆﺳﺴﺎﺕ؛‬
‫‪ -‬ﺗﻮﻓﲑﻫﺎ ﺃﺳﻬﻞ ﻣﻦ ﺗﻮﻓﲑ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ‪ ،‬ﺃﻭ ﺗﻮﻓﲑ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﺍﳌﺎﻫﺮﺓ ﺃﻭ ﻏﲑﻫﺎ ﻣﻦ ﲢﺴﻴﻨﺎﺕ ﺍﳌﻨﺎﺥ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ؛‬
‫‪ -‬ﺗﺮﻏﺐ ﺍﳊﻜﻮﻣﺎﺕ ﰲ ﺃﻥ ﻳﻨﻈﺮ ﺇﻟﻴﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ ﺗﻌﻤﻞ ﻋﻠﻰ ﺟﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻓﺘﺘﺨﻠﻰ ﻋﻦ ﺇﻳﺮﺍﺩﺍﺕ ﻻ ﲤﻠﻜﻬﺎ؛‬
‫‪ -‬ﻋﻨﺪﻣﺎ ﻳﺴﻤﺢ ﻟﻠﻮﺯﺍﺭﺍﺕ ﺍﻷﺧﺮﻯ ﻏﲑ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺑﺘﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﺗﻜﻮﻥ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﻏﲑ ﻣﻨﺴﻘﺔ‪ .‬ﻭﲤﻴﻞ‬
‫ﺍﻟﻮﺯﺍﺭﺍﺕ ﺍﻷﺧﺮﻯ ﺇﱃ ﺇﻋﻄﺎﺀ ﺣﻮﺍﻓﺰ ﺃﻛﺜﺮ ﳑﺎ ﳚﺐ‪ ،‬ﻷ‪‬ﺎ ﻻ ﺗﺘﺤﻤﻞ ﻋﺐﺀ ﲣﻔﻴﺾ ﺍﻟﻀﺮﺍﺋﺐ‪.‬‬

‫ﻭﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﻭﺟﻮﺩ ﺍﻟﻘﻠﻴﻞ ﻣﻦ ﺍﻷﺩﻟﺔ ﻋﻠﻰ ﺃﻥ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﻓﻌﺎﻟﻴﺔ‪ ،‬ﻓﺈ‪‬ﺎ ﺟﺬﺍﺑﺔ ﻟﻠﻐﺎﻳﺔ ﻟﻠﺴﻴﺎﺳﻴﲔ‬
‫ﻷﻥ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ‪ -‬ﻭﺧﺎﺻﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ‪ -‬ﺗﻮﻟﺪ ﻧﻔﻮﺫﺍ ﺳﻴﺎﺳﻴﺎ ﻟﻠﺘﺄﺛﲑ ﻋﻠﻰ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﺗﺴﻬﻞ ﺍﻟﻔﺴﺎﺩ ﺍﻟﺴﻴﺎﺳﻲ ﻭﺍﻹﺩﺍﺭﻱ‪.‬‬

‫ﺫﻛﺮﺕ ﺗﻘﺎﺭﻳﺮ )‪ American for tax and Public compaign (2014‬ﺃﻥ ‪ 1359‬ﲨﺎﻋﺔ ﺿﻐﻂ‬
‫ﺩﺍﻋﻤﺔ ‪‬ﻤﻮﻋﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻧﻔﺬﺕ ﺃﻛﺜﺮ ﻣﻦ ‪ 12378‬ﺯﻳﺎﺭﺓ ﺃﻭ ﺍﺗﺼﺎﻝ ﺑﺄﻋﻀﺎﺀ ﺍﻟﻜﻮﻧﻐﺮﺱ ﺍﻷﻣﲑﻳﻜﻲ ﻭﻣﻮﻇﻔﻴﻪ ﺑﲔ‬
‫ﺟﺎﻧﻔﻲ ‪ 2011‬ﻭﺳﺒﺘﻤﱪ ‪ ،2013‬ﻭﻫﻮ ﻣﺎ ﳝﺜﻞ ‪ 93‬ﺍﺗﺼﺎﻻ ﺃﺳﺒﻮﻋﻴﺎ ﻋﻠﻰ ﺍﻷﻗﻞ ﰲ ﻗﻀﻴﺔ ﻭﺍﺣﺪﺓ ﻓﻘﻂ‪ .‬ﻭﻫﻨﺎﻙ ‪2.5‬‬
‫ﲨﺎﻋﺔ ﺿﻐﻂ ﻟﻜﻞ ﻋﻀﻮ ﰲ ﺍﻟﻜﻮﻧﻐﺮﺱ‪ ،‬ﻭﺃﻛﺜﺮ ﻣﻦ ‪ 21‬ﻟﻜﻞ ﻋﻀﻮ ﰲ ﳉﻨﱵ ﺻﻴﺎﻏﺔ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﺍﻟﻜﻮﻧﻐﺮﺱ )ﳉﻨﺔ‬
‫ﺍﻟﻄﺮﻕ ﻭﺍﻟﻮﺳﺎﺋﻞ ﲟﺠﻠﺲ ﺍﻟﻨﻮﺍﺏ ﻭﳉﻨﺔ ﺍﳌﺎﻟﻴﺔ ﲟﺠﻠﺲ ﺍﻟﺸﻴﻮﺥ(‪.3‬‬

‫‪ 1‬ﺻﻤﻴﻢ ﻋﺰﻳﺰ‪ ،‬ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﳌﻐﺮﺏ‪ ،‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻐﺮﺑﻴﺔ ﻟﻠﻌﻠﻮﻡ ﻭﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﻌﺪﺩ‪ ،3‬ﻃﻮﺏ ﺑﺮﻳﺲ‪ ،‬ﺍﻟﺮﺑﺎﻁ‪،2013 ،‬‬
‫ﺹ ‪.29‬‬
‫‪2 Sebastian James(2009), Op.cit,P 24.‬‬
‫‪ 3‬ﺍﻻﻭﻧﺘﺎﻛﺎﺩ )‪ ،(2014‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.198‬‬

‫‪105‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺇﻥ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺪﻭﺍﻓﻊ ﺳﻴﺎﺳﻴﺔ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺗﻨﺎﻣﻲ ﺧﻄﺮ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻭﻳﻘﻮﺽ ﺛﻘﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‬
‫ﺍﻟﺪﻭﻟﻴﲔ ﻭﺍﶈﻠﻴﲔ ﰲ ﺍﳊﻜﻮﻣﺔ‪ ،‬ﻭﻻ ﻳﺸﺠﻊ ﻋﻠﻰ ﺗﻮﻓﲑ ﺑﻴﺌﺔ ﺃﻋﻤﺎﻝ ﺗﻨﺎﻓﺴﻴﺔ ﻭﻣﻼﺋﻤﺔ‪ .‬ﻭﳛﺪﺙ ﺫﻟﻚ ﻋﻨﺪﻣﺎ ﺗﻨﺨﻔﺾ‬
‫ﺩﺭﺟﺔ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﻭﻳﻨﺨﻔﺾ ﻣﺴﺘﻮﻯ ﺍﻟﻮﻋﻲ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﻳﻔﺘﻘﺮ ﻧﻈﺎﻡ ﺍﳊﻜﻢ ﻟﻠﺘﻮﺍﺯﺍﻧﺎﺕ ﻭﺍﻟﻀﻮﺍﺑﻂ ﺍﻟﺴﻴﺎﺳﻴﺔ‪ .‬ﻳﻌﺘﱪ‬
‫ﺍﻟﺘﺼﺪﻱ ﻹﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺪﻭﺍﻓﻊ ﺳﻴﺎﺳﻴﺔ ﺃﻣﺮ ﺑﺎﻟﻎ ﺍﻟﺼﻌﻮﺑﺔ‪ ،‬ﻏﲑ ﺃﻧﻪ ﳝﻜﻦ ﺇﺗﺒﺎﻉ ﺑﻌﺾ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ‬
‫ﲣﻔﻒ ﻣﻦ ﺣﺪﺓ ﺍﳌﺸﺎﻛﻞ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻨﺠﺮ ﻋﻦ ﺫﻟﻚ‪ ،‬ﻭﲢﻮﻝ ﺩﻭﻥ ﲤﻜﲔ ﺍﻟﻨﺨﺐ ﺍﻟﺴﻴﺎﺳﻴﺔ ﻣﻦ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺃﻭ‬
‫‪1‬‬
‫ﻣﻨﺢ ﻣﻨﺎﻓﻊ ﺧﺎﺻﺔ ﻟﻔﺌﺎﺕ ﳏﺪﺩﺓ‪ .‬ﻣﻨﻬﺎ‪:‬‬

‫‪ -‬ﻳﻨﺒﻐﻲ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻘﻂ ﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻮﺍﻧﲔ‪ ،‬ﻟﺘﻜﻮﻥ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ‪ .‬ﻭﳚﺐ ﺃﻥ ﲣﻀﻊ ﻟﻠﻘﻮﺍﻋﺪ ﺍﻟﱵ‬
‫ﲣﻀﻊ ﳍﺎ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻓﺬﻟﻚ ﻳﻀﻤﻦ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﻭﻓﻘﺎ ﳌﻌﺎﻳﲑ ﻣﻮﺣﺪﺓ ﻭﳏﺪﺩﺓ ﺳﻠﻔﺎ ﻣﺘﺎﺣﺔ ﻟﻠﺠﻤﻬﻮﺭ؛‬
‫‪ -‬ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻺﺩﺍﺭﺓ ﳏﺪﻭﺩﺓ‪ .‬ﺗﺘﻴﺢ ﺍﻻﺳﺘﻔﺎﺩﺓ ﺍﻟﺘﻠﻘﺎﺋﻴﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ ﻋﻠﻰ‬
‫ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﳌﻌﺎﻳﲑ ﺍﻟﻮﺍﺿﺤﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺃﻥ ﻳﻌﺮﻓﻮﺍ ﻣﺴﺒﻘﺎ ﺃﻫﻠﻴﺘﻬﻢ ﻷﻱ ﺣﺎﻓﺰ ﻭﻳﻘﻠﻞ ﻣﻦ ﻓﺮﺹ ﺍﻟﻔﺴﺎﺩ‪.‬‬
‫‪ -‬ﺍﻥ ﺗﻜﻮﻥ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﺿﺤﺔ ﻭﻣﻘﺪﺭﺓ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻣﺘﺎﺣﺔ ﻟﻼﻃﻼﻉ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﳉﻤﻬﻮﺭ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺻﻌﻮﺑﺎﺕ ﲢﺪﻳﺪ ﺃﻫﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺃﻛﺜﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﺳﺘﺨﺪﺍﻣﺎ ﻫﻲ ﺗﻠﻚ ﺍﳌﻮﺟﻬﺔ ﻟﺘﺤﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﳌﺜﺎﻟﻴﺔ‪ ،‬ﳚﺐ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻘﻂ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻹﺿﺎﻓﻴﺔ‪ ،‬ﺍﻟﱵ ﱂ ﺗﻜﻦ ﻟﺘﻘﺎﻡ ﻟﻮﻻ ﺗﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻮ ﺃﻣﺮ ﻳﺼﻌﺐ ﲢﻘﻴﻘﻪ‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺃﻭﻝ ﻣﺎ ﳚﺐ ﲢﺪﻳﺪﻩ ﻗﺒﻞ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﲢﺪﻳﺪ ﺍﳍﺪﻑ ﺍﳌﺮﺍﺩ ﺑﻠﻮﻏﻪ)ﺑﻨﺎﺀ ﻋﻠﻰ ﺩﻭﺍﻓﻊ ﺍﻟﺘﺪﺧﻞ(‬
‫ﰒ ﲢﺪﻳﺪ ﺃﻧﻮﺍﻉ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﺗ‪‬ﺴﺘﻬﺪﻑ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﲢﻘﻖ ﺍﳍﺪﻑ ﺍﳌﻨﺸﻮﺩ‪ ،‬ﰒ ﲢﺪﻳﺪ ﺃﻱ ﻧﻮﻉ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻼﺋﻢ ﲢﻘﻴﻖ ﺫﻟﻚ ﺍﳍﺪﻑ‪.‬‬

‫‪ -1‬ﺃﳘﻴﺔ ﺍﻻﺳﺘﻬﺪﺍﻑ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪2‬‬
‫ﻳﺴﻌﻰ ﺍﻻﺳﺘﻬﺪﺍﻑ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﻴﺔ ﺇﱃ ﲢﻘﻴﻖ ﻣﺎﻳﻠﻲ‪:‬‬
‫‪ -‬ﲢﺪﻳﺪ ﺍﻷﻧﺸﻄﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺴﻌﻰ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﺗﺸﺠﻴﻌﻬﺎ؛‬
‫‪ -‬ﲣﻔﻴﺾ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺘﻘﻠﻴﺺ ﻋﺪﺩ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‪.‬‬
‫‪3‬‬
‫ﻭﰲ ﺍﳌﻘﺎﺑﻞ‪ ،‬ﻓﺈﻥ ﺍﻋﺘﻤﺎﺩ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺳﻴﺌﺔ ﺍﻻﺳﺘﻬﺪﺍﻑ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ‪:‬‬
‫‪1Sebastian James(2009), Op.cit, P 27.‬‬
‫‪2 Alex Easson and Eric Zolt, Op.cit, P 15.‬‬
‫‪3 Commission european, rapport 2016 pour la France, Bruxelle, P 54.‬‬

‫‪106‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﻧﻘﺺ ﺍﻟﻔﺎﻋﻠﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ؛‬

‫‪ -‬ﺍﻟﺘﺄﺛﲑ ﺍﻟﺴﻠﱯ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ؛‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺳﻠﻮﻛﻴﺎﺕ ﺗﺴﻌﻰ ﺇﱃ ﺇﳚﺎﺩ ﻣﻮﺍﻗﻒ ﺗﺸﻮﻩ ﻗﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺧﻴﺎﺭﺍﺕ ﺍﻻﺳﺘﻬﻼﻙ؛‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﺗﺸﺠﻊ ﻋﻠﻰ ﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ؛‬
‫‪ -‬ﺗﺴﺎﻫﻢ ﰲ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﳑﺎ ﻳﺰﻳﺪ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﺍﻻﻣﺘﺜﺎﻝ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻔﲔ ﻭﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺤﺼﻴﻞ ﺑﺎﻟﻨﺴﺒﺔ‬
‫ﻟﻺﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻭﺑﺎﻟﺘﺎﱄ ﻳﻨﺒﻐﻲ ﺗﻨﻔﻴﺬ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺘﻤﻜﲔ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ ﻟﻠﻤﻜﻠﻔﲔ ﺍﳌﺴﺘﻬﺪﻓﲔ ﻓﺤﺴﺐ ﻭﺑﺄﻗﻞ ﺗﻜﻠﻔﺔ‬
‫ﳑﻜﻨﺔ‪ ،‬ﲝﻴﺚ ﻳﺘﻢ ﺗﻘﻠﻴﺺ ﺍﻟﺘﺸﻮﻩ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺗﻘﻠﻴﺺ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﺇﱃ ﺃﺩﱏ ﺣﺪ ﳑﻜﻦ‪ .1‬ﻣﻦ‬
‫ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻛﻠﻤﺎ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﺩﻗﺔ ﰲ ﺍﺳﺘﻬﺪﺍﻓﻬﺎ ﻛﻠﻤﺎ ﺯﺍﺩ ﺍﻟﺘﺸﻮﻩ ﺍﻟﻨﺎﺟﻢ ﻋﻨﻬﺎ‪ ،‬ﻓﻔﻲ ﺣﺎﻟﺔ‬
‫‪2‬‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻳﺘﺨﺬ ﻫﺬﺍ ﺍﻟﺘﺸﻮﻩ ﺷﻜﻠﲔ‪:‬‬
‫‪ -‬ﻳﺘﻢ ﺗﻐﻴﲑ ﻗﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ‪ ،‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺳﻮﺀ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ؛‬
‫‪ -‬ﺍﻹﺧﻼﻝ ﺑﺎﳌﻨﺎﻓﺴﺔ ﺍﻟﻨـﺰﻳﻬﺔ ﺑﲔ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻠﻚ ﺍﻟﱵ ﻻ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ‪.‬‬

‫ﻭﺑﺴﺒﺐ ﺍﻟﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺪﳝﻮﻏﺮﺍﻓﻴﺔ‪ ،‬ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺘﻄﻠﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺮﺍﺟﻌﺔ ﻣﻦ ﺣﻴﺚ ﺍﻻﺳﺘﻬﺪﺍﻑ‬
‫ﺑﻌﺪ ﻓﺘﺮﺓ ﻣﻦ ﺗﻄﺒﻴﻘﻬﺎ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻗﺪ ﳜﻠﻖ ﺗﻌﻘﻴﺪﺍ ﻭﻋﺪﻡ ﻳﻘﲔ‪ .‬ﻭﰲ ﻛﺜﲑ ﻣﻦ ﺍﻷﺣﻴﺎﻥ‪ ،‬ﲟﺠﺮﺩ ﻭﺿﻊ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪3‬‬
‫ﻣﻮﺿﻊ ﺍﻟﺘﻨﻔﻴﺬ ﻳﺼﻌﺐ ﺍﻟﺘﺮﺍﺟﻊ ﻋﻨﻬﺎ ﺃﻭ ﺗﻜﻴﻴﻔﻬﺎ ﻟﻌﺪﺓ ﺃﺳﺒﺎﺏ ﻣﻨﻬﺎ‪:‬‬
‫ﺳﻠﻮﻙ ﳎﻤﻮﻋﺎﺕ ﺍﳌﺼﺎﱀ ﺍﻟﱵ ﺗﻀﻐﻂ ﻻﺳﺘﻤﺮﺍﺭﻳﺔ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ؛‬ ‫‪-‬‬
‫‪ -‬ﻋﺪﻡ ﺃﻭﻟﻮﻳﺘﻬﺎ‪ ،‬ﺣﱴ ﻭﺃﻥ ﻓﺸﻠﺖ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻭﻟﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﳍﺪﻑ ﺍﻟﺬﻱ ﻭﺿﻌﺖ ﻣﻦ ﺃﺟﻠﻪ؛‬
‫ﻧﻘﺺ ﺍﳋﱪﺓ ﳚﻌﻞ ﻣﻦ ﺍﻟﺼﻌﺐ ﺍﻟﺘﻨﺒﺆ ﺑﻌﺪﺩ ﺍﳌﻜﻠﻔﲔ ﺍﶈﺘﻤﻞ ﺍﺳﺘﻔﺎﺩ‪‬ﻢ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬ ‫‪-‬‬
‫‪ -‬ﻗﺪ ﲣﻠﻖ ﺍﻟﻈﺮﻭﻑ ﺍﻻﻧﺘﺨﺎﺑﻴﺔ ﺻﻌﻮﺑﺎﺕ ﰲ ﺍﺳﺘﻬﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻬﻲ ﲢﺪﺙ ﺗﺄﺛﲑﺍﺕ ﺧﺎﺭﺟﻴﺔ ﺑﻄﺮﻳﻘﺔ‬
‫ﻳﺼﻌﺐ ﺍﻟﺘﻨﺒﺆ ‪‬ﺎ‪.‬‬

‫ﻛﻤﺎ ﻳﺜﲑ ﺍﻻﺳﺘﻬﺪﺍﻑ ﺇﺷﻜﺎﻟﻴﺔ ﺣﻮﻝ ﻣﺪﻯ ﺟﺪﻭﻯ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ‪ ،‬ﻫﻞ ﻳﻨﺒﻐﻲ ﻟﻠﺤﻜﻮﻣﺔ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﺤﻔﻴﺰ‬
‫ﺍﻟﻀﺮﻳﱯ ﻟﺘﺸﺠﻴﻊ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﺃﻡ ﻳﻨﺒﻐﻲ ﺗﺮﻙ ﻗﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺣﺼﺮﺍ ﻟﻘﻮﻯ ﺍﻟﺴﻮﻕ؟ ﻳﺮﻯ ﺍﻻﻗﺘﺼﺎﺩﻳﻮﻥ ﺃﻧﻪ‬

‫‪1 USA, JOINT COMMITTEE ON TAXATION (2008), op.cit, P 64.‬‬

‫‪2 Alex Easson and Eric Zolt, Op.cit, P 16.‬‬
‫‪3 USA, JOINT COMMITTEE ON TAXATION (2008),op.cit, P 64.‬‬

‫‪107‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻟﻴﺲ ﻣﻦ ﺍﻟﻮﺍﺿﺢ ﺃﻧﻪ ﻟﺪﻯ ﺍﻟﺴﻴﺎﺳﻴﲔ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﲢﺪﻳﺪ ﻣﺸﺎﺭﻳﻊ ﻣﻨﺎﺳﺒﺔ ﻟﺪﻋﻤﻬﺎ‪ .1‬ﻭﻫﺬﺍ ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺑﻌﺾ ﺍﻟﺘﺠﺎﺭﺏ‬
‫ﺍﻟﻨﺎﺟﺤﺔ ﰲ ﳎﺎﻝ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﻫﻮ ﺍﻷﻣﺮ ﰲ ﺩﻭﻝ ﺟﻨﻮﺏ ﺷﺮﻕ ﺁﺳﻴﺎ‪ .‬ﺇﺫ‬
‫ﻳﺘﻮﻗﻒ ﺫﻟﻚ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺩﺭﺟﺔ ﺍﳊﻮﻛﻤﺔ ﰲ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﺣﻴﺚ ﻳﺆﺛﺮ ﻧﻮﻉ ﺍﻟﻨﻈﺎﻡ ﺍﻟﺴﻴﺎﺳﻲ ﻋﻠﻰ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﻓﺎﻷﻧﻈﻤﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﻟﱵ ﺗﺘﺴﻢ ﲝﻮﻛﻤﺔ ﺃﺿﻌﻒ‪ ،‬ﺗﻔﺘﻘﺮ ﺇﱃ ﺍﳊﺎﻓﺰ ﺍﻟﺴﻴﺎﺳﻲ ﻟﺘﺤﻘﻴﻖ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﻟﺼﻌﺐ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﻴﲔ ﺍﺧﺘﻴﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻨﺎﺳﺒﺔ ﺍﻟﱵ ﲢﻈﻰ ﺑﺎﻟﺪﻋﻢ ﻣﻦ ﺃﺟﻞ ﺇﺿﻔﺎﺀ‬
‫ﺍﻟﺸﺮﻋﻴﺔ ﻋﻠﻰ ﻧﻈﺎﻡ ﺍﳊﻜﻢ‪ ،‬ﺃﻣﺎ ﺍﻷﻧﻈﻤﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﻟﱵ ﺗﺘﻤﺘﻊ ﲝﻮﻛﻤﺔ ﺃﻓﻀﻞ ﻓﺘﻘﺪﻡ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺃﻗﻞ‪ .2‬ﺑﺎﻹﺿﺎﻓﺔ‬
‫ﺇﱃ ﺫﻟﻚ‪ ،‬ﻫﻨﺎﻙ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺃﻧﻮﺍﻉ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﱵ ﻻ ﻳﺘﻄﻠﺐ ﺗﺸﺠﻴﻌﻬﺎ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﻻﺳﺘﻬﺪﺍﻑ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻗﺪ ﺗﺘﺮﺗﺐ ﻋﻦ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﲢﻘﻴﻖ ﻫﺪﻑ ﻣﺎ‪ ،‬ﺁﺛﺎﺭ ﺳﻠﺒﻴﺔ ﻏﲑ ﻣﺘﻮﻗﻌﺔ ﺃﻭ ﻻ‬
‫ﳝﻜﻦ ﲡﻨﺒﻬﺎ‪ ،‬ﻟﺬﻟﻚ ﳚﺐ ﺻﻴﺎﻏﺔ ﺗﻠﻚ ﺍﻷﺣﻜﺎﻡ ﺑﺸﻜﻞ ﻳﻘﻠﻞ ﻣﻦ ﺗﻠﻚ ﺍﻵﺛﺎﺭ ﺇﱃ ﺃﻗﺼﻰ ﺣﺪ ﳑﻜﻦ‪ .‬ﻭﺍﻗﻌﻴﺎ‪ ،‬ﻻ ﳝﻜﻦ‬
‫ﻷﻱ ﺃﺣﻜﺎﻡ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻥ ﺗﻌﺎﰿ ﻛﻞ ﺍﳉﻮﺍﻧﺐ ﺍﻹﳚﺎﺑﻴﺔ ﻭﺍﻟﺴﻠﺒﻴﺔ ﺍﶈﺘﻤﻠﺔ ﻟﻠﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻬﻤﺎ ﻛﺎﻥ‬
‫ﺍﳍﺪﻑ ﺍﳌﺘﻮﺧﻰ ﻣﻨﻬﺎ‪.‬‬

‫‪ 1-2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﺳﺘﻬﺪﺍﻑ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ‬

‫ﻋﺎﺩﺓ ﻣﺎ ﺗﺴﺘﺨﺪﻡ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳉﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ‪ .‬ﻓﺘﺪﻓﻖ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ‬
‫ﻳﻌﲏ ﰲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ ﺗﺪﻓﻖ ﺍﳌﻌﺮﻓﺔ ﺍﻟﻔﻨﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻟﺘﺴﻮﻳﻘﻴﺔ ﺍﳊﺪﻳﺜﺔ‪ .3‬ﻏﲑ ﺃﻧﻪ ﻟﻠﺤﺪ ﻣﻦ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻷﻥ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺍﶈﻠﻲ ﻓﺮﺻﺎ ﺃﻗﻞ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺧﺎﺭﺝ ﺍﻟﺒﻠﺪ‪ ،‬ﻗﺪ ﺗﻠﺠﺄ ﺑﻌﺾ ﺍﳊﻜﻮﻣﺎﺕ ﺇﱃ ﺣﺼﺮ ﺍﻻﺳﺘﻔﺎﺩﺓ‬
‫ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺩﻭﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﶈﻠﻲ‪ .‬ﻳﺸﻮﻩ ﻫﺬﺍ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﳌﺴﺘﺜﻤﺮ ﺍﶈﻠﻲ ﻭﺍﻷﺟﻨﱯ‬
‫ﺍﳌﻨﺎﻓﺴﺔ‪ ،‬ﻭﻗﺪ ﻳﻜﻮﻥ ﺳﺒﺒﺎ ﻹﺳﺘﻴﺎﺀ ﺍﳌﺴﺘﺜﻤﺮ ﺍﶈﻠﻲ ﻭﻫﻮ ﻣﺎ ﻗﺪ ﻳﺪﻓﻌﻪ ﺇﱃ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻗﺪ ﳛﺪ ﻫﺬﺍ ﺍﻟﺘﻤﻴﺰ ﻣﻦ ﳕﻮ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺍﶈﻠﻴﺔ ﻭﺗﻄﻮﺭﻫﺎ؛ ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻗﺪ ﻳﻌﻤﻞ ﻫﺬﺍ ﺍﻟﺘﻤﻴﻴﺰ ﻋﻠﻰ ﺇﺣﻼﻝ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﻷﺟﻨﱯ ﳏﻞ ﺭﺃﺱ ﺍﳌﺎﻝ‬
‫ﺍﶈﻠﻲ ﻋﻦ ﻃﺮﻳﻖ ﻋﻤﻠﻴﺎﺕ ﻧﻘﻞ ﺍﳌﻠﻜﻴﺔ )ﺍﻻﻧﺪﻣﺎﺝ ﺃﻭ ﺍﻟﺸﺮﺍﺀ(‪ ،‬ﺃﻭ ﺇﻗﺎﻣﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﶈﻠﻴﲔ ﳌﺆﺳﺴﺎﺕ ﰲ ﺑﻠﺪﺍﻥ ﺃﺟﻨﺒﻴﺔ‬
‫‪.4‬‬
‫ﰒ ﺍﻟﻌﻮﺩﺓ ﺇﱃ ﺍﻟﺒﻠﺪ ﺍﻷﻡ ﻛﻤﺆﺳﺴﺔ ﺃﺟﻨﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻟﺘﻤﻜﻦ ﻣﻦ ﲢﻮﻳﻞ ﺍﻷﻣﻮﺍﻝ ﺇﱃ ﺍﳋﺎﺭﺝ‬

‫‪1 Alex Easson and Eric Zolt, Op.cit, P 15.‬‬

‫‪2Sebastian James(2009), Op.cit,P 26.‬‬
‫‪ 3‬ﺃﺯﺍﺩ ﺷﻜﻮﺭ ﺻﺎﱀ‪ ،‬ﺍﻹﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺳﺒﻞ ﺇﺳﺘﻘﻄﺎﺑﻪ ﻭ ﺗﺴﻮﻳﺔ ﻣﻨﺎﺯﻋﺎﺗﻪ‪ ،‬ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻣﺼﺮ‪ ،2011 ،‬ﺹ‪.13‬‬
‫‪4 FMI (2015B) ,Op.cit, P17.‬‬

‫‪108‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﳝﻜﻦ ﺃﻥ ﺗﻨﺺ ﺑﻌﺾ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺜﻨﺎﺋﻴﺔ ﺃﻭ ﺍﳉﻤﺎﻋﻴﺔ ﻟﺘﻔﺎﺩﻱ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺩﻓﻊ ﺍﳌﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ‬
‫ﻟﻠﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺧﺰﻳﻨﺔ ﺩﻭﻟﺘﻪ ﺍﻷﺻﻠﻴﺔ‪ ،‬ﻭﺗﻘﺪﱘ ﺿﻤﺎﻧﺎﺕ ﻗﺎﻧﻮﻧﻴﺔ ﻟﺘﺤﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ ﺍﶈﻘﻘﺔ ﺇﱃ ﺍﻟﻮﻃﻦ ﺍﻷﻡ‪ ،‬ﻭﰲ ﻫﺪﻩ ﺍﳊﺎﻟﺔ‬
‫ﳝﻜﻦ ﺃﻥ ﻳﻘﻮﻡ ﺍﳌﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ ﺑﺘﻮﻇﻴﻒ ﺃﻣﻮﺍﻟﻪ ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﺴﺘﻘﺒﻠﺔ ﰲ ﻓﺘﺮﺍﺕ ﺍﻹﻋﻔﺎﺀ ﻓﻘﻂ‪ ،‬ﻭﺑﻌﺪ ﺍﻧﺘﻬﺎﺀ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ‬
‫ﻳﻘﻮﻡ ﺑﺘﺤﻮﻳﻞ ﺍﺳﺘﺜﻤﺎﺭﺍﺗﻪ ﻭ ﺃﻣﻮﺍﻟﻪ ﺇﱃ ﺩﻭﻟﺔ ﺃﺧﺮﻯ ‪ ،‬ﳑﺎ ﻳﺴﺒﺐ ﺿﺮﺍﺭﺍ ﺍﻗﺘﺼﺎﺩﻳﺎ ﺃﻛﻴﺪﺍ ﻟﻠﺪﻭﻟﺔ ﺍﳌﺴﺘﻘﺒﻠﺔ‪.1‬‬

‫‪ 2-2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﺳﺘﻬﺪﺍﻑ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳉﺪﺩ‬

‫ﺍﳍﺪﻑ ﺍﳌﻨﻄﻘﻲ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻫﻮ ﺧﻠﻖ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺟﺪﻳﺪﺓ ﺃﻭ ﺗﻮﺳﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‬
‫ﺍﻟﻘﺎﺋﻤﺔ‪ .‬ﺃﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺭﻏﺒﺔ ﺍﳊﻜﻮﻣﺔ ﺗﺴﺘﻬﺪﻑ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺟﺬﺏ ﻣﺴﺘﺜﻤﺮﻳﻦ ﺟﺪﺩ‪ ،‬ﻓﻴﻤﻜﻦ ﺃﻥ ‪‬ﻤﻞ‬
‫ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳊﺎﻟﻴﲔ ﺍﻟﺬﻳﻦ ﺑﺈﻣﻜﺎ‪‬ﻢ ﲢﻘﻴﻖ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﳌﻜﺎﺳﺐ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺇﺫﺍ ﻣﺎ ﲤﺖ ﻣﻌﺎﳉﺔ ﺍﳌﺸﺎﻛﻞ‬
‫ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﺍﺳﺘﺜﻤﺎﺭﺍ‪‬ﻢ‪ .‬ﺍﳌﱪﺭ ﺍﳌﻨﻄﻘﻲ ﻻﺳﺘﻬﺪﺍﻑ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳉﺪﺩ ﺩﻭﻥ ﺍﳊﺎﻟﻴﲔ‪ ،‬ﻫﻮ ﺃﻧﻪ ﲟﺠﺮﺩ ﺇﻗﺎﻣﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻓﺈﻥ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﻼﺣﻘﺔ ﺳﺘﻜﻮﻥ ﺃﻗﻞ ﺗﺄﺛﺮﺍ ﺑﺎﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.2‬‬

‫ﻗﺪ ﻳﻜﻮﻥ ﻻﺳﺘﻬﺪﺍﻑ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳉﺪﺩ ﺩﻭﻥ ﺍﳊﺎﻟﻴﲔ ﻧﺘﺎﺋﺞ ﻋﻜﺴﻴﺔ‪ ،‬ﻓﺈﺫﺍ ﱂ ﻳﺴﺘﻔﺪ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﺍﳊﺎﻟﻴﻮﻥ ﻣﻦ‬
‫ﺍﻣﺘﻴﺎﺯﺍﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﻓﺴﻴﻨﺨﻔﺾ ﺍﺣﺘﻤﺎﻝ ﻗﻴﺎﻡ ﻣﺴﺘﺜﻤﺮﻳﻦ ﺟﺪﺩ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﻛﻤﺎ ﺃﻥﹶ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻔﺮﻃﺔ‬
‫ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﳉﺪﺩ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺗﺂﻛﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻧﺘﻴﺠﺔ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﻀﻐﻂ ﻋﻠﻰ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳊﺎﻟﻴﲔ‬
‫ﺑﺘﺤﻤﻠﻬﻢ ﺃﻋﺒﺎﺀ ﺿﺮﻳﺒﻴﺔ ﺃﻛﱪ‪ .‬ﻣﻦ ﺭﺩﻭﺩ ﺍﻟﻔﻌﻞ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﻀﻐﻂ ﲡﻨﺐ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﳌﺜﺎﻝ ﺍﻟﺸﺎﺋﻊ ﻫﻮ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻗﺒﻞ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﻟﺬﻳﻦ ﻳﻌﻴﺪﻭﻥ ﺗﻨﻈﻴﻤﻬﻢ ﻛﻤﺴﺘﺜﻤﺮﻳﻦ ﺟﺪﺩ ﻋﻨﺪﻣﺎ ﺗﻨﺘﻬﻲ ﻣﻨﺎﻓﻌﻬﻢ‪ .‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ‬
‫ﻓﻘﺪﺍﻥ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﳊﺎﻟﻴﲔ ﺍﻟﺬﻳﻦ ﻻ ﻳﺴﺘﻔﻴﺪﻭﻥ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﺮﺍﻛﺰﻫﻢ ﻟﻔﺎﺋﺪﺓ ﻣﻦ ﳛﺼﻠﻮﻥ ﻋﻠﻴﻬﺎ‪.3‬‬

‫‪ 3-2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﺳﺘﻬﺪﺍﻑ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﲝﺪ ﺃﺩﱏ ﻟﺮﺃﺱ ﺍﳌﺎﻝ‬

‫ﻗﺪ ﻳﺸﺘﺮﻁ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲡﺎﻭﺯ ﻣﺒﻠﻎ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺣﺪﺍ ﺃﺩﱏ‪ ،‬ﻭﻗﺪ ﻳﻘﺘﺼﺮ ﺫﻟﻚ ﻋﻠﻰ ﺃﻧﻮﺍﻉ‬
‫ﳏﺪﺩﺓ ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ .‬ﰲ ﻛﺜﲑ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﻟﱵ ﻏﺎﻟﺒﺎ ﻣﺎ ﻳﻜﻮﻥ ﺫﻟﻚ ﰲ ﺻﺎﱀ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﻷﺟﺎﻧﺐ ﺍﻟﺬﻳﻦ‬
‫ﳝﻠﻜﻮﻥ ﺭﻭﺅﺱ ﺃﻣﻮﺍﻝ ﺃﻛﱪ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺍﶈﻠﻴﲔ ﺍﻟﺬﻳﻦ ﻗﺪ ﻻ ﳝﻜﻨﻬﻢ ﺗﻠﺒﻴﺔ ﺷﺮﻁ ﺭﺃﺱ ﺍﳌﺎﻝ‪ .‬ﻭﳝﻜﻦ ﺃﻥ ﻳﺪﻓﻊ ﺫﻟﻚ‬
‫ﺑﺎﳌﺴﺘﺜﻤﺮ ﺇﱃ ﺗﻐﻴﲑ ﻛﻴﻔﻴﺔ ﲤﻮﻳﻞ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺃﻭ ﺗﻀﺨﻴﻢ ﻗﻴﻤﺔ ﺍﻷﺻﻮﻝ ﻟﻠﺘﻤﻜﻦ ﻣﻦ ﺍﻹﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ 1‬ﺻﻤﻴﻢ ﻋﺰﻳﺰ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ﺹ ‪.112-111‬‬

‫‪2 Alex Easson and Eric Zolt, Op.cit,P16‬‬
‫‪3 Sebastian James,(2009), Op.cit,P 20.‬‬

‫‪109‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻮﺍﻗﻌﻴﺔ ﻻ ﻳﻌﱪ ﺣﺠﻢ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘﺜﻤﺮ ﻋﻠﻰ ﺃﳘﻴﺔ ﺍﳌﺸﺮﻭﻉ‪ ،‬ﻓﻘﺪ ﳛﻘﻖ ﺍﺳﺘﺜﻤﺎﺭﺍﻥ ﺗﻜﻠﻔﺔ ﻛﻞ‬
‫ﻣﻨﻬﻤﺎ ‪ 3‬ﻣﻼﻳﲔ ﻭﻥ ﻣﻨﺎﻓﻊ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ ﺃﻛﱪ ﳑﺎ ﳝﻜﻦ ﺃﻥ ﳛﻘﻘﻪ ﺍﺳﺘﺜﻤﺎﺭ ﻭﺍﺣﺪ ﺗﻜﻠﻔﺘﻪ ‪ 5‬ﻣﻼﻳﲔ ﻭﻥ‪.‬‬

‫‪ 4-2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﺳﺘﻬﺪﺍﻑ ﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺇﱃ ﻣﻨﺎﻃﻖ ﳏﺪﺩﺓ‬

‫ﺗﻘﺪﻡ ﺑﻠﺪﺍﻥ ﻛﺜﲑﺓ ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻟﺘﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺇﱃ ﻣﻨﺎﻃﻖ ﻣﻌﻴﻨﺔ ﺩﺍﺧﻞ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻭﻗﺪ ﳛﺪﺙ ﺫﻟﻚ‬
‫ﻣﻦ ﻗﺒﻞ ﺍﳊﻜﻮﻣﺎﺕ ﺍﻹﻗﻠﻴﻤﻴﺔ ﺃﻭ ﺍﶈﻠﻴﺔ )ﺣﺴﺐ ﺩﺭﺟﺔ ﺍﻟﻼﻣﺮﻛﺰﻳﺔ ﺍﳉﺒﺎﺋﻴﺔ(‪ ،‬ﻭﻫﺬﺍ ﻛﺠﺰﺀ ﻣﻦ ﺳﻴﺎﺳﺘﻬﺎ ﺍﻹﳕﺎﺋﻴﺔ‬
‫ﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻟﻨﺎﺋﻴﺔ ﺍﻷﻗﻞ ﳕﻮﺍ ﰲ ﺍﻟﺒﻠﺪ ﺃﻭ ﰲ ﺍﳌﻨﺎﻃﻖ ﺫﺍﺕ ﻣﻌﺪﻻﺕ ﺍﻟﺒﻄﺎﻟﺔ ﺍﳌﺮﺗﻔﻌﺔ‪ .‬ﻛﻤﺎ‬
‫ﺗﻌﻤﻞ ﺑﻌﺾ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﺭﺑﻂ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺒﺎﺷﺮﺓ ﺑﺘﺸﻐﻴﻞ ﻋﺪﺩ ﳏﺪﺩ ﻣﻦ ﺍﻟﻌﻤﺎﻝ‪.‬‬

‫ﻗﺪ ﻳﺘﺮﺗﺐ ﻋﻦ ﺇﻗﺎﻣﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻟﻨﺎﺋﻴﺔ ﺍﺭﺗﻔﺎﻉ ﺗﻜﺎﻟﻴﻒ ﻧﻘﻞ ﺍﳌﻮﺍﺩ ﺍﻷﻭﻟﻴﺔ ﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺗﻮﻓﺮﻫﺎ ﳏﻠﻴﺎ‪،‬‬
‫ﻛﻤﺎ ﺗﺮﺗﻔﻊ ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺴﻮﻳﻖ‪ .‬ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻗﺪ ﺗﻮﺍﺟﻪ ﺍﳌﺆﺳﺴﺎﺕ ﺻﻌﻮﺑﺔ ﰲ ﺇﻗﻨﺎﻉ ﺍﻟﻌﻤﺎﻝ ﺍﳌﻬﺮﺓ ﺑﺎﻻﻧﺘﻘﺎﻝ‬
‫ﺇﱃ ﺃﻣﺎﻛﻦ ﺍﻟﻌﻤﻞ ﺍﻟﻨﺎﺋﻴﺔ ﺍﻟﱵ ﻻ ﺗﺘﻮﻓﺮ ﻋﻠﻰ ﻧﻔﺲ ﺍﳋﺪﻣﺎﺕ ﺍﳌﻮﺟﻮﺩﺓ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﳊﻀﺮﻳﺔ‪ ،‬ﳑﺎ ﻳﺪﻓﻌﻬﻢ ﻟﻠﻤﻄﺎﻟﺒﺔ ﺑﺄﺟﻮﺭ‬
‫ﺃﻋﻠﻰ‪ ،‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﺭﺗﻔﺎﻉ ﺗﻜﺎﻟﻴﻒ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .1‬ﰲ ﻣﺜﻞ ﻫﺬﻩ ﺍﳊﺎﻻﺕ ﻳﺘﻮﺟﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﻣﻨﺢ ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﻫﺎﻣﺔ) ﻣﻦ ﺣﻴﺚ ﺍﻟﻘﻴﻤﺔ ﻭﻣﻦ ﺣﻴﺚ ﺍﳌﺪﺓ(‪ ،‬ﺗﻜﻮﻥ ﻛﺎﻓﻴﺔ ﻟﺘﻌﻮﻳﺾ ﺍﺭﺗﻔﺎﻉ ﺍﻟﺘﻜﺎﻟﻴﻒ‪).‬ﻣﺜﻞ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ ﲤﻨﺢ ﲢﻔﻴﺰﺍﺕ‬
‫ﺗﺼﻞ ﺇﱃ ﺣﺪﻭﺩ ‪ %50‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﻮﻃﻨﺔ ﰲ ﺍﳉﻨﻮﺏ ﺍﻟﻜﺒﲑ (‬

‫‪ 5-2‬ﺍﳌﺸﺎﻛﻞ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻦ ﺍﺳﺘﻬﺪﺍﻑ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺃﳘﻴﺔ ﺧﺎﺻﺔ‬

‫ﳝﻜﻦ ﺃﻥ ﺗﺴﺘﻬﺪﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﱵ ﻳﺘﻮﻗﻊ ﺃﻥ ﻳﻜﻮﻥ ﳍﺎ ﺃﺛﺮ ﺍﻗﺘﺼﺎﺩﻱ ﺇﳚﺎﰊ‪ ،‬ﺃﻭ‬
‫ﺗﻠﻚ ﺍﻟﱵ ﺗﺮﺍﻫﺎ ﺍﳊﻜﻮﻣﺔ ﺫﺍﺕ ﺃﳘﻴﺔ ﺧﺎﺻﺔ ﻻﻗﺘﺼﺎﺩ ﺍﻟﺒﻠﺪ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲢﻈﻰ ﺑﺎﻷﻭﻟﻮﻳﺔ‪ .‬ﻣﻦ ﻫﺬﻩ ﺍﻷﻭﻟﻮﻳﺎﺕ‪:‬‬

‫ﻧﻘﻞ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‪ :‬ﻭﻫﻮ ﻣﻦ ﺑﲔ ﺃﻫﻢ ﺍﻫﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪ .‬ﺣﻴﺚ ﻳﻘﻮﻝ ‪Musgrave‬‬
‫" ﺇﻥ ﺗﺪﻓﻖ ﺭﺅﻭﺱ ﺍﻷﻣﻮﺍﻝ ﺍﻷﺟﻨﺒﻴﺔ ﺇﱃ ﺍﻟﺪﻭﻝ ﺍﳌﺘﺨﻠﻔﺔ ﻣﻔﻴﺪ‪ ،‬ﻷ ﻧﻪ ﳛﻀﺮ ﻣﻌﻪ ﺍﳌﻮﺭﺩ ﺍﳌﻄﻠﻮﺏ ﻣﻦ ﺍﻟﺘﻘﻨﻴﺔ ﺍﻹﺩﺍﺭﻳﺔ‬
‫ﻭﺍﳌﻌﺮﻓﻴﺔ"‪ .2‬ﻭﻫﻨﺎﻙ ﺃﻧﻮﺍﻉ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺼﻤﻤﺔ ﺧﺼﻴﺼﺎ ﳍﺬﺍ ﺍﻟﻐﺮﺽ‪ .‬ﻭﻗﺪ ﺃﺩﺧﻠﺖ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ‪،‬‬
‫ﻣﺜﻞ ﺳﻨﻐﺎﻓﻮﺭﺓ ﻭﻣﺎﻟﻴﺰﻳﺎ‪ ،‬ﳎﻤﻮﻋﺔ ﳏﺪﺩﺓ ﻣﻦ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳌﻮﺟﻬﺔ ﳓﻮ ﺃﻧﺸﻄﺔ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻭﻣﺸﺎﺭﻳﻊ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫)ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺮﺍﺋﺪﺓ(‪ .‬ﻭﻫﻲ ﺗﺸﻤﻞ ﺻﻨﺎﺩﻳﻖ ﺗﻨﻤﻴﺔ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﻌﻔﺎﺓ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﻟﻠﻨﻔﻘﺎﺕ ﻋﻠﻰ‬
‫ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‪ ،‬ﻭﻟﺘﺮﻗﻴﺔ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‪ .‬ﺣﻴﺚ ﻳﺴﻤﺢ ﲞﺼﻢ ﺃﻧﻮﺍﻉ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‬

‫‪1 OCDE (2001),Op.cit, P 21.‬‬

‫‪ 2‬ﻋﻄﻴﺔ ﻋﺒﺪ ﺍﻟﻮﺍﺣﺪ‪ ،‬ﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺸﺮﻭﻋﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺎﺭﻧﺔ‪ ،‬ﳎﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫ﻭﺍﻹﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﻋﲔ ﴰﺲ‪ ،‬ﻋﺪﺩ ‪ ، 2002 ، 2‬ﺹ‪147 .‬‬

‫‪110‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺒﺤﺚ‪ ،‬ﻭﳝﻨﺢ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﻟﻔﺘﺮﺓ ﻣﻦ ﺍﻟﻮﻗﺖ‪ ،‬ﺑﻴﻨﻤﺎ ﺗﻌﻔﻰ ﺍﻵﻻﺕ ﻭﺍﳌﻌﺪﺍﺕ ﻭﺍﳌﻮﺍﺩ ﺍﳋﺎﻡ ﻣﻦ‬
‫ﺭﺳﻮﻡ ﺍﻻﺳﺘﲑﺍﺩ ﻭﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ .‬ﻭﺑﺎﻟﻨﺴﺒﺔ ﻻﺳﺘﲑﺍﺩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‪ ،‬ﳝﻜﻦ ﺃﻥ ﺗﺘﺨﺬ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ‬
‫ﺷﻜﻞ ﺍﻗﺘﻄﺎﻋﺎﺕ ﻣﺴﻤﻮﺡ ‪‬ﺎ ﻟﺘﻜﺎﻟﻴﻒ ﻧﻘﻞ ﺣﻘﻮﻕ ﺍﻟﱪﺍﺀﺍﺕ ﻭﺭﺳﻮﻡ ﺍﻻﺳﺘﲑﺍﺩ‪ ،‬ﻭﺇﻋﻔﺎﺀ ﺍﻟﺪﺧﻞ ﻣﻦ ﺍﻻﺳﺘﺸﺎﺭﺍﺕ‬
‫ﻭﻣﻨﺢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﺸﺎﺭﻳﻊ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‪ .‬ﻭﺑﺎﳌﺜﻞ‪ ،‬ﻓﺈﻥ ﺍﺗﻔﺎﻗﺎﺕ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺸﺮﺍﻛﺔ ﺑﲔ ﺷﺮﻛﺎﺕ ﺍﻟﺒﺤﺚ‬
‫ﻭﺍﻟﺘﻄﻮﻳﺮ ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻌﻔﻰ ﲟﻮﺟﺐ ﻗﻮﺍﻧﲔ ﺍﳌﻨﺎﻓﺴﺔ‪ ،‬ﻭﻻ ﺳﻴﻤﺎ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﻛﺎﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﻭﺩﻭﻝ ﺍﻻﲢﺎﺩ‬
‫ﺍﻷﻭﺭﻭﰊ‪ .‬ﻭﻣﻦ ﺧﻼﻝ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﺨﺘﻠﻔﺔ ﻟﺘﻨﻈﻴﻢ ﺍﳌﻨﺎﻓﺴﺔ‪ ،‬ﳝﻜﻦ ﻣﻨﺢ ﻗﺪﺭ ﺃﻛﱪ ﻣﻦ ﺍﻟﻴﻘﲔ ﺍﻟﻘﺎﻧﻮﱐ ﻷﺻﺤﺎﺏ‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻭﺍﳌﺮﺧﺺ ﳍﻢ ﺍﻟﺮﺍﻏﺒﲔ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﻣﺸﺎﺭﻳﻊ ﺟﺪﻳﺪﺓ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺟﺪﻳﺪﺓ ﺩﺍﺧﻞ ﺍﻟﺒﻠﺪ‪.1‬‬

‫‪ -‬ﺗﻌﺰﻳﺰ ﺍﻟﺼﺎﺩﺭﺍﺕ‪ :‬ﻭﺗﺘﻤﺜﻞ ﲡﺮﺑﺔ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﰲ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻮﺟﻪ ﳓﻮ ﺍﻟﺘﺼﺪﻳﺮ‪ ،‬ﻓﻬﻮ ﺃﺳﺮﻉ‬
‫ﺍﻟﻄﺮﻕ ﻭﺃﻛﺜﺮﻫﺎ ﳒﺎﺣﺎ ﻟﻠﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .‬ﻓﺎﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳌﻮﺟﻬﺔ ﲢﺪﻳﺪﺍ ﺇﱃ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻮﺟﻪ ﳓﻮ ﺍﻟﺘﺼﺪﻳﺮ ﲤﻴﻞ‬
‫ﺇﱃ ﺃﻥ ﺗﻜﻮﻥ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﻣﻦ ﻣﻌﻈﻢ ﺃﺷﻜﺎﻝ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻭﺫﻟﻚ ﺑﺴﺒﺐ ﻗﺎﺑﻠﻴﺔ ﻫﺬﻩ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻟﻠﺘﻨﻘﻞ ﺑﺪﺭﺟﺔ ﺃﻛﱪ ﻣﻦ ﺍﻹﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻷﺧﺮﻯ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﲦﺔ ﻋﺎﻣﻞ ﻫﺎﻡ ﻳﻨﺒﻐﻲ ﻣﺮﺍﻋﺎﺗﻪ ﻭﻫﻮ ﺃﻥ‬
‫ﻫﺬﻩ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﻗﺪ ﺗﺸﻜﻞ ﺇﻋﺎﻧﺔ ﺗﺼﺪﻳﺮﻳﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺗﺘﻌﺎﺭﺽ ﻣﻊ ﻗﻮﺍﻋﺪ ﻣﻨﻈﻤﺔ ﺍﻟﺘﺠﺎﺭﺓ ﺍﻟﻌﺎﳌﻴﺔ‪.‬‬
‫‪ -‬ﺩﻋﻢ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﻨﺎﺷﺌﺔ‪ :‬ﺗﻠﺠﺄ ﺍﳊﻜﻮﻣﺎﺕ ﺍﱃ ﲤﻜﲔ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﻨﺎﺷﺌﺔ ﺍﻵﺧﺬﺓ ﰲ ﺍﻟﺘﻮﺳﻊ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻏﺎﻳﺔ ﲤﻜﻦ ﻫﺬﻩ ﺍﻟﺼﻨﺎﻋﺎﺕ ﲟﺮﻭﺭ ﺍﻟﺰﻣﻦ ﻣﻦ ﺧﻔﺾ ﺗﻜﺎﻟﻴﻒ ﺍﻧﺘﺎﺝ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻮﺍﺣﺪﺓ‪،‬‬
‫ﻭﺍﻟﺘﺤﻜﻢ ﰲ ﺍﻻﻧﺘﺎﺝ‪ ،‬ﳑﺎ ﻗﺪ ﻳﻜﺴﺐ ﺫﻟﻚ ﺍﻟﺒﻠﺪ ﻣﻴﺰﺓ ﻧﺴﺒﻴﺔ ﰲ ﺗﻠﻚ ﺍﻟﺼﻨﺎﻋﺔ‪ .‬ﻏﲑ ﺃﻥ ﺍﻻﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﺎﺩﺓ‬
‫ﻣﺎ ﺗﻜﻮﻥ ﺍﻗﻞ ﻓﻌﺎﻟﻴﺔ‪ ،‬ﻓﻌﺎﺩﺓ ﻻ ﲢﻘﻖ ﻫﺬﻩ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﺭﺑﺎﺣﺎ ﰲ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻻﻭﱃ‪ ،‬ﻟﺬﻟﻚ ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﳌﻔﻴﺪ‬
‫‪2‬‬
‫ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲣﻔﺾ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺗﻜﻠﻔﺔ ﺍﻟﺘﻤﻮﻳﻞ‪.‬‬

‫ﻳﺘﻄﻠﺐ ﺍﻋﺘﺒﺎﺭ ﻗﻄﺎﻉ ﻣﺎ ﺃﻭ ﺍﺳﺘﺜﻤﺎﺭ ﻣﺎ ﺃﻧﻪ ﺫﻭ ﺃﳘﻴﺔ ﻭﺟﻮﺩ ﻣﻌﺎﻳﲑ ﻣﻮﺿﻮﻋﻴﺔ ﻳﺒﲎ ﻋﻠﻴﻬﺎ ﺍﳊﻜﻢ‪ ،‬ﻭﻫﺬﺍ ﻳﻘﺘﻀﻲ‬
‫ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻨﺎﻓﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻤﺸﺮﻭﻉ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﻣﻦ ﺧﻼﻝ ﺗﻘﻴﻴﻢ ﻣﻌﺪﻻﺕ ﺍﻟﻌﺎﺋﺪ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﳌﺎﱄ ﻟﻠﻤﺸﺮﻭﻉ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﺍﳌﻘﺘﺮﺡ؛ ﺫﻟﻚ ﺃﻥ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺫﺍﺕ ﺍﻟﻌﺎﺋﺪ ﺍﳌﺎﱄ ﺍﳌﺮﺗﻔﻊ ﺗﻜﻮﻥ‬
‫ﺫﺍﺕ ﺟﺪﻭﻯ ﻣﺎﻟﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺩﻭﻥ ﻭﺟﻮﺩ ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻻ ﻳﺘﻮﻗﻒ ﻗﺮﺍﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ‬
‫ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﻏﻴﺎ‪‬ﺎ‪ ،‬ﻟﺬﻟﻚ ﻻ ﻳﻨﺒﻐﻲ ﺗﻘﺪﱘ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳍﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ ﻣﻬﻤﺎ ﻛﺎﻥ ﻋﺎﺋﺪﻫﺎ‬

‫‪1 UN, UNCTAD (2000), op.cit, 13.‬‬

‫‪2 Op.loc, P 15.‬‬

‫‪111‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻻﻗﺘﺼﺎﺩﻱ؛ ﺃﻣﺎ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺫﺍﺕ ﺍﻟﻌﺎﺋﺪ ﺍﳌﺎﱄ ﺍﳌﻨﺨﻔﺾ ﻓﺈ‪‬ﺎ ﻻ ﺗﻨﺠﺰ ﺇﻻ ﺑﻮﺟﻮﺩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﺫﺍ‬
‫ﻛﺎﻥ ﺍﻟﻌﺎﺋﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﺘﻮﻗﻊ ﻣﺮﺗﻔﻊ ﻓﻴﺠﺐ ﺃﻥ ﲢﻈﻰ ﺑﺎﻷﻭﻟﻮﻳﺔ ﰲ ﻣﻨﺢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫ﻗﺪ ﻳﺴﺎﻋﺪ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻋﻠﻰ ﺗﻮﺿﻴﺢ ﺍﳌﻔﺎﻫﻴﻢ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﻟﻜﻨﻪ ﺃﻗﻞ ﻓﺎﺋﺪﺓ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻌﻤﻠﻴﺔ‪ ،‬ﻷﻥ ﺗﻘﺪﻳﺮ‬
‫ﻣﻌﺪﻻﺕ ﺍﻟﻌﺎﺋﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻋﻤﻠﻴﺔ ﺻﻌﺒﺔ ﻭﻏﲑ ﺩﻗﻴﻘﺔ‪ ،‬ﻭﺧﺎﺻﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﺍﻟﱵ ﺗﻔﺘﻘﺮ ﻟﻺﻣﻜﺎﻧﻴﺎﺕ ﺍﻟﺘﻘﻨﻴﺔ‪ .‬ﻟﺬﻟﻚ‬
‫ﻋﺎﺩﺓ ﻣﺎ ﻳﺘﻢ ﺗﻌﺮﻳﻒ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺑﺄ‪‬ﺎ ﺗﻠﻚ ﺍﻟﱵ ﲢﻘﻖ ﻣﻨﺎﻓﻊ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺧﻼﻝ ﻧﻘﻞ ﺍﳌﻌﺮﻓﺔ ﺃﻭ‬
‫ﺍﻻﺑﺘﻜﺎﺭﺍﺕ ﺍﻟﺘﻘﻨﻴﺔ‪ .‬ﻛﻤﺎ ﻳﺘﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻌﺎﻳﲑ ﺃﺧﺮﻯ ﻟﺘﻔﻀﻴﻞ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﺜﻞ ﺣﺠﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻋﺪﺩ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﱵ‬
‫ﻳﺘﻢ ﺇﻧﺸﺎﺅﻫﺎ‪ ،‬ﺗﻜﻠﻔﺔ ﺭﺃﺱ ﺍﳌﺎﻝ‪ ،‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺩ ﺍﻷﻭﻟﻴﺔ ﺍﶈﻠﻴﺔ‪ ،‬ﺗﻮﻓﲑ ﺍﻟﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ‪ .‬ﻭﻗﺪ ﺗﺴﺘﺨﺪﻡ ﻣﻌﺎﻳﲑ ﺑﺴﻴﻄﺔ‬
‫ﻛﺘﺸﺠﻴﻊ ﺍﻟﺼﺎﺩﺭﺍﺕ‪ ،‬ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺘﺤﻮﻳﻠﻴﺔ ﺃﻭ ﻏﲑﻫﺎ‪ .‬ﰲ ﺍﻟﻮﺍﻗﻊ‪ ،‬ﻣﻦ ﺍﻟﺼﻌﺐ ﺟﺪﺍ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺎﺕ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ‬
‫ﺃﺳﺲ ﺍﻗﺘﺼﺎﺩﻳﺔ ﲝﺘﺔ ﻟﻮﺿﻊ ﻣﻌﺎﻳﲑ ﻻﺧﺘﻴﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻨﺎﺳﺒﺔ ﺩﻭﻥ ﺗﺪﺧﻞ ﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ‪.2‬‬

‫ﺍﻟﺸﻜﻞ ‪ :09‬ﻣﺼﻔﻮﻓﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻨﺎﻓﻊ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳌﺸﺮﻭﻉ ﺍﺳﺘﺜﻤﺎﺭﻱ‬
‫ﻣﻨﺎﻓﻊ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺍﻗﻞ ﺃﳘﻴﺔ‬ ‫ﻣﻌﺪﻝ ﻋﺎﺋﺪ ﺍﻗﺘﺼﺎﺩﻱ ﻣﺮﺗﻔﻊ‬
‫ﻣﻨﺎﻓﻊ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻫﺎﻣﺔ‬
‫‪ -‬ﻣﺸﺮﻭﻉ ﺿﻌﻴﻒ‬ ‫ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ ﺍﳌﺎﱄ ﻣﺮﺗﻔﻊ ﺍﳌﺸﺮﻭﻉ ‪ -‬ﻣﺸﺮﻭﻉ ﳑﺘﺎﺯ‬
‫‪ -‬ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﺯﺍﺋﺪﺓ ﻋﻦ ﺍﳊﺎﺟﺔ‬ ‫‪ -‬ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﺯﺍﺋﺪﺓ ﻋﻦ ﺍﳊﺎﺟﺔ‬ ‫ﺫﻭ ﺟﺪﻭﻯ ﺩﻭﻥ ﺣﻮﺍﻓﺰ‬
‫‪ -‬ﻣﺸﺮﻭﻉ ﺿﻌﻴﻒ‬ ‫ﻣﻌﺪﻝ ﺍﻟﻌﺎﺋﺪ ﺍﳌﺎﱄ ﻣﻨﺨﻔﺾ ‪ -‬ﻣﺸﺮﻭﻉ ﳑﺘﺎﺯ‬
‫‪ -‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫ﺍﳌﺸﺮﻭﻉ ﺫﻭ ﺟﺪﻭﻯ ﺑﻮﺟﻮﺩ ﺣﻮﺍﻓﺰ ‪ -‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪USAID / RCSA, EFFECTIVENESS AND IMPACT OF TAX INCENTIVES IN THE SADC REGION, T E‬‬
‫‪CHN I C A L R E P O R T , 2004, P 4-13.‬‬
‫‪ -3‬ﻣﻄﺎﺑﻘﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺍﳌﺴﺘﻬﺪﻑ‬
‫ﻳﺸﲑ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﻮﺍﺳﻊ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﺷﻜﺎﻟﻴﺔ ﺇﺧﺘﻴﺎﺭ ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻷﻛﺜﺮ ﻣﻼﺀﻣﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﳌﻨﺸﻮﺩﺓ‪ .‬ﻓﻌﺎﺩﺓ ﻣﺎ ﺗﻜﻮﻥ ﺍﻟﻌﻄﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺳﻴﻠﺔ ﻏﲑ ﻣﻼﺋﻤﺔ ﳉﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ‪ ،‬ﻓﻀﻼ ﻋﻦ ﺍﺣﺘﻤﺎﻝ‬
‫ﺃﻥ ﺗﺆﺩﻱ ﺇﱃ ﺗﺸﻮﻫﺎﺕ ﻏﲑ ﻣﺮﻏﻮﺏ ﻓﻴﻬﺎ‪ ،‬ﺑﻴﻨﻤﺎ ﺗﻜﻮﻥ ﻣﻼﺋﻤﺔ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﻗﺼﲑﺓ ﺍﻷﺟﻞ ﺍﻟﱵ ﲢﻘﻖ ﺃﺭﺑﺎﺣﺎ ﺳﺮﻳﻌﺔ‪.‬‬
‫ﻭﰲ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﺗﻔﺮﺽ ﻓﻴﻬﺎ ﺷﺮﻭﻁ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ -‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺍﺳﺘﺜﻤﺎﺭ ﻣﺒﻠﻎ ﺃﺩﱏ‪ ،‬ﺃﻭ ﺇﻧﺸﺎﺀ‬
‫ﻋﺪﺩ ﻣﻌﲔ ﻣﻦ ﺍﻟﻮﻇﺎﺋﻒ‪ ،‬ﺃﻭ ﺇﺩﺧﺎﻝ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺘﻘﺪﻣﺔ – ﻗﺪ ﻻ ﻳﺘﻮﺍﻓﻖ ﻣﺒﻠﻎ ﺍﻟﻨﻔﻘﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻣﻊ ﺗﻜﻠﻔﺔ ﺍﻟﻮﻓﺎﺀ ﺑﺘﻠﻚ‬

‫‪1 USAID / RCSA , Op.cit, P 4-13.‬‬

‫‪2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪112‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﺸﺮﻭﻁ‪ .‬ﻓﺘﻘﺪﱘ ﺇﻋﻔﺎﺀﺍﺕ ﺿﺮﻳﺒﻴﺔ ﳋﻠﻖ ﻓﺮﺹ ﺍﻟﻌﻤﻞ‪ ،‬ﻣﻊ ﺭﺑﻂ ﺣﺠﻢ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻌﺪﺩ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﱵ ﰎ‬
‫ﺇﻧﺸﺎﺅﻫﺎ‪ ،‬ﳝﻜﻦ ﺃﻥ ﺗﺪﻓﻊ ﺍﳌﺴﺘﺜﻤﺮ ﺇﱃ ﺗﻮﻇﻴﻒ ﺍﻟﻌﻤﺎﻝ ﻏﲑ ﺍﻟﻀﺮﻭﺭﻳﲔ ‪‬ﺪﻑ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ‬
‫ﻳﺘﻄﻠﺐ ﺫﻟﻚ ﻗﻴﺎﻡ ﺍﳊﻜﻮﻣﺔ ﺑﺎﻟﺮﻗﺎﺑﺔ ﺍﻟﺪﺍﺋﻤﺔ ﻋﻠﻰ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻟﻀﻤﺎﻥ ﺍﳊﻔﺎﻅ ﻋﻠﻰ ﺍﻟﻌﺪﺩ ﺍﳌﻄﻠﻮﺏ ﻣﻦ ﺍﻟﻮﻇﺎﺋﻒ‪.‬‬
‫ﻟﺰﻳﺎﺩﺓ ﻓﺮﺹ ﺍﻟﻌﻤﻞ‪ ،‬ﻓﻘﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﻷﻓﻀﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ ﺃﺧﺮﻯ‪ ،‬ﻣﺜﻞ ﺇﻋﻔﺎﺀ ﺍﳌﺮﺗﺒﺎﺕ ﻭﺍﻷﺟﻮﺭ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺃﻭ ﲣﻔﻴﻀﻬﺎ‪ ،‬ﺃﻭ ﺧﺼﻢ ﻧﻔﻘﺎﺕ ﺍﻟﺘﻜﻮﻳﻦ‪ ،‬ﺃﻭ ﺗﻘﺪﱘ ﻗﺮﻭﺽ ﺿﺮﻳﺒﻴﺔ ﻣﻘﺎﺑﻞ ﺍﳌﻮﻇﻔﲔ ﺍﳉﺪﺩ‪ .‬ﻭﻟﻜﻞ ﻣﻦ ﻫﺬﻩ‬
‫ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳌﺸﺎﻛﻞ ﺍﳋﺎﺻﺔ ‪‬ﺎ‪ ،‬ﻭﻫﻲ ﺃﻛﺜﺮ ﻗﺒﻮﻻ ﻣﻦ ﻗﺒﻞ ﺍﳌﻜﻠﻔﲔ‪.1‬‬

‫ﻋﻨﺪ ﺍﺧﺘﻴﺎﺭ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺘﺪﺧﻞ‪ ،‬ﳚﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺎﺕ ﺃﻥ ﺗﻮﺍﺯﻥ ﺑﲔ ﻛﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻒ‬
‫‪2‬‬
‫ﻭﻣﻨﺎﻓﻊ ﻫﺬﺍ ﺍﻟﺘﺪﺧﻞ‪ ،‬ﻓﻤﺜﻼ ﻋﻨﺪ ﺗﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳚﺐ ﻣﺮﺍﻋﺎﺓ‪:‬‬
‫ﺍﺭﺗﻔﺎﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺰﻳﺎﺩﺓ ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬ ‫‪-‬‬
‫‪ -‬ﺍﳌﻨﺎﻓﻊ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ )ﺍﻟﻮﻇﺎﺋﻒ‪ ،‬ﺍﻟﻌﻮﺍﻣﻞ ﺍﳋﺎﺭﺟﻴﺔ ﺍﻹﳚﺎﺑﻴﺔ‪ (...‬ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻨﻔﻴﺬ ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﻟﻨﻘﺺ ﰲ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻋﺘﺒﺎﺭ ﺍﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺳﻴﻨﺠﺰ ﰲ ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺍﻟﺘﻜﺎﻟﻴﻒ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻟﻠﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﺔ )ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ(‪.‬‬

‫ﻓﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻜﻮﻥ ﻣﻔﻴﺪﺍ ﺇﺫﺍ ﺃﻓﻀﻰ ﲣﻔﻴﺾ ﺍﻟﻀﺮﺍﺋﺐ ﻟﻘﻄﺎﻉ ﻣﻌﲔ ﺇﱃ ﲢﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺯﻳﺎﺩﺓ ﺣﺠﻢ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ‪ ،‬ﻭﲢﻘﻴﻖ ﻣﻜﺎﺳﺐ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺗﻔﻮﻕ ﰲ ﳎﻤﻮﻋﻬﺎ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ‬
‫ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻋﻠﻰ ﺍﻻﻗﺘﺼﺎﺩ‪ .‬ﻳﺴﺘﻨﺪ ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ ﻋﻠﻰ ﺍﻋﺘﺒﺎﺭﺍﺕ ﺇﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻓﺤﺴﺐ‪ ،‬ﺃﻣﺎ ﺑﻮﺟﻮﺩ ﺍﻋﺘﺒﺎﺭﺍﺕ ﺳﻴﺎﺳﻴﺔ ﻓﻘﺪ ﺗﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﻣﺮﺍﻋﺎﺓ ﳍﺬﻩ ﺍﳌﺴﺎﻭﺍﺓ‪ .‬ﻭﳝﻜﻦ ﺍﻟﺘﻌﺒﲑ ﻋﻦ‬
‫ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺍﻟﺘﺎﱄ‪:‬‬
‫ﺍﻟﺸﻜﻞ ‪ :10‬ﻛﻴﻔﻴﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺗﻜﺎﻟﻴﻒ ﻭﻣﻨﺎﻓﻊ ﺍﻟﺘﺪﺧﻞ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻟﻠﻨﻔﻘﺎﺕ‬ ‫ﻧﻘﺺ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫ﲢﻘﻖ ﻓﻮﺍﺋﺪ‬ ‫ﺍﺳﺘﺠﺎﺑﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺑﻘﻮﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ‪) -‬ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ‬ ‫ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻧﺘﻴﺠﺔ‬ ‫ﺍﺟﺘﻤﺎﻋﻴﺔ ﻧﺘﻴﺠﺔ‬ ‫ﻟﻠﺘﺤﻔﻴﺰ ﻭﺍﺭﺗﻔﺎﻉ‬
‫‪+‬‬ ‫<‬ ‫‪+‬‬
‫ﻭﺍﻟﺘﻬﺮﺏ ﻭﺍﻟﺘﺸﻮﻳﻪ(‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫ﺯﻳﺎﺩﺓ ﺍﻻﺳﺘﺜﻤﺎﺭ‬ ‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﻧﺘﻴﺠﺔ ﻟﺬﻟﻚ‬

‫ﺍﻟﻤﺼﺩﺭ‪:‬‬
‫‪Sebastian James, Tax and Non-Tax Incentives and Investments: Evidence and Policy‬‬
‫‪implications, 2009, P3.‬‬

‫‪1 Alex Easson and Eric Zolt, Op.cit, P30.‬‬

‫‪2 Sebastian James, Op.cit, P 3‬‬

‫‪113‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺟﺪﻭﻝ‪ : 15‬ﺑﻌﺾ ﺃﻫﺪﺍﻑ ﻭﻣﻨﻄﻖ ﺍﻟﺘﺪﺧﻞ ﻟﺒﻌﺾ ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ‬ ‫ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‬ ‫ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺭﺳﻮﻡ ﺍﻻﺳﺘﲑﺍﺩ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﺃﻭ ﺍﳌﻌﺪﺍﺕ ﺃﻭ ﺍﳌﻮﺍﺩ‬ ‫ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﳊﺠﻢ ﰲ‬ ‫‪ ‬ﲢﺴﲔ ﺍﻷﺩﺍﺀ‬
‫ﺍﳋﺎﻡ ﻭﻗﻄﻊ ﺍﻟﻐﻴﺎﺭ ﻭﺍﳌﺪﺧﻼﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺝ؛ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺭﺳﻮﻡ‬ ‫ﺍﻟﺘﺼﺪﻳﺮ‪ ،‬ﻭﺑﻨﺎﺀ ﺻﻮﺭﺓ‬ ‫‪ ‬ﺗﺮﻭﻳﺞ ﺍﻟﺼﺎﺩﺭﺍﺕ‬
‫ﺍﻟﺘﺼﺪﻳﺮ؛ ﻭﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻟﻠﺪﺧﻞ ﻣﻦ ﺍﻟﺼﺎﺩﺭﺍﺕ‪ ،‬ﻭﺧﻔﺾ ﺿﺮﻳﺒﺔ‬ ‫ﺍﻟﺒﻠﺪ‪ ،‬ﻭﺍﻻﺧﺘﻼﻓﺎﺕ ﺑﲔ‬
‫ﺍﻟﺪﺧﻞ ﻣﻦ ﺃﺟﻞ ﻋﺎﺋﺪﺍﺕ ﺍﻟﻨﻘﺪ ﺍﻷﺟﻨﱯ؛ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺒﻴﻌﺎﺕ‬ ‫ﺳﻌﺮ ﺍﻟﺼﺮﻑ ﺍﻟﻔﻌﻠﻲ‪،‬‬
‫ﺍﶈﻠﻴﺔ ﻣﻘﺎﺑﻞ ﺃﺩﺍﺀ ﺍﻟﺼﺎﺩﺭﺍﺕ؛ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﺍﻟﺮﺳﻮﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺮﺳﻮﻡ‬ ‫ﻭﺳﻌﺮ ﺻﺮﻑ ﺍﻟﺘﻮﺍﺯﱐ‪.‬‬
‫ﺍﳌﺪﻓﻮﻋﺔ ﻋﻠﻰ ﺍﳌﻮﺍﺩ ﺍﳌﺴﺘﻮﺭﺩﺓ؛ ﻭﺇﻋﻔﺎﺀﺍﺕ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺻﺎﰲ ﺍﶈﺘﻮﻯ ﺍﶈﻠﻲ‬
‫ﰲ ﺍﻟﺼﺎﺩﺭﺍﺕ؛ ﻭﺧﺼﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳋﺎﺭﺟﻴﺔ ﻭﺍﻟﺒﺪﻻﺕ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﻟﺼﻨﺎﻋﺎﺕ‬
‫ﺍﻟﺘﺼﺪﻳﺮ؛ ﺃﻭ ﲣﻔﻴﺾ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺃﻭ ﺍﻋﺘﻤﺎﺩﺍﺕ ﻟﺼﺎﰲ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﺗﺴﺎﺭﻉ ﺍﻻﺳﺘﻬﻼﻙ ﻋﻠﻰ ﺍﻵﻻﺕ؛ ﲣﻔﻴﺾ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ‪ /‬ﻋﻄﻠﺔ ﺍﻟﻀﺮﺍﺋﺐ؛‬ ‫ﻏﲑ‬ ‫ﺍﻵﺛﺎﺭ‬ ‫ﻧﻘﻞ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺇﻋﺎﺩﺓ ﺍﺳﺘﺜﻤﺎﺭ ﺍﻟﺒﺪﻻﺕ؛ ﺑﺪﻻﺕ ﺍﻟﺘﺪﺭﻳﺐ ﻋﻠﻰ ﺍﳌﻬﺎﺭﺍﺕ؛‬ ‫ﺍﻟﻨﻔﻮﺭ ﻣﻦ ﺍﳌﺨﺎﻃﺮ‬
‫ﲣﻔﻴﺾ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻹﺗﺎﻭﺍﺕ ‪ /‬ﺃﺭﺑﺎﺡ ﺍﻷﺳﻬﻢ‬
‫ﲢﺴﲔ ﺍﻷﺩﺍﺀ ﺍﻟﻌﻤﻞ‪ /‬ﺍﻟﻌﻴﻮﺏ ﰲ ﺳﻮﻕ ﺍﻟﻌﻤﻞ‪ ،‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﺑﺪﻻﺕ ﻧﻔﻘﺎﺕ ﺍﻟﺘﺪﺭﻳﺐ ﺍﻟﻮﻇﻴﻔﻲ؛ ﺍﳋﺼﻮﻣﺎﺕ ﻋﻠﻰ‬
‫ﻣﺜﻞ ﺍﺭﺗﻔﺎﻉ ﺍﻗﻞ ﺍﺟﺮ؛ ﺃﺳﺎﺱ ﺍﻟﻌﺪﺩ ﺍﻹﲨﺎﱄ ﻟﻠﻤﻮﻇﻔﲔ؛ ﲣﻔﻴﺾ ﻣﺪﻓﻮﻋﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪.‬‬ ‫ﺍﻟﺘﺪﺭﻳﺐ‬
‫ﺍﻵﺛﺎﺭ ﺍﳉﺎﻧﺒﻴﺔ‬
‫ﻣﺸﺎﻛﻞ ﺗﻨﻤﻴﺔ ﺍﳌﻮﺭﺩ‪ ،‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﲣﻔﻴﺾ ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﻟﻘﻴﺎﺳﻲ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ؛ ﺧﺴﺎﺭﺓ‬ ‫ﲢﺴﲔ ﺍﻷﺩﺍﺀ‪:‬‬
‫ﻭﺍﻵﺛﺎﺭ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ ﻟﻠﻤﻀﻲ ﻗﺪﻣﺎ ﻭﲢﻤﻞ ﻟﻐﺮﺽ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ .‬ﺍﳋﺼﻮﻣﺎﺕ ﰲ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‬
‫ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﺴﻮﻳﻖ ﻭﺍﻟﺘﺮﻭﻳﺞ؛ ﲣﻔﻴﻀﺎﺕ ﰲ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﻋﻠﻰ ﺃﺳﺎﺱ‬ ‫ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺘﺤﻮﻳﻠﻴﺔ‬ ‫ﺇﺿﺎﻓﺔ ﺍﻟﻘﻴﻤﺔ ﺍﶈﻠﻴﺔ‬

‫ﺇﲨﺎﱄ ﺍﳌﺒﻴﻌﺎﺕ‪.‬‬
‫ﺍﳉﺎﻧﺒﻴﺔ‪ ،‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺭﺳﻮﻡ ﺍﻻﺳﺘﲑﺍﺩ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﺃﻭ ﺍﳌﻌﺪﺍﺕ ﺃﻭ ﺍﳌﻮﺍﺩ ﺍﳋﺎﻡ‬ ‫ﺍﻵﺛﺎﺭ‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻘﻄﺎﻋﻲ‬
‫ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﻗﻄﻊ ﺍﻟﻐﻴﺎﺭ ﻭﺍﳌﺪﺧﻼﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻌﻤﻠﻴﺔ ﺍﻹﻧﺘﺎﺝ؛ ﺗﺴﺎﺭﻉ ﺍﻻﺳﺘﻬﻼﻙ ﻋﻠﻰ‬
‫ﺍﻵﻻﺕ؛ ﲣﻔﻴﺾ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ‪ /‬ﻋﻄﻠﺔ ﺍﻟﻀﺮﺍﺋﺐ؛ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺇﻋﺎﺩﺓ‬ ‫ﺍﻟﺼﻨﺎﻋﻴﺔ‪ ،‬ﺍﻷﻣﻦ ﺍﻟﻘﻮﻣﻲ‬
‫ﺍﺳﺘﺜﻤﺎﺭ ﺍﻟﺒﺪﻻﺕ؛ ﺑﺪﻻﺕ ﺍﻟﺘﺪﺭﻳﺐ ﻋﻠﻰ ﺍﳌﻬﺎﺭﺍﺕ؛ ﺧﺴﺎﺭﺓ ﻟﻠﻤﻀﻲ ﻗﺪﻣﺎ‬
‫ﻭﲢﻤﻞ ﻟﻐﺮﺽ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ .‬ﻣﻌﺎﻣﻠﺔ ﺗﻔﻀﻴﻠﻴﺔ ﻷﺭﺑﺎﺡ ﺭﺃﺱ ﺍﳌﺎﻝ‪.‬‬
‫ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﺍﳌﺸﺘﺮﻛﺔ؛ ﻧﻔﺲ ﻣﺎ ﺳﺒﻖ‬ ‫ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻹﻗﻠﻴﻤﻴﺔ‬
‫ﺍﻋﺘﺒﺎﺭﺍﺕ ﺣﻘﻮﻕ ﺍﳌﻠﻜﻴﺔ‬

‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪UN, UNCTAD, Tax Incentives and Foreign Direct Investment A Global Survey,2000, P 17‬‬

‫‪114‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺑﻌﺾ ﺍﳌﺸﺎﻛﻞ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻬﻤﺎ ﺑﺬﻝ ﻣﻦ ﺟﻬﺪ ﻟﺘﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺼﻤﻴﻤﺎ ﺟﻴﺪﺍ‪ ،‬ﻓﺈﻥ ﻭﺿﻌﻬﺎ ﻣﻮﺿﻊ ﺍﻟﺘﻨﻔﻴﺬ ﺳﻴﻈﻬﺮ ﻋﺪﺩﺍ ﻣﻦ‬
‫ﺍﳌﺸﺎﻛﻞ ﻣﻦ ﻃﺒﻴﻌﺔ ﺃﺧﺮﻯ ﳚﺐ ﺇﺩﺭﺍﻛﻬﺎ ﺣﱴ ﻳﺘﻢ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ ﺑﺎﻟﺸﻜﻞ ﺍﳌﻼﺋﻢ‪.‬‬

‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‬

‫ﺗﺘﻴﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﺮﺻﺎ ﻋﺪﻳﺪﺓ ﻟﻠﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻓﻴﻤﺎ ﻳﻠﻲ ﺑﻌﺾ ﺍﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﺘﻼﻋﺐ‬
‫‪1‬‬
‫ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﻧﺸﻮﺀ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪:‬‬
‫‪ -‬ﺣﻞ ﺍﳌﺆﺳﺴﺔ ﺑﻌﺪ ﺍﻧﺘﻬﺎﺀ ﻓﺘﺮﺓ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﻋﺎﺩﺓ ﺗﺄﺳﻴﺴﻬﺎ ﺑﺸﻜﻞ ﻗﺎﻧﻮﱐ ﺁﺧﺮ ﻟﻨﻔﺲ‬
‫ﺍﻻﺷﺨﺎﺹ؛‬
‫ﲢﻮﻳﻞ ﺍﻷﺭﺑﺎﺡ‪ ،‬ﻟﺪﻯ ﳎﻤﻌﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ ﺣﺎﻓﺰﺍ ﻗﻮﻳﺎ ﻟﻠﺘﻼﻋﺐ ﺑﺎﳌﻌﺎﻣﻼﺕ ﺩﺍﺧﻞ ﺍ‪‬ﻤﻊ ﻟﺘﻘﻠﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ‬ ‫‪-‬‬
‫ﻭﺯﻳﺎﺩﺓ ﺍﳌﺼﺎﺭﻳﻒ ﰲ ﺍﻟﻮﺣﺪﺓ ﺍﶈﻤﻠﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ )ﺃ(‪ ،‬ﻭﺫﻟﻚ ﻟﺰﻳﺎﺩﺓ ﺍﻟﺪﺧﻞ ﺍﳌﺒﻠﻎ ﻋﻨﻪ ﻟﻠﻮﺣﺪﺓ )ﺏ( ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ‬
‫ﺍﻣﺘﻴﺎﺯﺍﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﺍﳋﺎﺿﻌﺔ ﳌﻌﺪﻝ ﺿﺮﻳﱯ ﳐﻔﺾ‪ .‬ﻭﻫﻨﺎﻙ ﻃﺮﻕ ﻟﻠﻘﻴﺎﻡ ﺑﺬﻟﻚ‪ ،‬ﻣﻨﻬﺎ ﺍﻟﺘﺴﻌﲑ ﺍﻟﺘﺤﻮﻳﻠﻲ ﻋﻠﻰ‬
‫ﺍﳌﺸﺘﺮﻳﺎﺕ ﻭﺍﳌﺒﻴﻌﺎﺕ‪ ،‬ﺍﻟﻘﺮﻭﺽ ﺑﺄﺳﻌﺎﺭ ﺍﻟﻔﺎﺋﺪﺓ ﺃﻋﻠﻰ ﻣﻦ ﺃﺳﻌﺎﺭ ﺍﻟﻔﺎﺋﺪﺓ ﺍﻟﺴﻮﻗﻴﺔ‪ ،‬ﻭﺭﺳﻮﻡ ﺍﻹﺩﺍﺭﺓ ﻭﺭﺳﻮﻡ‬
‫ﺍﻹﺗﺎﻭﺍﺕ‪ ،‬ﺃﻭ ﺑﻴﻊ ﻭﺇﻋﺎﺩﺓ ﺗﺄﺟﲑ ﺍﳌﻌﺪﺍﺕ ﺍﳌﻬﺘﻠﻜﺔ‪.‬‬
‫‪ -‬ﺍﻻﻗﺘﺮﺍﺽ ﻣﻦ ﺍﻟﺒﻨﻮﻙ ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺗﻄﺒﻴﻖ ﺍﳋﺼﻢ ﻋﻠﻰ ﻓﻮﺍﺋﺪ ﺍﻟﺪﻳﻮﻥ ﻭﺍﻟﻘﻴﺎﻡ ﺍﻳﺪﺍﻉ ﻣﺒﺎﻟﻎ ﺍﻟﻘﺮﺽ ﻛﻤﺪﺧﺮﺍﺕ‬
‫ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻻﻋﻔﺎﺀ ﻋﻠﻰ ﻓﻮﺍﺋﺪ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻮﺩﺍﺋﻊ‪ ،‬ﳑﺎ ﻳﺴﻔﺮ ﻋﻦ ﺗﻜﺎﻟﻴﻒ ﻓﻮﺍﺋﺪ ﻗﺎﺑﻠﺔ ﻟﻠﺨﺼﻢ ﻭﺇﻳﺮﺍﺩﺍﺕ‬
‫ﻓﻮﺍﺋﺪ ﻣﻌﻔﺎﺓ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﺍﻟﺘﺄﺛﲑ ﺍﻟﺼﺎﰲ ﻫﻮ ﺭﺑﺢ ﺧﺎﻝ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺩﻭﻥ ﲢﻤﻞ ﺃﻋﺒﺎﺀ ﺿﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﺗﺼﺮﳛﺎﺕ ﺗﺼﺪﻳﺮ ﺧﺎﻃﺌﺔ‪ ،‬ﰲ ﺃﺟﺰﺍﺀ ﻛﺜﲑﺓ ﻣﻦ ﺍﻟﻌﺎﱂ‪ ،‬ﺃﺩﺕ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺧﻄﻂ ﺍﻟﺪﻋﻢ ﺍﻟﱵ ﺗﺴﺘﻬﺪﻑ‬
‫ﺗﺸﺠﻴﻊ ﺍﻟﺼﺎﺩﺭﺍﺕ ﺇﱃ ﺗﻘﺪﱘ ﺗﺼﺮﳛﺎﺕ ﺧﺎﻃﺌﺔ ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﻣﻜﻠﻔﺔ ﻟﻠﻐﺎﻳﺔ‪.‬‬
‫‪ -‬ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﺜﻐﺮﺍﺕ ﺍﳌﻌﺪﺓ ﺧﺼﻴﺼﺎ‪ ،‬ﻗﺪ ﺗﺒﺪﻭ ﺑﻌﺾ ﺍﻟﺜﻐﺮﺍﺕ ﰲ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺴﻴﻄﺔ‪،‬ﻟﻜﻨﻬﺎ ﻗﺪ‬
‫ﺗﺘﺴﺒﺐ ﰲ ﺗﻜﺎﻟﻴﻒ ﻣﺮﺗﻔﻌﺔ‪ .‬ﻭﳛﺪﺙ ﺫﻟﻚ ﺣﱴ ﰲ ﺑﻠﺪ ﻟﺪﻳﻪ ﻛﻔﺎﺀﺓ ﺍﺩﺍﺭﻳﺔ ﰲ ﺍﻟﺘﺤﺼﻴﻞ‪ ،‬ﻭﻳﺼﺒﺢ ﺗﺄﺛﲑ ﻫﺬﻩ‬
‫ﺍﻟﺜﻐﺮﺍﺕ ﺃﻛﱪ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﻌﺎﱐ ﻣﻦ ﺳﻮﺀ ﺃﺩﺍﺀ ﺍﻻﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﻳﻘﻮﻡ ﻣﺴﺘﺸﺎﺭﻭ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﻛﻞ ﻣﻜﺎﻥ ﺑﺘﻮﺟﻴﻪ ﺍﳌﻜﻠﻔﲔ ﳓﻮ ﺗﻘﻨﻴﺎﺕ ﺗﻮﻓﲑ ﺍﻟﻀﺮﺍﺋﺐ ﺣﻴﺜﻤﺎ ﻳﻮﻓﺮ ﻗﺎﻧﻮﻥ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻓﺮﺻﺎ ﻟﻠﻘﻴﺎﻡ ﺑﺬﻟﻚ‪ .‬ﻓﻜﺒﺎﺭ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻟﺪﻳﻬﻢ ﺃﻓﻀﻞ ﺍﳌﺸﻮﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻘﻠﻴﻞ ﻣﻦ ﺍﻻﻟﺘﺰﺍﻣﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻢ ﺃﻛﺜﺮ ﻗﺪﺭﺓ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﻟﺘﻘﻨﻴﺎﺕ ﻣﻦ ﻏﲑﻫﻢ‪ .‬ﻭﳛﺘﻤﻞ ﺃﻥ ﺃﻻ ﲣﻀﻊ ﺍﳌﺆﺳﺴﺎﺕ ﺫﺍﺕ‬
‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺮﺍﺟﻌﺔ‪ ،‬ﲝﻜﻢ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﻟﺘﺰﺍﻡ ﺿﺮﻳﱯ‪.‬‬
‫‪1 USAID / RCSA , op.cit, P 52.‬‬

‫‪115‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﳝﻜﻦ ﺍﻟﺘﺨﻔﻴﻒ ﻣﻦ ﺍﻟﺮﻏﺒﺔ ﰲ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻋﻠﻰ ﺍﻷﻗﻞ ﺟﺰﺋﻴﺎ( ﺑﻔﺮﺽ ﻣﻌﺪﻻﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺃﺳﺎﺳﻴﺔ ﻣﻨﺨﻔﻀﺔ‪ ،‬ﺃﻭ ﻣﻦ ﺧﻼﻝ ﺗﻘﻠﻴﻞ ﺍﻟﻔﺮﻭﻕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺑﺮﺍﻣﺞ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ‪ ،‬ﺃﻭ ﺑﺘﻜﺜﻴﻒ ﺍﻟﺘﺤﻘﻴﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﻣﺮﺍﺟﻌﺔ ﺍﳊﺴﺎﺑﺎﺕ‪ ،‬ﻭﻛﺬﺍ ﺗﺒﺴﻴﻂ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳉﻌﻠﻬﺎ ﺃﺳﻬﻞ‪ ،‬ﻭﻓﺮﺽ ﻋﻘﻮﺑﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺫﺍﺕ ﻣﻐﺰﻯ ﺍﻗﺘﺼﺎﺩﻳﺎ‪.‬‬

‫‪ -2‬ﻣﺪﻯ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻌﺮﺿﺔ ﻟﻠﺴﻄﻮ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻞ ﲨﺎﻋﺎﺕ ﺍﻟﻀﻐﻂ‪ ،‬ﻓﻬﻲ ﲣﻠﻖ ﻓﺌﺎﺕ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﻳﻌﺘﻤﺪﻭﻥ ﰲ‬
‫ﻧﺸﺎﻃﻬﻢ ﻋﻠﻰ ﻭﺟﻮﺩ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺳﻴﻤﺎﺭﺳﻮﻥ ﺿﻐﻮﻃﺎ ﻋﻠﻰ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﻭﺍﳌﺸﺮﻋﲔ ﻣﻦ ﺃﺟﻞ ﺍﻹﺑﻘﺎﺀ ﻋﻠﻰ‬
‫ﺍﳌﺰﺍﻳﺎ ﺍﶈﺼﻞ ﻋﻠﻴﻬﺎ‪ .‬ﻳﺮﻯ ﺭﻳﺘﺸﺎﺭﺩ ﺑﲑﺩ‪ ،‬ﺃﻧﻪ ﲟﺠﺮﺩ ﺍﻋﺘﻤﺎﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺼﻌﺐ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻠﻴﻬﺎ‪ ،‬ﺑﻞ ﻳﺘﺠﻪ ﺍﻷﻣﺮ‬
‫ﻟﺘﻮﺳﻴﻌﻬﺎ ﲟﺒﺎﺩﺭﺓ ﻣﻦ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺬﻳﻦ ﻳﻀﻐﻄﻮﻥ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﺘﻨﺎﺯﻻﺕ ﺃﻭ ﲤﺪﻳﺪ ﺍﻟﻌﻤﻞ ‪‬ﺎ‪ ،‬ﻓﻤﻦ‬
‫ﺍﻟﺼﻌﺐ ﺃﻥ ﺗﺘﺨﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﺇﻧﻔﺎﻕ ﻣﺒﺎﻟﻎ ﻫﺎﺋﻠﺔ "ﻛﺮﺃﺱ ﻣﺎﻝ ﺳﻴﺎﺳﻲ"‪ .1‬ﻓﻘﺪ ﺍﺳﺘﻄﺎﻋﺖ‬
‫ﲨﺎﻋﺎﺕ ﺍﻟﻀﻐﻂ ﰲ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﰊ ﻣﻦ ﲤﺮﻳﺮ ‪ 900‬ﺗﻌﺪﻳﻞ ﻣﻦ ﺃﺻﻞ ‪ 1700‬ﺗﻌﺪﻳﻞ ﺍﻗﺘﺮﺣﻬﺎ ﺍﻟﱪﳌﺎﻧﻴﻮﻥ ﻟﻮﺿﻊ‬
‫ﺗﺸﺮﻳﻌﺎﺕ ﺑﺸﺄﻥ ﺃﻧﺸﻄﺔ ﺻﻨﺎﺩﻳﻖ ﺍﻟﺘﺤﻮﻁ ﻭﺷﺮﻛﺎﺕ ﺍﻷﺳﻬﻢ ﺍﳋﺎﺻﺔ‪ ،‬ﺃﻣﺎ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻓﺈﻥ‬
‫ﲨﺎﻋﺎﺕ ﺍﻟﻀﻐﻂ ﺍﺳﺘﻄﺎﻋﺖ ﲣﻔﻴﺾ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻔﻌﻠﻴﺔ ﺑﻨﺴﺒﺔ ﺗﺘﺮﺍﻭﺡ ﺑﲔ ‪ %0.5‬ﻭ‪ ،%1.6‬ﻭﻭﻓﻘﺎ ﻟﺘﻘﺪﻳﺮﺍﺕ‬
‫ﻣﻜﺘﺐ ﺍﻟﻜﻮﻧﻐﺮﺱ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﻓﺎﻥ ﳎﻤﻮﻋﺎﺕ ﺍﻟﻀﻐﻂ ﺗﺒﺬﻝ ﺟﻬﻮﺩﺍ ﻟﻠﺘﺮﻭﻳﺞ ‪‬ﻤﻮﻋﺔ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺆﻗﺘﺔ‬
‫ﻗﺪﺭﺕ ﺗﻜﻠﻔﺘﻬﺎ ﺳﻨﺔ ‪ 2014‬ﺑـ ‪ 46‬ﻣﻠﻴﺎﺭ ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ ﻭ‪ 700‬ﻣﻠﻴﺎﺭ ﺩﻭﻻﺭ ﺃﻣﺮﻳﻜﻲ ﺧﻼﻝ ﻋﺸﺮ ﺳﻨﻮﺍﺕ‪.2‬‬

‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻮﻫﻢ ﺍﳌﺎﱄ*‬

‫ﺍﻟﻮﻫﻢ ﺍﳌﺎﱄ ﻫﻮ ﺍﻟﻔﻜﺮﺓ ﺍﻟﻘﺎﺋﻠﺔ ﺑﺄﻥ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻻ ﻳﻘﺪﺭﻭﻥ ﺑﺸﻜﻞ ﺩﻗﻴﻖ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻏﲑ ﻣﺮﺻﻮﺩﺓ ﺃﻭ ﻳﺘﻢ ﺭﺻﺪﻫﺎ ﺟﺰﺋﻴﺎ ﻓﻘﻂ‪ .‬ﻭﻧﺘﻴﺠﺔ ﻟﻨﻘﺺ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳝﻜﻦ ﺗﺸﻮﻳﻪ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳌﺴﺎﺋﻞ ﺍﳌﺎﻟﻴﺔ‪ .‬ﻓﻘﺪ ﻻ ﻳﺪﺭﻙ ﺍﳌﻜﻠﻔﻮﻥ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻴﺴﺎﺀ ﻓﻬﻤﻬﻢ ﳍﺎ‪ ،‬ﺇﺫ ﻳﻌﺘﱪﻭ‪‬ﺎ‬
‫"ﲣﻔﻴﻀﺎﺕ ﺿﺮﻳﺒﻴﺔ" ﺑﺪﻻ ﻣﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ "ﺯﻳﺎﺩﺓ ﰲ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ"‪ ،‬ﻭﻧﺘﻴﺠﺔ ﳍﺬﺍ "ﺍﻟﻮﻫﻢ ﺍﳌﺎﱄ"‪ ،‬ﺗﻜﻮﻥ ﺍﳊﻜﻮﻣﺔ ﺃﻛﺜﺮ ﺃﻭ‬
‫ﺃﻗﻞ ﻛﻔﺎﺀﺓ‪ ،‬ﻭﻳﺆﺩﻱ ﺗﺸﻮﻳﻪ ﺍﳌﻨﺎﻓﻊ ﺍﻟﻌﺎﻣﺔ ﺇﱃ ﺗﺸﻮﻳﻪ ﻟﺼﺎﱀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪ .3‬ﻳﺮﻯ ‪Leonard E. Burman‬‬

‫‪1 Sébastien James(2009) op.cit, P 27.‬‬

‫‪2‬ﺍﻻﻭﻧﺘﺎﻛﺎﺩ )‪ ،(2014‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.172‬‬
‫* ﺍﻟﻮﻫﻢ ﺍﳌﺎﱄ ﺃﺣﺪ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﱵ ﺗﻔﺴﺮ ﺍﳊﺠﻢ ﺍﳌﻔﺮﻁ ﻟﺘﺪﺧﻞ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﻭﺍﻟﱵ ﻏﺎﻟﺒﺎ ﻣﺎ ﻳﻘﺘﺮﺣﻬﺎ ﺃﻧﺼﺎﺭ ﻣﺪﺭﺳﺔ ﺍﻻﺧﺘﻴﺎﺭ ﺍﻟﻌﺎﻡ‪ .‬ﻟﻠﻤﺰﻳﺪ‬
‫ﺣﻮﻝ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﺃﻧﻈﺮ‪:‬‬
‫‪François Pétry et Howard R. Harmatz, TEST EMPIRIQUE D'EXPLICATIONS DE L'ÉVOLUTION DES‬‬
‫‪DÉPENSES PUBLIQUES AU CANADA 1960-1990, Revue québécoise de science politique,‬‬
‫‪Numéro 25, hiver 1994 ,PP 45-46‬‬
‫‪3 IRLAND, Department of Finance, op.cit, P28.‬‬

‫‪116‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ ،and Marvin Phaup‬ﺃﻥ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻳﺮﻏﺒﻮﻥ ﰲ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳊﻜﻮﻣﻴﺔ ﻭﻟﻜﻨﻬﻢ ﻏﲑ ﻣﺴﺘﻌﺪﻳﻦ ﻟﺪﻓﻊ‬
‫ﲦﻨﻬﺎ‪ .‬ﻭﰲ ﺿﻮﺀ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺯﻳﺎﺩﺓ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻭﺍﺭﺗﻔﺎﻉ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻵﻥ ﺃﻭ ﰲ ﺍﳌﺴﺘﻘﺒﻞ ﻫﻮ ﺃﻗﻞ ﺟﺎﺫﺑﻴﺔ ﺑﻜﺜﲑ ﻣﻦ‬
‫ﺯﻳﺎﺩﺓ ﺍﻹﻧﻔﺎﻕ )ﺍﳌﺘﺨﻔﻲ‪/‬ﻣﺘﻨﻜﺮ( ﰲ ﺷﻜﻞ "ﺧﻔﺾ ﺍﻟﻀﺮﺍﺋﺐ"‪ .‬ﻓﺪﺍﻓﻌﻮﺍ ﺍﻟﻀﺮﺍﺋﺐ ﻳﺴﺘﻔﻴﺪﻭﻥ ﺑﺎﺳﺘﻤﺮﺍﺭ ﻣﻦ ﺍﳋﺪﻣﺎﺕ‬
‫ﺍﳊﻜﻮﻣﻴﺔ ﻣﻊ ﺗﻮﳘﻬﻢ ﺑﺄ‪‬ﻢ ﻏﲑ ﻣﻜﻠﻔﲔ‪ .‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲡﻌﻞ ﺍﳊﻜﻮﻣﺔ ﺗﻘﺪﻡ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﳋﺪﻣﺎﺕ ﻟﻜﻨﻬﺎ ﺗﺒﺪﻭ ﺃﻗﻞ‬
‫ﺇﻧﻔﺎﻗﺎ‪ .‬ﻭﻫﺬﺍ ﳜﻠﻖ ﺍﻟﻮﻫﻢ ﺑﺎﻟﻜﻔﺎﺀﺓ ﺍﻟﺴﻴﺎﺳﻴﺔ ﺍﻟﻘﺼﻮﻯ‪ .1‬ﻭﻳﺮﻯ )‪ ،Ura and Socker (2011‬ﺃﻧﻪ ﳚﺐ ﺃﻥ ﺗﺘﺪﺍﺧﻞ‬
‫ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ ﲨﻊ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﲣﻔﻲ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳊﻜﻮﻣﻴﺔ ﻣﻊ ﻗﺪﺭﺓ ﺍﳌﻮﺍﻃﻨﲔ ﻋﻠﻰ ﺗﻘﻴﻴﻢ ﺍﳋﺪﻣﺎﺕ ﻭﺍﻟﱪﺍﻣﺞ‬
‫ﺍﳊﻜﻮﻣﻴﺔ ﺑﺸﻜﻞ ﻓﻌﺎﻝ‪ ،‬ﻓﻌﻨﺪﻣﺎ ﺗﻜﻮﻥ ﺍﳌﻨﺎﻓﻊ ﻭﺍﺿﺤﺔ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﳐﻔﻴﺔ‪ ،‬ﻳﻄﺎﻟﺐ ﺍﳌﻮﺍﻃﻨﻮﻥ ﲞﺪﻣﺎﺕ ﻭﻣﺰﺍﻳﺎ ﺇﺿﺎﻓﻴﺔ‬
‫ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺗﻜﺎﻟﻴﻔﻬﺎ‪ ،‬ﳑﺎ ﳜﻠﻖ ﺿﻐﻄﺎ ﻋﻠﻰ ﺍﳌﺴﺆﻭﻟﲔ ﻟﺘﻮﺳﻴﻊ ﻧﻄﺎﻕ ﺍﻷﻧﺸﻄﺔ ﺍﳊﻜﻮﻣﻴﺔ‪.2‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﻣﻘﺎﺭﺑﺎﺕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺗﻨﺸﺮ ﺗﻘﺎﺭﻳﺮﺍ ﺗﺘﻀﻤﻦ ﺗﻘﻴﻴﻤﺎ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﻋﺪﺩﺍ ﻗﻠﻴﻼ ﻣﻨﻬﺎ ﺳﻦ‬
‫ﻗﺎﻧﻮﻧﺎ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﻗﻠﻴﻞ ﺃﻳﻀﺎ ﻗﺎﻡ ﺑﻨﺸﺮ ﺍﻹﻃﺎﺭ ﺍﻟﺬﻱ ﻳﺒﲔ ﻣﻨﻬﺠﻴﺔ ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﻴﻴﻢ‪ .‬ﻓﺤﱴ ﺳﻨﺔ ‪،2013‬‬
‫ﻭﺿﻌﺖ ﻋﺸﺮ ﺩﻭﻝ ﻣﻦ ﺩﻭﻝ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ ﺷﺮﻃﺎ ﺇﻟﺰﺍﻣﻴﺎ ﺑﺎﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪ ،‬ﻭﺗﻘﻮﻡ ‪ 18‬ﺩﻭﻟﺔ ﺑﻨﺸﺮ‬
‫ﺗﻘﺎﺭﻳﺮ ﺩﻭﺭﻳﺔ ﻣﻨﺘﻈﻤﺔ ﺳﻨﻮﻳﺎ‪ .3‬ﻓﻤﺜﻼ ﱂ ﺗﻨﺸﺮ ﻛﻨﺪﺍ ﺇﻃﺎﺭﺍ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﻗﺎﻡ ﻣﻜﺘﺐ ﺍﻟﺘﺒﺴﻴﻂ ﺍﻟﻀﺮﻳﱯ‬
‫ﰲ ﺑﺮﻳﻄﺎﻧﻴﺎ ﺑﺘﺠﻤﻴﻊ ﳎﻤﻮﻋﺔ ﻣﻦ ﻣﻌﺎﻳﲑ ﺍﳌﺮﺍﺟﻌﺔ ﰲ ﺍﺳﺘﻌﺮﺍﺿﻪ ﻟﻺﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻣﺎ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬
‫ﺍﻷﻣﺮﻳﻜﻴﺔ ﻓﻘﺪ ﻭﺿﻌﺖ ﳐﺘﻠﻒ ﺍﳍﻴﺌﺎﺕ ﺍﻟﻔﻴﺪﺭﺍﻟﻴﺔ ﻭﺍﶈﻠﻴﺔ )ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻮﻻﻳﺎﺕ( ﳕﺎﺫﺝ ﳐﺘﻠﻔﺔ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.4‬‬
‫ﻭﰲ ﺳﻨﺔ ‪ 2014‬ﻧﺸﺮﺕ ﺍﻳﺮﻟﻨﺪﺍ ﺗﻘﺮﻳﺮﺍ *‪5‬ﻳﺘﻀﻤﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻮﺍﺟﺐ ﺇﺗﺒﺎﻋﻬﺎ ﻹﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻭﺍﻟﻼﺣﻖ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﰲ ﺳﻨﺔ ‪ 2014‬ﻧﺸﺮﺕ ﺍﳌﻔﻮﺿﻴﺔ ﺍﻷﻭﺭﻭﺑﻴﺔ ﺗﻘﺮﻳﺮﺍ*‪6‬ﺗﻀﻤﻦ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﻟﺘﻘﻴﻴﻢ ﻭﲢﺴﲔ‬
‫ﻓﻌﺎﻟﻴﺔ ﺳﻴﺎﺳﺎﺕ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺳﻨﺖ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﻗﺎﻧﻮﻧﺎ ﺧﺎﺻﺎ ﺑﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫‪1 Leonard E. Burman and Marvin Phaup, Op.cit, P105‬‬

‫‪2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬
‫‪3 European Commission, European Economy Tax expenditures in direct taxation in EU‬‬
‫‪Member ,2014, P20.‬‬
‫‪4 Irland, Department of Finance, op.cit, P 30.‬‬
‫* ﺑﻌﻨﻮﺍﻥ‪:‬‬
‫‪Report On Tax Expenditures Incorporating Department Of Finance Guidelines For Tax‬‬
‫‪Expenditure Evaluation‬‬

‫‪Tax expenditures in direct taxation in EU Member States‬‬ ‫* ﺑﻌﻨﻮﺍﻥ ‪:‬‬

‫** ﻫﻴﺌﺔ ﺣﻜﻮﻣﻴﺔ ﺗﺮﻓﻊ ﺗﻘﺎﺭﻳﺮﻫﺎ ﻟﻠﻜﻮﻧﻐﺮﺱ‬

‫‪117‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻳﻌﺘﱪ ﺗﻘﺮﻳﺮ ﺃﳌﺎﻧﻴﺎ ﻟﻌﺎﻡ ‪ 1967‬ﺑﺸﺄﻥ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﻧﻘﻄﺔ ﺍﻟﺒﺪﺍﻳﺔ ﰲ ﺍﳉﻬﻮﺩ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﻗﻴﺎﺱ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﰎ ﻷﻭﻝ ﻣﺮﺓ ﺇﺩﺭﺍﺝ ﻓﺼﻞ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﰲ ﻋﺎﻡ ‪.1968‬‬
‫ﻭﺑﻌﺪ ﺫﻟﻚ ﺳﺎﻋﺪﺕ ﻛﻞ ﻣﻦ ﺍﻟﺮﺍﺑﻄﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺍﳌﻌﻬﺪ ﺍﻟﺪﻭﱄ ﻟﻠﺘﻤﻮﻳﻞ ﺍﻟﻌﺎﻡ ﻋﻠﻰ ﻧﺸﺮ ﺍﳌﻔﻬﻮﻡ ﺩﻭﻟﻴﺎ ﰲ ﺍﺟﺘﻤﺎﻋﲔ‬
‫ﻋﻘﺪﺍ ﺳﻨﱵ ‪ 1976‬ﻭ‪ 1977‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ .‬ﰒ ﻧﺸﺮﺕ ﺍﻟﻨﻤﺴﺎ ﺳﻨﺔ ‪ 1978‬ﺗﻘﺮﻳﺮﻫﺎ ﺍﻷﻭﻝ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﻠﺘﻬﺎ‬
‫ﻛﻨﺪﺍ ﻭﺍﳌﻤﻠﻜﺔ ﺍﳌﺘﺤﺪﺓ ﺳﻨﺔ ‪ ،1979‬ﻭﺍﺳﺒﺎﻧﻴﺎ ﻭﻓﺮﻧﺴﺎ ﺑﻌﺪ ﻋﺎﻡ‪ ،‬ﻭﻣﻊ ‪‬ﺎﻳﺔ ﺍﻟﺜﻤﺎﻧﻴﻨﻴﺎﺕ ﺃﺻﺒﺢ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﳑﺎﺭﺳﺔ ﻭﺍﺳﻌﺔ ﺍﻻﻧﺘﺸﺎﺭ ﰲ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻻﻣﺮﻳﻜﻴﺔ‬

‫ﺗﻌﺪ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺃﻭﻝ ﺩﻭﻟﺔ ﺗﺴﻦ ﺗﺸﺮﻳﻌﺎ ﻳﻠﺰﻡ ﺑﺘﻘﺪﱘ ﺗﻘﺪﻳﺮ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ‪،‬‬
‫ﻭﺛﻴﻘﺔ ﺗﻮﺟﻴﻬﻴﺔ‬ ‫**‬
‫ﻭﺫﻟﻚ ﺳﻨﺔ ‪ .1974‬ﻭﰲ ﻋﺎﻡ ‪ ،2012‬ﻧﺸﺮ ﺩﻳﻮﺍﻥ ﺍﳌﺮﺍﺟﻌﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫ﳌﺴﺎﻋﺪﺓ ﺻﻨﺎﻉ ﺍﻟﺴﻴﺎﺳﺎﺕ ﰲ ﺗﻘﻴﻴﻢ ﻣﺰﺍﻳﺎ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﻌﻨﻮﺍﻥ "ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺍﳋﻠﻔﻴﺔ ﻭﻣﻌﺎﻳﲑ ﺍﻟﺘﻘﻴﻴﻢ‬
‫ﻭﺍﻷﺳﺌﻠﺔ" ‪ ‘Tax Expenditures: Background and Evaluation Criteria and Questions‬ﻭﺗﺘﺄﻟﻒ ﺍﻟﻮﺛﻴﻘﺔ ﻣﻦ ﳎﻤﻮﻋﺔ‬
‫ﻣﻦ ﺍﻷﺳﺌﻠﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻭﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺗﺮﻯ ﺃﻧﻪ ﻳﺘﻮﺟﺐ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻴﻬﺎ ﻋﻨﺪ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﳌﻠﺤﻖ‪.(2‬‬

‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬

‫ﰲ ﲢﻠﻴﻠﻪ ﳌﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻳﺮﻯ ﺩﻳﻮﺍﻥ ﺍﳌﺮﺍﺟﻌﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ‬
‫ﺗﺘﻀﻤﻨﻬﺎ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺒﻴﺖ ﺍﻷﺑﻴﺾ ﲣﻀﻊ ﻟﻌﺪﺩ ﺃﻗﻞ ﻣﻦ ﺍﳌﺮﺍﺟﻌﺎﺕ‪ ،‬ﻭﻟﻀﻮﺍﺑﻂ ﺃﻗﻞ‪ ،‬ﻭﺃﻗﻞ ﺍﻟﺘﻌﻠﻴﻘﺎﺕ‪ ،‬ﻭﺗﻮﻓﺮ ﺃﻗﻞ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﻋﻨﻬﺎ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﺫﻟﻚ ﺃﻥ ﺍﻟﺒﻴﺖ ﺍﻷﺑﻴﺾ ﻳﻠﺰﻡ ﻛﻞ ﺍﳉﻬﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ ﺑﺘﻘﺪﱘ ﺗﱪﻳﺮﺍﺕ ﻛﺘﺎﺑﻴﺔ‬
‫ﻋﻦ ﺗﻘﺪﻳﺮﺍ‪‬ﺎ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻻ ﻳﻠﺰﻣﻬﺎ ﺑﺘﻘﺪﱘ ﺗﱪﻳﺮﺍﺕ ﻛﺘﺎﺑﻴﺔ ﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬ﻛﻤﺎ ﺃﻥ ﻣﻘﺘﺮﺣﺎﺕ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺍﻟﱵ ﺗﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺪﻳﺪﺓ ﻭﺍﻟﺘﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ‪ ،‬ﺗﺮﺩ ﰲ ﻓﺼﻞ‬
‫ﻣﻨﻔﺼﻞ ﺇﱃ ﺟﺎﻧﺐ ﻣﻘﺘﺮﺣﺎﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻷﺧﺮﻯ‪ ،‬ﺩﻭﻥ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ ﲤﺜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﺗﺘﻀﻤﻦ ﺍﳌﻴﺰﺍﻧﻴﺔ‬
‫ﻭﺻﻔﺎ ﻣﻮﺟﺰﺍ ﻟﻼﻗﺘﺮﺍﺡ‪ ،‬ﺇﱃ ﺟﺎﻧﺐ ﺗﻘﺪﻳﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻟﻜﻞ ﺍﻗﺘﺮﺍﺡ ﺑﻌﻴﻨﻪ‪ .‬ﰒ ﺗﻘﺪﻡ ﺍﳋﺰﺍﻧﺔ ﺗﻘﺮﻳﺮ "ﺗﻔﺴﲑﺍﺕ ﻋﺎﻣﺔ ﻋﻦ‬
‫ﻣﻘﺘﺮﺣﺎﺕ ﺇﻳﺮﺍﺩﺍﺕ ﺍﻹﺩﺍﺭﺓ " ﺇﱃ ﺍﻟﻜﻮﻧﻐﺮﺱ‪ ،‬ﻭﺑﺎﻟﻨﺴﺒﺔ ﳉﻤﻴﻊ ﻣﻘﺘﺮﺣﺎﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻳﻘﺪﻡ ﺍﻟﺘﻘﺮﻳﺮ ﻋﻤﻮﻣﺎ ﻭﺻﻔﺎ ﻟﻠﻘﺎﻧﻮﻥ ﺍﳊﺎﱄ ﺍﳌﺘﻌﻠﻖ ﺑﻜﻞ ﺍﻗﺘﺮﺍﺡ‪ ،‬ﻭﺍﻟﺴﺒﺐ ﺍﻟﺬﻱ ﻣﻦ ﺃﺟﻠﻪ ﺗﻘﺘﺮﺡ ﺍﻹﺩﺍﺭﺓ ﺗﻐﻴﲑﻩ‪،‬‬
‫ﻭﻭﺻﻒ ﺍﻻﻗﺘﺮﺍﺡ‪ .‬ﻛﻤﺎ ﻳﺘﻀﻤﻦ ﺟﺪﻭﻻ ﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳋﺎﺻﺔ ﺑﻜﻞ ﺍﻗﺘﺮﺍﺡ‪.1‬‬

‫‪1 United States Government Accountability Office (GAO)(2016),Op.cit, PP 15-18.‬‬

‫‪118‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﰲ ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻜﻮﻧﻐﺮﺱ‪ ،‬ﺗﻌﺎﻣﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳚﺮﻱ ﺍﻟﻨﻈﺮ ﰲ ﲤﺪﻳﺪﻫﺎ ﻋﻠﻰ ﳓﻮ ﳑﺎﺛﻞ‬
‫ﻟﻺﻧﻔﺎﻕ ﺍﻹﻟﺰﺍﻣﻲ‪ ،‬ﻭﲣﻀﻊ ﺍﳌﻘﺘﺮﺣﺎﺕ ﺍﳉﺪﻳﺪﺓ ﻟﻀﻮﺍﺑﻂ ﻣﻮﺣﺪﺓ؛ ﻭﻟﻜﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺎﺭﻳﺔ ﻻ ﲣﻀﻊ ﻟﻌﻤﻠﻴﺎﺕ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ‪ .‬ﻛﻤﺎ ﺗﻘﻮﻡ ﳉﺎﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﳎﻠﺲ ﺍﻟﻨﻮﺍﺏ ﻭﳎﻠﺲ ﺍﻟﺸﻴﻮﺥ ﺑﻮﺿﻊ ﻗﺮﺍﺭ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺬﻱ‬
‫ﳛﺪﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﳎﻤﻮﻋﻬﺎ ﻣﺼﻨﻔﺔ ﺗﺼﻨﻴﻔﺎ ﻭﻇﻴﻔﻴﺎ‪ ،‬ﻭﻛﺬﻟﻚ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺴﺘﻬﺪﻓﺔ‪ .‬ﻭﺧﻼﻓﺎ ﻟﻺﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻓﺈﻥ‬
‫ﺍﻵﺛﺎﺭ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻏﲑ ﻣﺪﺭﺟﺔ ﺻﺮﺍﺣﺔ ﰲ ﻗﺮﺍﺭ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﺑﺪﻻ ﻣﻦ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻷﻫﺪﺍﻑ ﺍﻹﲨﺎﻟﻴﺔ‬
‫ﻟﻺﻳﺮﺍﺩﺍﺕ ﺗﺄﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﺳﻴﺘﻢ ﺍﻟﺘﺨﻠﻲ ﻋﻨﻬﺎ ﺑﺴﺒﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﻄﻠﺐ ﻣﻦ ﻣﻜﺘﺐ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﻟﻜﻮﻧﻐﺮﺱ ﻭﺿﻊ ﻗﺎﺋﻤﺔ ﺷﺎﻣﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﳝﻜﻦ ﻷﻋﻀﺎﺀ ﺍﻟﻠﺠﺎﻥ ﺍﻗﺘﺮﺍﺡ ﺗﺸﺮﻳﻌﺎﺕ ﻟﻠﻮﻓﺎﺀ‬
‫ﺑﺄﻫﺪﺍﻑ ﺍﻹﻧﻔﺎﻕ ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﶈﺪﺩﺓ ﰲ ﻗﺮﺍﺭ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺑﺼﺮﻑ ﺍﻟﻨﻈﺮ ﻋﻦ ﻋﻤﻠﻴﺔ ﺍﻻﻋﺘﻤﺎﺩﺍﺕ ﺍﻟﺴﻨﻮﻳﺔ‪ ،‬ﺗﺸﻤﻞ‬
‫ﺗﺸﺮﻳﻌﺎﺕ ﳉﻨﺔ ﺻﻴﺎﻏﺔ ﺍﻟﻀﺮﺍﺋﺐ ﲤﺪﻳﺪﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻘﺘﺮﺣﺎ‪‬ﺎ‪ .‬ﻭﻗﺪ ﺗﻀﻊ ﺗﺸﺮﻳﻌﺎﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﺇﱃ ﺃﺟﻞ ﻏﲑ ﻣﺴﻤﻰ ﺃﻭ ﻟﻔﺘﺮﺍﺕ ﳏﺪﺩﺓ‪ .‬ﻭﻻ ﻳﻠﺰﻡ ﺇﻋﺎﺩﺓ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺎ ﱂ ﺗﻜﻦ ﻗﺪ ﺍﻧﺘﻬﺖ‬
‫ﺻﻼﺣﻴﺘﻬﺎ‪ ،‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻗﺘﺮﺍﺡ ﺗﻐﻴﲑﺍﺕ ﰲ ﺃﻱ ﺳﻨﺔ‪.‬‬

‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻮﺯﺍﺭﺍﺕ ﺍﻟﱵ ﺗﺘﻮﱃ ﺗﺴﻴﲑ ﺑﺮﻧﺎﻣﺞ ﺇﻧﻔﺎﻕ ﺿﺮﻳﱯ ﻣﺎ‪ ،‬ﻓﺈﻥ ﻣﻜﺘﺐ ﺇﺩﺍﺭﺓ ﺍﻟﺸﺆﻭﻥ ﺍﳌﺎﻟﻴﺔ ﺑﺎﻟﺒﻴﺖ ﺍﻷﺑﻴﺾ‬
‫ﻳﻠﺰﻣﻬﺎ ﺑﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﺴﺐ ﺍﻻﻗﺘﻀﺎﺀ‪ ،‬ﺍﳌﺮﺗﺒﻄﺔ ﲟﺨﺘﻠﻒ ﺍﻟﱪﺍﻣﺞ ﻭﺍﻷﻧﺸﻄﺔ ﺍﻻﲢﺎﺩﻳﺔ ﺍﻟﱵ ﺗﺴﻬﻢ ﰲ‬
‫ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺍﻷﻫﺪﺍﻑ ﺫﺍﺕ ﺍﻷﻭﻟﻮﻳﺔ ﻟﻜﻞ ﻭﺯﺍﺭﺓ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﲣﻀﻊ ﻟﻨﻔﺲ ﻣﺴﺘﻮﻯ ﺍﻻﺳﺘﻌﺮﺍﺽ‬
‫ﻛﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻷ‪‬ﺎ ﺗﻌﺘﱪ ﻣﻜﻤﻠﺔ ﺃﻭ ﺑﺪﻳﻼ ﻟﱪﺍﻣﺞ ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ ﻭﺗﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ‪،‬‬
‫ﻭﻫﻲ ﻣﻠﺰﻣﺔ ﺑﺘﻘﺪﱘ ﺗﻘﺮﻳﺮ ﺳﻨﻮﻱ ﺣﻮﻝ ﻣﺪﻯ ﺍﻟﺘﻘﺪﻡ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﻣﻦ ﺃﺟﻞ ﺇﻋﺪﺍﺩ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻟﺴﻨﻮﻱ ﻭﻭﺿﻊ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﻋﻠﻴﻬﺎ ﺍﻟﺘﻨﺴﻴﻖ ﻣﻊ ﻣﻜﺘﺐ ﲢﻠﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺎﺑﻊ ﻟﻮﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﻷﺳﺎﻟﻴﺐ ﻟﺘﻘﻴﻴﻢ ﺁﺛﺎﺭ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺆﺛﺮ ﻋﻠﻰ ﺃﻫﺪﺍﻑ ﺑﺮﺍﻣﺞ ﺍﻟﻮﺯﺍﺭﺓ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﻨﺒﻐﻲ ﻋﻠﻴﻬﺎ ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﺗﻘﺪﻡ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺍﺭﺍﺕ ﻣﱪﺭﺍﺕ ﻣﻴﺰﺍﻧﻴﺘﻬﺎ ﻟﻠﻜﻮﻧﻐﺮﺱ ﲟﺎ ﰲ ﺫﻟﻚ ﲤﺪﻳﺪﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﻗﺪ‬
‫ﺗﺘﻀﻤﻦ ﻫﺬﻩ ﺍﳌﱪﺭﺍﺕ ﺗﻜﺎﻟﻴﻒ ﺑﺮﻧﺎﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻣﻘﺎﻳﻴﺲ ﺃﺩﺍﺀ ﺍﻟﻮﺯﺍﺭﺍﺕ‪ ،‬ﻭﻋﺪﺩ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺍﻟﱪﻧﺎﻣﺞ‪.1‬‬

‫‪ -2‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬

‫ﺗﻘﻮﻡ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﺍﳌﻌﻨﻴﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﻭﻣﻜﺘﺐ ﲢﻠﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺘﺎﺑﻊ ﻟﻮﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ‬
‫ﺍﻷﻣﺮﻳﻜﻴﺔ ﺑﻨﺸﺮ ﺗﻘﺪﻳﺮﺍﺕ ﻣﻨﻔﺼﻠﺔ ﻟﻺﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺳﻨﻮﻳﺎ‪ .‬ﻛﻤﺎ ﻳﻨﺸﺮ ﻣﻜﺘﺐ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﻟﻜﻮﻧﻐﺮﺱ ﺃﻳﻀﺎ ﳎﻤﻮﻋﺔ‬
‫ﻣﺘﻨﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺗﺘﻀﻤﻦ ﺗﻘﺪﻳﺮﺍﺕ ﻣﻔﺼﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻘﺎﺭﻳﺮ ﻣﺘﻨﻮﻋﺔ ﻳﺮﻓﻌﻬﺎ ﺩﻳﻮﺍﻥ ﺍﶈﺎﺳﺒﺔ‬

‫‪1 USA( GAO) (2016),OP.cit , PP 18-23‬‬

‫‪119‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳊﻜﻮﻣﻴﺔ ﺇﱃ ﺍﻟﻜﻮﻧﻐﺮﺱ‪ .‬ﺑﻴﻨﻤﺎ ﲣﻀﻊ ﺃﺣﻜﺎﻡ ﳏﺪﺩﺓ ﻓﻘﻂ ﻟﻠﺘﻘﻴﻴﻢ ﺍﳌﻔﺼﻞ ﺳﻨﻮﻳﺎ‪ ،‬ﻓﺎﻟﺘﻘﻴﻴﻤﺎﺕ ﺍﻟﺸﺎﻣﻠﺔ ﻟﻺﻧﻔﺎﻕ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﻟﱵ ﲡﺮﻳﻬﺎ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺗﺘﻌﻠﻖ ﻋﻤﻮﻣﺎ ﲟﻘﺘﺮﺣﺎﺕ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﻴﺪ ﺍﻟﺪﺭﺍﺳﺔ‪ ،‬ﺃﻭ ﺇﺻﻼﺣﺎﺕ ﺍﶈﺘﻤﻠﺔ‬
‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺗﻌﺘﻤﺪ ﻛﻞ ﻣﻦ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻭﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﻋﻠﻰ ﻣﻘﺎﺭﺑﺔ ﳐﺘﻠﻔﺔ ﰲ ﲢﺪﻳﺪ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻳﻌﻮﺩ‬
‫ﺫﻟﻚ ﺇﱃ ﺃﻥ ﻗﺎﻧﻮﻥ ﺳﻨﺔ ‪ 1974‬ﺍﻟﺬﻱ ﺃﻟﺰﻡ ﺑﻀﺮﻭﺭﺓ ﻧﺸﺮ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﱂ ﳛﺪﺩ ﻣﻌﺎﻳﲑ ﲢﺪﻳﺪ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭﺗﻠﻚ ﺍﻟﱵ ﺗﻌﺘﱪ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻭﻧﺘﻴﺠﺔ ﻟﺬﻟﻚ ﺃﺻﺒﺢ ﲢﺪﻳﺪ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻋﻤﻠﻴﺔ ﲢﻜﻴﻢ ﺗﻘﻮﻡ ﺑﻪ ﺍﳉﻬﺔ ﺍﻟﻘﺎﺋﻤﺔ ﺑﺎﻟﺘﻘﺪﻳﺮ‪ ،‬ﻭﲟﺮﻭﺭ ﺍﻟﺰﻣﻦ ﺍﻛﺘﺴﺒﺖ ﻛﻞ ﺟﻬﺔ ﺗﻘﻠﻴﺪﺍ ﳑﻴﺰﺍ ﰲ ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮﻫﺎ‪.‬‬
‫ﻓﺎﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﲢﺪﺩ ﺑﻨﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﺗﻌﺮﻑ ﺑﺎﺳﻢ "ﻗﺎﻧﻮﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﻌﺎﺩﻳﺔ"‪ ،‬ﻭﺍﻟﱵ ﺗﺴﺘﺨﺪﻡ‬
‫ﻣﻔﻬﻮﻣﺎ ﺃﻭﺳﻊ ﻟﻠﺪﺧﻞ ﻣﻦ ﻣﻔﻬﻮﻡ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ ﺍﻷﻣﺮﻳﻜﻲ‪ ،‬ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺃﺣﻜﺎﻡ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻌﺎﺩﻳﺔ ﻭﺍﻷﺣﻜﺎﻡ‬
‫‪1‬‬
‫ﺍﳋﺎﺻﺔ‪ .‬ﺃﻣﺎ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﻓﺘﺤﺪﺩ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻔﻬﻮﻣﲔ ﻟﻠﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪:‬‬
‫‪ -‬ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﺩﻳﺔ ‪ :The normal tax baseline‬ﻭﻫﻲ ﻣﺒﻨﻴﺔ ﻋﻠﻰ ﺻﻴﻐﺔ ﻋﻤﻠﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‬
‫ﺍﻟﺸﺎﻣﻠﺔ ﺍﻟﱵ ﺗﻌﺮﻑ ﺍﻟﺪﺧﻞ ﻛﻤﺠﻤﻮﻉ ﺍﻻﺳﺘﻬﻼﻙ ﻭﺍﻟﺘﻐﲑ ﰲ ﺍﻟﺜﺮﻭﺓ ﺍﻟﺼﺎﻓﻴﺔ ﰲ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‪ .‬ﻭﺗﺴﻤﺢ‬
‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﺩﻳﺔ ﺑﺎﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺸﺨﺼﻴﺔ‪ ،‬ﻭﺧﺼﻢ ﻗﻴﺎﺳﻲ‪ ،‬ﻭﺧﺼﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺪﺧﻞ‪.‬‬
‫ﻭﻫﻮ ﻻ ﻳﻘﺘﺼﺮ ﻋﻠﻰ ﻫﻴﻜﻞ ﻣﻌﲔ ﻟﻠﻤﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﻭ ﻣﻦ ﺧﻼﻝ ﺗﻌﺮﻳﻒ ﳏﺪﺩ ﻟﻮﺣﺪﺓ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ؛‬
‫‪ -‬ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ‪ : The reference tax baseline‬ﻭﻫﻲ ﻣﺒﻨﻴﺔ ﺃﻳﻀﺎ ﻋﻠﻰ ﺿﺮﻳﺒﺔ ﺩﺧﻞ ﺷﺎﻣﻠﺔ‪،‬‬
‫ﻭﻟﻜﻨﻬﺎ ﺃﻗﺮﺏ ﺇﱃ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻘﺎﺋﻢ‪ .‬ﻭﻟﻜﻨﻪ ﻳﺆﺩﻱ ﺇﱃ ﺍﳔﻔﺎﺽ ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻴﺚ ﺗﻘﺘﺼﺮ ﻋﻠﻰ‬
‫ﺍﻻﺳﺘﺜﻨﺎﺀﺍﺕ ﺍﳋﺎﺻﺔ ﻣﻦ ﻗﺎﻋﺪﺓ ﺿﺮﻳﺒﻴﺔ ﺗﻘﺪﻡ ﻋﻤﻮﻣﺎ ﳋﺪﻣﺔ ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﱪﻧﺎﳎﻴﺔ ﺑﻄﺮﻳﻘﺔ ﺗﺸﺒﻪ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ‬
‫ﺍﳌﺒﺎﺷﺮ‪ .‬ﻓﺎﳌﺨﺼﺼﺎﺕ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﻫﻲ ﻋﻤﻮﻣﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﻌﺎﺩﻳﺔ‪ ،‬ﻭﻟﻜﻦ ﺍﻟﻌﻜﺲ ﻟﻴﺲ ﺻﺤﻴﺤﺎ ﺩﺍﺋﻤﺎ‪.‬‬

‫ﻳﻌﺘﺮﻑ ﻛﻼ ﺍﳌﻔﻬﻮﻣﲔ ﺑﺎﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﻌﺎﺩﻳﺔ )ﺍﻟﻘﻴﺎﺳﻴﺔ( ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺸﺨﺼﻴﺔ ﺍﻟﱵ ﲣﺘﻠﻒ‬
‫ﺣﺴﺐ ﺍﻟﺪﺧﻞ ﻭﺍﳊﺎﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻛﺬﺍ ﺧﺼﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻟﺸﺮﻛﺎﺕ‬
‫ﺑﺸﻜﻞ ﻣﻨﻔﺼﻞ‪ .‬ﺑﻴﻨﻤﺎ ﲣﺘﻠﻒ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﺩﻳﺔ ﻋﻦ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﰲ ﻛﻮ‪‬ﺎ ﻻ ﺗﺸﻤﻞ ﺍﻟﺘﻐﲑ ﰲ‬

‫‪1 U.S. Department of the Treasury Office of Tax Analysis , 2015, P 2.‬‬

‫‪120‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﺗﻌﺘﱪ ﻛﻞ ﺍﳓﺮﺍﻑ ﻋﻦ ﺍﳌﻌﺪﻝ ﺍﻷﻗﺼﻰ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﺪﺭﺝ ﺍﻟﺘﺤﻮﻳﻼﺕ‬
‫ﺍﻟﻨﻘﺪﻳﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺇﱃ ﺍﻷﻓﺮﺍﺩ ﺿﻤﻦ ﻋﻨﺎﺻﺮ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﻳﻌﺘﱪ ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪.1‬‬

‫ﻗﺒﻞ ‪ ،1982‬ﱂ ﺗﻜﻦ ﻫﻨﺎﻙ ﺍﺧﺘﻼﻓﺎﺕ ﻛﺒﲑﺓ ﺑﲔ ﻗﻮﺍﺋﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪﻫﺎ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫ﻭﺗﻠﻚ ﺍﻟﱵ ﺗﻌﺪﻫﺎ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ‪ ،‬ﻭﰲ ﺗﻠﻚ ﺍﻟﺴﻨﺔ ﺷﺮﻋﺖ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﳑﺎ‬
‫ﺃﺩﻯ ﺇﱃ ﻇﻬﻮﺭ ﻭﺗﻮﺳﻊ ﺍﻻﺧﺘﻼﻑ ﺑﲔ ﺍﻟﻘﺎﺋﻤﺘﲔ‪ .‬ﺣﺪﺩﺕ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﰲ ﺗﻘﺮﻳﺮﻫﺎ ﻟﺴﻨﺔ‪ 2014‬ﺳﺘﺔ‬
‫‪2‬‬
‫ﺟﻮﺍﻧﺐ ﳐﺘﻠﻔﺔ ﲤﻴﺰ ﺗﻘﺪﻳﺮﺍ‪‬ﺎ ﻋﻦ ﺗﻘﺪﻳﺮﺍﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ‪ .‬ﻭﻫﻲ‪:‬‬
‫‪ -‬ﻳﺴﺘﺨﺪﻡ ﻣﻮﻇﻔﻮ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻭﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺃﺳﺎﻟﻴﺐ ﳐﺘﻠﻔﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻻ ﳝﻜﻦ‬
‫ﺍﺟﺮﺍﺀ ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ؛‬
‫‪ -‬ﺗﺴﺘﺨﺪﻡ ﺍﳋﺰﻳﻨﺔ ﺗﺼﻨﻴﻔﺎ ﳐﺘﻠﻔﺎ ﻟﺘﻠﻚ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﳝﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﺟﺰﺀﺍ ﻣﻦ ﺿﺮﺍﺋﺐ ﺍﻟﺪﺧﻞ ﺍﻟﻌﺎﺩﻳﺔ‪ .‬ﻭﻣﻨﻬﺠﻴﺔ‬
‫ﻣﻮﻇﻔﻲ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻳﺘﻀﻤﻦ ﺗﻌﺮﻳﻔﺎ ﺃﻭﺳﻊ ﻣﻦ ﻗﺎﻋﺪﺓ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﻌﺎﺩﻳﺔ؛‬
‫‪ -‬ﲣﺘﻠﻒ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﺗﻌﺘﻤﺪﻫﺎ ﻛﻞ ﺟﻬﺔ‪ ،‬ﺣﻴﺚ ﺗﻌﺘﺪ ﺗﻘﺪﻳﺮﺍﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺗﻘﺪﻳﺮﺍﺕ ﻣﻮﻇﻔﻲ ﺍﻟﻠﺠﻨﺔ‬
‫ﺍﳌﺸﺘﺮﻛﺔ ‪ .‬ﻭﺗﺴﺘﻨﺪ ﺣﺴﺎﺑﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺨﺰﻳﻨﺔ ﺇﱃ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻺﺩﺍﺭﺓ‪ .‬ﺗﺴﺘﻨﺪ ﺣﺴﺎﺑﺎﺕ‬
‫ﻣﻮﻇﻔﻲ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﺇﱃ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﻳﻌﺪﻫﺎ ﺍﻹﺣﺘﻴﺎﻃﻲ ﺍﻟﻔﺪﺭﺍﱄ؛‬
‫‪ -‬ﺗﻐﻄﻲ ﺗﻘﺪﻳﺮﺍﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻷﺧﲑﺓ ﻭﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻘﺒﻠﺔ‪ ،‬ﺃﻱ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﻟﻴﺔ‬
‫‪ .2019-2013‬ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳊﺎﻟﻴﺔ‪ ،‬ﻭﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪ ،‬ﺃﻱ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳌﺎﻟﻴﺔ ‪.2018-2014‬‬
‫‪ -‬ﻻ ﺗﺸﻤﻞ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪﻫﺎ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻻ ﺗﺘﺠﺎﻭﺯ ﺗﻜﻠﻔﺘﻬﺎ ﻋﻠﻰ‬
‫ﻣﺪﻯ ﲬﺲ ﺳﻨﻮﺍﺕ ‪ 50‬ﻣﻠﻴﻮﻥ ﺩﻭﻻﺭ‪ .‬ﺑﻴﻨﻤﺎ ﺗﻘﺪﺭ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺘﺮﺏ‬
‫ﺗﻜﻠﻔﺘﻬﺎ ﻣﻦ ‪ 10‬ﻣﻼﻳﲔ ﺩﻭﻻﺭ ﺳﻨﻮﻳﺎ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎﺀ ﺗﻠﻚ ﺍﳌﺨﺼﺼﺎﺕ ﺍﳌﻘﺪﺭﺓ ﰲ ﻛﻞ ﺳﻨﺔ‪ ،‬ﺃﻱ ﺃﻥ ﺫﻟﻚ ﻳﺆﺩﻱ ﺇﱃ‬
‫ﺧﺴﺎﺭﺓ ﺃﻗﻞ ﻣﻦ ‪ 5‬ﻣﻼﻳﲔ ﺩﻭﻻﺭ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻋﻠﻰ ﻣﺪﻯ ﺍﻟﺴﻨﻮﺍﺕ ‪ 2013‬ﺣﱴ ‪.2019‬‬
‫‪ -‬ﺗﺘﻀﻤﻦ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﺗﻘﺪﻳﺮﺍ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ‪.‬‬
‫ﻳﺒﲔ ﺍﳉﺪﻭﻝ ‪ 16‬ﺃﺩﻧﺎﻩ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﺧﺘﻼﻓﺎﺕ ﺑﲔ ﻣﻘﺎﺭﺑﱵ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻜﻞ ﻣﻦ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﻭﺍﻟﻠﺠﻨﺔ‬
‫ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪.‬‬

‫‪1 Amy Hinz & Russell Spivak, An Analysis of the Tax Expenditure Budget, Harvard Law School‬‬
‫‪Federal Budget Policy Seminar, Briefing Paper No. 57,2016,P 9.‬‬
‫‪2 USA, JOINT COMMITTEE ON TAXATION, ESTIMATES OF FEDERAL TAX EXPENDITURES FOR‬‬
‫‪FISCAL YEARS 2014-2018, 2014, PP 13-14.‬‬

‫‪121‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳉﺪﻭﻝ‪ :16‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﻣﻘﺎﺭﺑﱵ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬

‫ﺗﻘﺪﻳﺮﺍﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ‬ ‫ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ‬ ‫ﻋﻨﺎﺻﺮ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﻳﻐﻄﻲ ﻓﺘﺮﺓ ‪ 11‬ﻋﺎﻣﺎ‪ ،‬ﺑﺪﺀﺍ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺎﺿﻴﺔ‬ ‫ﻳﻐﻄﻲ ﻓﺘﺮﺓ ‪ 5‬ﺳﻨﻮﺍﺕ‪ ،‬ﺑﺪﺀﺍ ﻣﻦ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺎﺿﻴﺔ‬ ‫ﺍﻟﻔﺘﺮﺓ‬
‫ﺗﻘﺪﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻘﺘﺮﺏ ﺗﻜﻠﻔﺘﻬﺎ‬ ‫ﻻ ﺗﻘﺪﺭ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻻ ﺗﺘﺠﺎﻭﺯ‬ ‫ﺍﳊﺪ ﺍﻷﺩﱏ‬
‫ﻣﻦ ‪ 10‬ﻣﻼﻳﲔ ﺩﻭﻻﺭ ﺳﻨﻮﻳﺎ‪.‬‬ ‫‪ 50‬ﻣﻠﻴﻮﻥ ﺩﻭﻻﺭ ﻋﻠﻰ ﻣﺪﻯ ‪ 5‬ﺳﻨﻮﺍﺕ‪.‬‬
‫ﺍﳊﺴﺎﺑﺎﺕ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺗﻮﻗﻌﺎﺕ ﺍﻹﺩﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬ ‫ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳊﺴﺎﺑﺎﺕ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ‬
‫ﻳﻌﺪﻫﺎ ﺍﻻﺣﺘﻴﺎﻃﻲ ﺍﻟﻔﺪﺭﺍﱄ‪.‬‬
‫ﻋﺎﺩﻱ ﻭﺍﳌﺮﺟﻌﻲ‬ ‫ﻋﺎﺩﻱ‪.‬‬ ‫ﺧﻂ ﺍﻷﺳﺎﺱ‬
‫ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻻﻟﺘﺰﺍﻡ ﺍﻟﻀﺮﻳﱯ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ ﺍﳊﺎﱄ‬ ‫ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻻﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ‬ ‫ﻗﻴﺎﺱ‬
‫ﺍﳊﺎﱄ ﻭﺍﻻﻟﺘﺰﺍﻡ ﺍﻟﻀﺮﻳﱯ ﺇﺫﺍ ﰎ ﺇﻟﻐﺎﺀ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﺳﺘﻔﺎﺩﺓ ﻭﺍﻻﻟﺘﺰﺍﻡ ﺍﻟﻀﺮﻳﱯ ﺇﺫﺍ ﰎ ﺇﻟﻐﺎﺀ ﺍﻟﻘﺎﻧﻮﻥ ﻭﻣﻨﻊ ﺩﺍﻓﻊ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺃﻓﻀﻞ ﺧﺼﻢ ﺍﳌﻘﺒﻞ‬ ‫ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺃﻓﻀﻞ ﺧﺼﻢ ﺍﳌﻘﺒﻞ‪) .‬ﻃﺮﻳﻘﺔ‬
‫)ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ(‬ ‫ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ(‬
‫ﺗﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫ﺗﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺎﺳﺒﺔ ﺍﻟﻨﻘﺪﻳﺔ ﻣﻦ ﻗﺒﻞ‬ ‫ﺃﻣﺜﻠﺔ ﻋﻠﻰ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳌﻨﺎﺯﻝ ﺍﻟﱵ ﻳﺸﻐﻠﻬﺎ ﺍﳌﺎﻟﻚ‪.‬‬ ‫ﺑﻌﺾ ﺍﻷﻋﻤﺎﻝ‪.‬‬ ‫ﺍﻻﺧﺘﻼﻓﺎﺕ‬

‫‪Amy Hinz & Russell Spivak, An Analysis of the Tax Expenditure Budget, Harvard‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪Law School Federal Budget Policy Seminar, Briefing Paper No. 57,2016,P 11.‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﻋﺘﻤﺎﺩ ﻛﻞ ﻣﻦ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﻭﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻠﻜﻮﻧﻐﺮﺱ ﻋﻠﻰ ﻣﻨﻬﺠﻴﺎﺕ ﳐﺘﻠﻔﺔ ﻧﺴﺒﻴﺎ ﻟﻘﻴﺎﺱ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﻥ ﻗﺎﺋﻤﱵ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺘﺸﺎ‪‬ﺔ ﻟﻜﻨﻬﺎ ﻏﲑ ﻣﺘﻄﺎﺑﻘﺔ‪ .1‬ﻛﻤﺎ ﺃﻥ ﻛﻼ ﺍﻟﻘﺎﺋﻤﺘﲔ ﺗﻮﻓﺮﺍﻥ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﻣﻮﺛﻮﻗﺔ ﻭﻣﻔﻴﺪﺓ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .2‬ﻭﺗﺼﻨﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻧﻔﺲ ﺍﻟﻔﺌﺎﺕ ﺍﻟﻮﻇﻴﻔﻴﺔ ﻟﺘﺼﻨﻴﻒ‬
‫ﻧﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬

‫‪ -3‬ﺗﻄﻮﺭ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬

‫ﻣﻦ ﺍﻟﻄﺮﻕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺒﺤﺚ ﻋﻦ ﺍﲡﺎﻫﺎﺕ ﺍﻟﺘﻐﲑ ﻋﻠﻰ ﺍﻣﺘﺪﺍﺩ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﻣﻌﻴﻨﺔ‪.‬‬
‫ﻭﻳﻮﺿﺢ ﺍﻟﺸﻜﻞ ‪ 11‬ﺍﳌﻮﺍﱄ ﻧﺴﺒﺔ ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺇﱃ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻻﲢﺎﺩﻳﺔ ﻭﺇﱃ‬
‫ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ .‬ﺣﻴﺚ ﺗﺴﻤﺢ ﺍﻟﻨﺴﺒﺔ ﺍﻷﻭﱃ ﺑﺒﻴﺎﻥ ﺣﺠﻢ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﻣﻨﻪ ﻋﻠﻰ‬

‫‪1 John O’Hare , Mary Schmitt and Judy Xanthopoulos, Measuring the Benefit of Federal Tax‬‬
‫‪Expenditures Used by Small Business, Office of Advocacy,2013 p1‬‬
‫‪2 Amy Hinz & Russell Spivak, Op.cit , P 11.‬‬

‫‪122‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻻﻗﺘﺼﺎﺩ ﻭﺑﻴﺎﻥ ﺃﺛﺮ ﺍﻟﺘﻐﲑﺍﺕ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ‪ ،‬ﰲ ﺣﲔ ﺃﻥ ﺍﻟﻨﺴﺒﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺗﺒﲔ ﺍﻵﺛﺎﺭ ﺍﻟﻨﺎﲨﺔ ﻋﻦ‬
‫ﺍﻟﺘﻐﻴﲑﺍﺕ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ‪.‬‬
‫ﺍﻟﺸﻜﻞ ‪ :11‬ﺗﻄﻮﺭ ﻧﺴﺒﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻭﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫ﻟﻠﻔﺘﺮﺓ ‪2014-1974‬‬

‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪Usa, Congressional Research Service, Tax Expenditures: Overview and Analysis, 2015, P 7.‬‬

‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﻟﺸﻜﻞ ﺃﻋﻼﻩ ﺍﺭﺗﻔﺎﻉ ﺍﳌﺒﻠﻎ ﺍﻟﻨﺴﱯ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻮﺗﲑﺓ ﻣﺘﺴﺎﺭﻋﺔ ﻣﻨﺬ ﺳﻨﺔ ‪ 1974‬ﺣﱴ‬
‫ﻣﻨﺘﺼﻒ ﺍﻟﺜﻤﺎﻧﻴﻨﺎﺕ‪ ،‬ﻗﺒﻞ ﺃﻥ ﻳﻌﻮﺩ ﺇﱃ ﻣﺴﺘﻮﻳﺎﺕ ﺃﻗﻞ ﻣﻦ ﺫﻟﻚ ﺑﻌﺪ ﺳﻨﺔ ‪ ،1986‬ﻧﺘﻴﺠﺔ ﻗﺎﻧﻮﻥ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﻟﻌﺎﻡ‬
‫‪ 1986‬ﺍﻟﺬﻱ ﺃﻟﻐﻰ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻗﻠﺺ ﻣﻦ ﺃﺧﺮﻯ‪ ،‬ﻭﺍﻻﳔﻔﺎﺽ ﺍﻟﻜﺒﲑ ﰲ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﺣﻴﺚ‬
‫ﻗﺪﺭﺕ ﻭﺯﺍﺭﺓ ﺍﳋﺰﺍﻧﺔ ﺃﻥ ﻗﺎﻧﻮﻥ ﻋﺎﻡ ‪ 1986‬ﺃﺩﻯ ﺇﱃ ﺧﻔﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻨﺴﺒﺔ ‪ ،٪40‬ﻏﲑ ﺃﻥ ﺫﻟﻚ ﱂ ﻳﺪﻡ‬
‫ﻃﻮﻳﻼ‪ ،‬ﺣﻴﺚ ﺑﺪﺃ ﺍﻟﻜﻮﻧﻐﺮﺱ ﰲ ﺯﻳﺎﺩﺓ ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺃﻭﺍﺧﺮ ﺍﻟﺘﺴﻌﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﳌﺎﺿﻲ‪ .1‬ﻭﻗﺪ ﺍﺗﺴﻤﺖ‬
‫ﺍﻟﻔﺘﺮﺓ ﺍﻟﱵ ﺃﻋﻘﺒﺖ ﺳﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺼﺎﳊﺔ ﻭﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﻟﻌﺎﻡ ‪ 2001‬ﻭﻗﺎﻧﻮﻥ ﺍﻟﺘﻮﻓﻴﻖ ﺍﻟﻀﺮﻳﱯ‬
‫ﻟﻠﻮﻇﺎﺋﻒ ﻭﺍﻟﻨﻤﻮ ﺍﻟﻀﺮﻳﱯ ﻟﻌﺎﻡ ‪ 2003‬ﺑﺎﺭﺗﻔﺎﻉ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.2‬‬

‫‪1 Amy Hinz & Russell Spivak ,op.cit,P 6.‬‬

‫‪2 Usa, Congressional Research Service, Tax Expenditures: Overview and Analysis, 2015, P 7‬‬
‫*ﺑﻌﻨﻮﺍﻥ‪"The Distribution of Major Tax Expenditures in the Individual Tax System" :‬‬

‫‪123‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪‬ﺪﻑ ﲢﺪﻳﺪ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻗﺎﻡ ﻣﻜﺘﺐ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﺎﻟﻜﻮﻧﻐﺮﺱ ﺑﺪﺭﺍﺳﺔ ﺳﻨﺔ ‪*2013‬‬
‫ﺧﻠﺼﺖ ﺇﱃ ﺃﻥ ‪ % 66‬ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺮﺗﺒﻄﺔ ﺑـ‪ 10‬ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻓﻘﻂ‪.‬ﻭ ﺃﻥ ‪ %51‬ﻣﻦ ﺗﻜﻠﻔﺔ‬
‫ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﳐﺘﺎﺭﺓ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﺍﳋﻤﺲ ﺍﻷﻋﻠﻰ ﻣﻦ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ)ﺃﻱ ‪ ،(%20‬ﻭﻳﺴﺘﻔﻴﺪ ‪ %80‬ﻣﻦ ﺩﺍﻓﻌﻲ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ‪ % 49‬ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ) ﺍﻟﺸﻜﻞ‪.(.12‬‬
‫ﺍﻟﺸﻜﻞ ‪ :12‬ﺗﻮﺯﻳﻊ ﺃﻫﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﳎﻮﻋﺎﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻨﻬﺎ ﻟﺴﻨﺔ ‪2013‬‬

‫‪Usa, Congressional Research Service, Op.cit, P6.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻻﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻳﺮﻟﻨﺪﺍ‬

‫ﺃﺻﺪﺭﺕ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺍﻻﻳﺮﻟﻨﺪﻳﺔ ﺳﻨﺔ ‪ 2014‬ﺗﻘﺮﻳﺮﺍ ﻳﺘﻀﻤﻦ ﺍﳌﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﻷﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﰲ ﺍﻟﺘﻘﻴﻴﻢ‬
‫ﺍﳌﺴﺒﻖ ﻭﺍﻟﻼﺣﻖ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺪﻑ ﻣﺴﺎﻋﺪﺓ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﻋﻨﺪ ﺩﺭﺍﺳﺔ ﺇﺩﺧﺎﻝ ﺇﻧﻔﺎﻕ ﺿﺮﻳﱯ ﺟﺪﻳﺪ ﻣﺴﺘﻘﺒﻼ ﺃﻭ‬
‫ﻋﻨﺪ ﺍﺳﺘﻌﺮﺍﺽ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻗﺎﺋﻤﺔ‪.‬ﻛﻤﺎ ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﺇﱃ ﺗﻮﺿﻴﺢ ﺍﻟﺪﻭﺭ ﻭﺍﳋﺼﺎﺋﺺ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺳﻴﺎﻕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻷﻳﺮﻟﻨﺪﻳﺔ‪ .‬ﻭﻫﻮ ﻳﺼﻒ ﺍﻟﻈﺮﻭﻑ ﺍﶈﺪﻭﺩﺓ ﺍﻟﱵ ﻳﻨﺒﻐﻲ ﻓﻴﻬﺎ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﳌﻨﺎﺳﺒﺎﺕ ﺍﻟﱵ ﻗﺪ ﻳﻜﻮﻥ ﻓﻴﻬﺎ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﻓﻀﻞ ﻣﻦ ﺗﻮﺟﻴﻪ ﺍﻟﺘﻤﻮﻳﻞ‬
‫ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻣﻦ ﺃﺟﻞ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪.‬‬

‫‪124‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -1‬ﺳﻴﺎﻕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺇﻳﺮﻟﻨﺪﺍ‬

‫‪‬ﺪﻑ ﺍﳊﺪ ﻣﻦ ﺗﻮﺳﻊ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺮﺷﻴﺪﻫﺎ ﻟﻀﻤﺎﻥ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﻔﻌﺎﻟﻴﺔ‪ ،‬ﺣﺪﺩﺕ‬
‫‪1‬‬
‫ﺇﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﻨﻤﻮ ﺍﳌﺘﻮﺳﻄﺔ ﺍﻷﺟﻞ ﻟﻠﺤﻜﻮﻣﺔ ﻟﻠﻔﺘﺮﺓ ‪ ،2020-2014‬ﻋﺪﺩﺍ ﻣﻦ ﺍﳌﺒﺎﺩﺉ‪ ،‬ﺗﺘﻤﺜﻞ ﰲ‪:‬‬
‫‪ -‬ﺩﻋﻢ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻣﻦ ﺧﻼﻝ ﺿﻤﺎﻥ ﺯﻳﺎﺩﺓ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﺍﳌﻘﺎﻡ ﺍﻷﻭﻝ ﻋﻦ ﻃﺮﻳﻖ ﺗﻮﺳﻴﻊ ﺍﻟﻘﺎﻋﺪﺓ ﺑﺈﻟﻐﺎﺀ ﺃﻭ‬
‫ﺗﻘﻠﻴﺺ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺰﺍﺋﺪﺓ ﻋﻦ ﺍﳊﺎﺟﺔ ﺃﻭ ﺍﻟﻀﻌﻴﻔﺔ ﺍﻻﺳﺘﻬﺪﺍﻑ ﺃﻭ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﲢﻤﻠﻬﺎ؛‬
‫‪ -‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﰲ ﻇﺮﻭﻑ ﳏﺪﻭﺩﺓ ﺣﻴﺚ ﺗﻮﺟﺪ ﺇﺧﻔﺎﻗﺎﺕ ﻭﺍﺿﺤﺔ ﰲ ﺍﻟﺴﻮﻕ ﻭﺣﻴﺚ ﻳﻜﻮﻥ ﺍﳊﺎﻓﺰ‬
‫ﺍﻟﻀﺮﻳﱯ ﺃﻛﺜﺮ ﻛﻔﺎﺀﺓ ﻣﻦ ﺍﻟﺘﺪﺧﻞ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ؛‬
‫‪ -‬ﺍﳊﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﺧﻀﺎﻉ ﺗﻠﻚ ﺫﺍﺕ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺮﺗﻔﻌﺔ ﻟﻠﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ؛‬
‫‪ -‬ﺇﻋﺪﺍﺩ ﺑﺮﻧﺎﻣﺞ ﻣﻨﺘﻈﻢ ﳌﺮﺍﺟﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺑﺎﻟﺘﺸﺎﻭﺭ ﺣﺴﺐ ﺍﻻﻗﺘﻀﺎﺀ( ﻭﻧﺸﺮ ﺍﻟﻨﺘﺎﺋﺞ‪.‬‬

‫‪ -2‬ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺇﻳﺮﻟﻨﺪﺍ‬

‫ﲤﻴﺰ ﺍﳌﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﺑﲔ ﻧﻮﻋﲔ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻤﺎﺕ‪ ،‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻭﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‪:‬‬
‫‪ -‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ‪ :‬ﻭﻫﻮ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺬﻱ ﻳﺘﻢ ﻗﺒﻞ ﺇﻗﺮﺍﺭ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺟﺪﻳﺪﺓ‪ .‬ﻭﻋﻠﻰ ﻫﺬﺍ ﺍﻟﻨﺤﻮ‪ ،‬ﻓﺈﻥ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ‬
‫ﻳﻌﺎﰿ ﺑﺸﻜﻞ ﺧﺎﺹ ﺍﳌﺴﺎﺋﻞ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ ﻟﻠﺘﺪﺧﻞ ﻭﲣﻄﻴﻄﻪ ﻭﺗﺼﻤﻴﻤﻪ ﻭﻳﻨﺒﻐﻲ ﻣﻌﺎﳉﺔ ﲬﺴﺔ ﺃﺳﺌﻠﺔ‬
‫ﺭﺋﻴﺴﻴﺔ ﰲ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻫﻲ‪:‬‬
‫‪ ‬ﻣﺎ ﻫﻮ ﺍﳍﺪﻑ ﺍﻟﺬﻱ ﺗﺴﻌﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲢﻘﻴﻘﻪ؟‬
‫‪ ‬ﻣﺎ ﻫﻮ ﻓﺸﻞ ﺍﻟﺴﻮﻕ ﺍﻟﺬﻱ ﻳﺘﻢ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻪ؟‬
‫‪ ‬ﻫﻞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺃﻓﻀﻞ ‪‬ﺞ ﳌﻌﺎﳉﺔ ﻓﺸﻞ ﺍﻟﺴﻮﻕ؟‬
‫‪ ‬ﻣﺎ ﻫﻮ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﶈﺘﻤﻞ ﺇﺣﺪﺍﺛﻪ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ ‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺘﻮﻗﻌﺔ ﻟﻠﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‪ :‬ﻭﻫﻮ ﳜﺺ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ‪ ،‬ﻭﻳﺘﻢ ﺇﺟﺮﺍﺅﻩ ﺑﻌﺪ ﻋﺪﺓ ﺳﻨﻮﺍﺕ ﻣﻦ ﺍﻟﺘﻨﻔﻴﺬ‪،‬‬
‫ﻭﻳﻨﺒﻐﻲ ﺗﻨﺎﻭﻝ ﺃﺭﺑﻌﺔ ﺃﺳﺌﻠﺔ ﺭﺋﻴﺴﻴﺔ ﰲ ﺍﻟﺘﻘﻴﻴﻤﺎﺕ ﺍﻟﻼﺣﻘﺔ ﻭﻫﻲ‪:‬‬
‫‪ ‬ﻫﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﺗﺰﺍﻝ ﺫﺍﺕ ﺻﻠﺔ؟‬
‫‪ ‬ﻛﻢ ﺗﻜﻠﻔﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ؟‬
‫‪ ‬ﻣﺎ ﻫﻮ ﺃﺛﺮ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ؟‬
‫‪ ‬ﻫﻞ ﻛﺎﻥ ﻓﻌﺎﻻ؟‬

‫‪1IRLAND, Department of Finance, op.cit, P2.‬‬

‫‪125‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺘﻨﺎﺳﺐ ﻧﻄﺎﻕ ﺍﻟﺘﻘﻴﻴﻢ ﻣﻊ ﺣﺠﻢ ﻭﺃﻫﺪﺍﻑ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺑﻨﺎﺀ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﺗﻨﺺ ﺍﳌﺒﺎﺩﺉ‬
‫ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﻋﻠﻰ ﺇﺗﺒﺎﻉ ‪‬ﺞ ﻣﺘﻨﺎﺳﺐ ﻣﻊ ﺇﺟﺮﺍﺀ ﲢﻠﻴﻞ ﺃﻛﺜﺮ ﺗﻔﺼﻴﻼ ﺑﺎﺭﺗﻔﺎﻉ ﺗﻜﻠﻔﺔ ﺍﻟﺘﺪﺧﻞ‪ .‬ﻭﻳﺒﲔ ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ‬
‫ﻣﻮﺟﺰﺍ ﻟﻠﻨﻬﺞ ﺍﳌﺘﻨﺎﺳﺐ‪.‬‬
‫ﺍﳉﺪﻭﻝ‪ 17 :‬ﺃﺳﺌﻠﺔ ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻭﺍﻟﻼﺣﻖ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻳﺮﻟﻨﺪﺍ‬
‫ﺍﻟﺪﻭﺭﻳﺔ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ‬
‫ﲬﺲ‬ ‫ﻛﻞ‬ ‫ﻣﻌﺎﻳﲑ ﺗﻘﻴﻴﻢ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﺴﺒﻖ ﻭﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ ﺗﻄﺒﻴﻖ‬ ‫ﺍﳌﺴﺘﻮﻯ‬ ‫ﻣﻦ ﻣﻠﻴﻮﻥ ﺃﻭﺭﻭ ﺇﱃ‬
‫ﺳﻨﻮﺍﺕ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‬ ‫‪1‬‬ ‫‪ 10‬ﻣﻼﻳﲔ ﺃﻭﺭﻭ‬

‫ﺍﳌﺮﺍﺟﻌﺔ ﺍﳌﺆﻗﺘﺔ ﺑﻌﺪ‬ ‫ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺘﻔﺼﻴﻠﻲ ‪ -‬ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﻘﺎﺋﻢ ﻋﻠﻰ ﺗﻘﻴﻴﻢ ﻻﺣﻖ ﺷﺎﻣﻞ‬ ‫ﺍﳌﺴﺘﻮﻱ‬ ‫ﺑﲔ ‪ 10‬ﻭ‪50‬‬
‫ﺛﻼﺙ ﺳﻨﻮﺍﺕ ﺇﺫﺍ‬ ‫ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﺃﻭ ﻣﺎ ﺷﺎﺑﻪ ﺫﻟﻚ ﻭﺑﻴﺎﻥ‬ ‫‪2‬‬ ‫ﻣﻠﻴﻮﻥ ﺃﻭﺭﻭ‬

‫ﺍﻟﺘﻜﺎﻟﻴﻒ‬ ‫ﲡﺎﻭﺯﺕ‬ ‫ﺍﻷﺳﺎﻟﻴﺐ ﺍﳌﻘﺘﺮﺣﺔ ﻭﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﺍﻟﺴﻨﻮﻳﺔ ‪ 25‬ﻣﻠﻴﻮﻥ‬ ‫ﺍﳋﺎﺻﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻜﺎﻣﻠﺔ ﺑﻌﺪ ﺍﻧﺘﻬﺎﺀ‬
‫ﺃﻭﺭﻭ‬ ‫ﺍﳋﺪﻣﺔ‬
‫ﺍﳌﺮﺍﺟﻌﺔ ﺍﳌﺆﻗﺘﺔ ﺑﻌﺪ‬ ‫ﺗﻘﻴﻴﻢ ﻣﺴﺒﻖ ﺷﺎﻣﻞ ﻭﺑﻴﺎﻥ ﺍﻷﺳﺎﻟﻴﺐ ﺗﻘﻴﻴﻢ ﻻﺣﻖ ﺷﺎﻣﻞ‬ ‫ﺍﳌﺴﺘﻮﻯ‬ ‫ﺃﻛﺜﺮ ﻣﻦ ‪50‬‬
‫ﺛﻼﺙ ﺳﻨﻮﺍﺕ‬ ‫ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﻠﺘﻘﻴﻴﻢ ﺍﻟﻼﺣﻖ‬ ‫‪3‬‬ ‫ﻣﻠﻴﻮﻥ ﺍﻭﺭﻭ‬

‫ﺍﺳﺘﺨﺪﺍﻡ ﳐﻄﻂ ﳕﻮﺫﺟﻲ ﺇﻥ ﺃﻣﻜﻦ‬

‫اﻟﻤﺼﺪر‪:‬‬
‫‪IRLAND, Department of Finance, Incorporating Department of Finance Guidelines for Tax‬‬
‫‪Expenditure evaluation 2014, P 17.‬‬

‫ﺗﻮﺻﻲ ﺍﳌﻨﻬﺠﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ .‬ﻭﺣﻴﺜﻤﺎ ﺃﻣﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﺃﻛﺜﺮ ﻣﻦ ﻃﺮﻳﻘﺔ‪ .‬ﻭﰲ ﺇﻃﺎﺭ‬
‫ﲢﻠﻴﻞ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﳌﻨﺎﻓﻊ ﻳﻨﺒﻐﻲ ﺇﺟﺮﺍﺀ ﺗﻌﺪﻳﻞ ﺇﺿﺎﰲ ﳌﺮﺍﻋﺎﺓ ﺗﻜﻠﻔﺔ ﺍﻟﻔﺮﺻﺔ ﺍﻟﺒﺪﻳﻠﺔ ﻟﻸﻣﻮﺍﻝ ﺍﻟﻌﺎﻣﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻨﺪﺍ‬

‫ﺷﺮﻋﺖ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻜﻨﺪﻳﺔ ﰲ ﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﲢﺎﺩﻳﺔ ﰲ ﺳﻨﺔ ‪ ،1979‬ﻭﻣﻨﺬ ﺳﻨﺔ ‪1994‬‬
‫ﺷﺮﻉ ﰲ ﻧﺸﺮ ﺗﻘﺪﻳﺮﺍﺕ ﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ‪ ،‬ﻭﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺃﺭﺑﺎﺡ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﻭﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺑﺸﻜﻞ ﻣﻨﺘﻈﻢ‪ ،‬ﻭﺃﺻﺒﺢ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﺃﺩﺍﺓ ﺭﺋﻴﺴﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﰲ ﺗﻮﻓﲑ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﻋﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻴﺪﺭﺍﱄ‪ ،‬ﻭﺳﺎﻫﻢ ﺇﺳﻬﺎﻣﺎ ﻛﺒﲑﺍ ﰲ ﺍﳌﻨﺎﻗﺸﺎﺕ ﺍﻟﻌﺎﻣﺔ ﺣﻮﻝ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﺪﺭﺍﻟﻴﺔ‪ .‬ﻭﻣﻨﺬ‬
‫ﺳﻨﺔ ‪ 2016‬ﰎ ﺗﻄﻮﻳﺮ ﺗﺼﻤﻴﻢ ﻭﳏﺘﻮﻯ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻨﺪﺍ ﻟﺘﻤﻜﲔ ﺍﻟﻘﺎﺭﺉ ﻣﻦ ﻓﻬﻤﻪ ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻪ‬

‫‪126‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺑﺸﻜﻞ ﺃﻛﱪ‪ .‬ﻭﰎ ﺗﻌﺪﻳﻞ ﻃﺮﻳﻘﺔ ﻋﺮﺽ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺴﻬﻴﻞ ﺍﻟﺘﺤﻠﻴﻞ ﻭﻟﺒﻴﺎﻥ ﻭﻇﻴﻔﺘﻬﺎ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﰲ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫‪ -1‬ﳏﺘﻮﻯ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﻀﻢ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﺪﻳﺮﺍﺕ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻔﺘﺮﺓ ﲦﺎﱐ ﺳﻨﻮﺍﺕ‪ .‬ﻭﻫﻮ ﻳﺘﻀﻤﻦ ﺑﻴﺎﻥ‬
‫ﺍﻟﻌﻨﺎﺻﺮ ﺍﳌﺸﻜﻠﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻛﺎﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﲑﻫﺎ‪ ،‬ﻓﻬﺬﺍ‬
‫ﺍﻷﺳﻠﻮﺏ ﻳﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻫﺎﻣﺔ ﻋﻦ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﻤﺎ ﻳﻘﺪﻡ ﺍﻟﺘﻘﺮﻳﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﻋﺪﺩ ﻣﻦ‬
‫ﺍﻟﺘﺪﺍﺑﲑ ﺍﻟﱵ ﳝﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻋﻨﺎﺻﺮ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﻟﻜﻨﻬﺎ ﺫﺍﺕ ﺃﳘﻴﺔ ﺧﺎﺻﺔ ﻣﻦ ﻣﻨﻈﻮﺭ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫ﻛﻤﺎ ﻳﺘﻀﻤﻦ ﺍﻟﺘﻘﺮﻳﺮ ﺑﻴﺎﻥ ﺍﳌﻨﻬﺠﻴﺔ ﺍﻟﱵ ﰎ ﺍﻋﺘﻤﺎﺩﻫﺎ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺼﺎﺩﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ‬
‫ﻭﺻﻒ ﻣﻮﺟﺰ ﻟﻜﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻭﺑﻴﺎﻥ ﺃﻫﺪﺍﻓﻬﺎ ﻭﻣﺮﺍﺟﻌﻬﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻭﻣﻌﻠﻮﻣﺎﺕ ﺗﺎﺭﳜﻴﺔ ﻭﺇﺣﺎﻻﺕ ﺇﱃ ﺃﻫﻢ ﺑﺮﺍﻣﺞ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻔﻴﺪﺭﺍﻟﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﲟﺠﺎﻝ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺪﻑ ﲤﻜﲔ ﺍﳉﻤﻬﻮﺭ ﻣﻦ ﺗﻜﻮﻳﻦ ﺻﻮﺭﺓ ﺃﴰﻞ ﻋﻦ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .1‬ﻭﰲ ﻛﻞ ﺳﻨﺔ ﻳﺘﻀﻤﻦ ﺍﻟﺘﻘﺮﻳﺮ ﲢﻠﻴﻼ ﻟﻠﺘﻌﺪﻳﻼﺕ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺻﺪﺭﺕ ﻣﻨﺬ ﺁﺧﺮ‬
‫ﺗﻘﺮﻳﺮ‪ .‬ﻛﻤﺎ ﻳﺘﻢ ﺳﻨﻮﻳﺎ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺗﻘﻴﻴﻢ ﺷﺎﻣﻞ ﻭﻣﻔﺼﻞ ﻟﻌﺪﺩ ﳏﺪﺩ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺑﻴﺎﻥ ﺃﺛﺮ ﺍﻹﺟﺮﺍﺀ‬
‫ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﻭﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﻳﺘﻢ ﻋﺮﺽ ﺗﻘﺪﻳﺮﺍﺕ ﻭﺗﻮﻗﻌﺎﺕ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﲢﺎﺩﻳﺔ ﻟﺜﻤﺎﻥ ﺳﻨﻮﺍﺕ)ﺗﻀﻤﻦ ﺗﻘﺮﻳﺮ ﺳﻨﺔ ‪2017‬‬
‫ﺗﻘﺪﻳﺮﺍﺕ ﻟﻠﻔﺘﺮﺓ ‪ 2011‬ﺍﱃ ‪ 2014‬ﻭﺗﻮﻗﻌﺎﺕ ﺍﻟﻔﺘﺮﺓ ‪ .(2018-2015‬ﻭﺗﻌﺮﺽ ﰲ ﺟﺪﺍﻭﻝ ﺗﺸﻤﻞ ﺗﻘﺪﻳﺮﺍﺕ‬
‫ﳎﻤﻮﻋﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻻ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ )ﺃﻱ ﺍﻟﱵ ﺗﻌﺘﱪ ﺟﺰﺀﺍ ﻣﻦ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ( ﻭﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﺮﺩﺍﺩ ﺍﻟﱵ ﺗﺼﻨﻒ ﻋﻠﻰ ﺃ‪‬ﺎ ﻣﺪﻓﻮﻋﺎﺕ ﲢﻮﻳﻞ‪ .‬ﻭﺗﻠﻲ ﻫﺬﻩ‬
‫ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺳﻠﺴﻠﺔ ﺛﺎﻧﻴﺔ ﻣﻦ ﺍﳉﺪﺍﻭﻝ ﺗﻘﺪﻡ ﺇﺣﺼﺎﺀﺍﺕ ﻋﺎﻣﺔ ﻋﻦ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻓﻀﻼ ﻋﻦ ﺇﺣﺼﺎﺀﺍﺕ ﺃﺧﺮﻯ)ﺇﻥ ﻭﺟﺪﺕ( ﻛﻌﺪﺩ ﺍﻷﻓﺮﺍﺩ ﺃﻭ ﺍﻷﺳﺮ ﺃﻭ ﺍﳌﺆﺳﺴﺎﺕ ﺃﻭ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻷﺧﺮﻯ ﺍﻟﱵ ﺗﺘﻠﻘﻰ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺗﺼﻨﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ‪‬ﻤﻮﻋﺎﺕ ﻣﻦ ﺍﳌﻮﺍﺿﻴﻊ‪ ،‬ﻏﲑ ﺍﻟﺘﺼﻨﻴﻒ ﺍﳌﻌﺘﻤﺪ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻻ ﻳﺸﲑ ﺇﱃ‬
‫ﺍﻋﺘﺒﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﺍﻷﺳﺎﺳﻴﺔ‪ .‬ﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍﳌﻮﺿﻮﻋﺎﺕ ﰲ‪ :‬ﺍﻟﺘﺮﺗﻴﺒﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺍﻟﻔﻨﻮﻥ ﻭﺍﻟﺜﻘﺎﻓﺔ‪،‬‬
‫ﺍﻟﺘﱪﻋﺎﺕ ﺍﳋﲑﻳﺔ‪ ،‬ﺍﻟﺘﱪﻋﺎﺕ ﺍﻷﺧﺮﻯ‪ ،‬ﺍﳉﻤﻌﻴﺎﺕ ﺍﳋﲑﻳﺔ ﻭﺍﳌﻨﻈﻤﺎﺕ ﻏﲑ ﺍﻟﺮﲝﻴﺔ‪ ،‬ﺍﻟﺘﺮﺑﻴﺔ‪ ،‬ﺍﻟﺘﻮﻇﻴﻒ‪ ،‬ﺍﻷﻋﻤﺎﻝ ‪-‬‬
‫ﺍﻟﺰﺭﺍﻋﺔ ﻭﻣﺼﺎﻳﺪ ﺍﻷﲰﺎﻙ‪ ،‬ﺍﳌﺆﺳﺴﺎﺕ ‪ -‬ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﺼﻐﲑﺓ ‪ -‬ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‪ ،‬ﺍﻷﻋﻤﺎﻝ ‪ -‬ﺍﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ‪،‬‬

‫‪1 CANADA, Ministère des Finances, Rapport sur les dépenses fiscales fédérales 2017, P5.‬‬

‫‪127‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳌﺆﺳﺴﺎﺕ – ﺃﺧﺮﻯ‪ ،‬ﺑﻴﺌﺔ‪ ،‬ﺍﻻﺩﺧﺎﺭ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻷﺳﺮ‪ ،‬ﺩﻭﱄ‪،‬ﺇﺳﻜﺎﻥ‪ ،،‬ﺗﻘﺎﻋﺪ‪ ،،‬ﺍﻟﺼﺤﺔ‪ ،‬ﺍﺟﺘﻤﺎﻋﻲ‪ ،‬ﺩﻋﻢ ﺍﻟﺪﺧﻞ‪،‬‬
‫ﺃﺧﺮﻯ‪.‬‬

‫‪-2‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‬

‫ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻨﺪﺍ ﺍﻟﺬﻱ ﺗﻌﺪﻩ ﺍﳊﻜﻮﻣﺔ ﺍﻻﲢﺎﺩﻳﺔ ﻭﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﻘﺎﻃﻌﺔ‬
‫ﻛﺒﻴﻚ ﻓﺈﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺍﳌﺴﺘﺨﺪﻡ ﰲ ﻛﻞ ﺍﻟﺘﻘﺮﻳﺮﻳﻦ ﻫﻮ ﻧﻔﺴﻪ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﺳﺘﺨﺪﺍﻡ ﻧﻔﺲ ﺍﳌﻨﻬﺠﻴﺔ ﰲ‬
‫ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ 1-2‬ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﻭﺍﳌﺆﺳﺴﺎﺕ‪ :‬ﻳﺘﻜﻮﻥ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻟﻠﻀﺮﻳﺒﺔ‬
‫ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﲢﺪﻳﺪ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺗﺸﻤﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ ﻭﺿﺮﻳﺒﺔ ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﺍﻟﺪﺧﻞ ﻣﻦ ﻣﻌﻈﻢ ﺍﳌﺼﺎﺩﺭ )ﻫﻲ ﺍﻟﺪﺧﻞ ﺑﺎﳌﻌﲎ ﺍﻟﻮﺍﺳﻊ( ﻭﺗﺸﻤﻞ‪ ،‬ﺩﺧﻞ ﺍﻟﻌﻤﻞ‪ ،‬ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﺍﳌﺪﺍﺧﻴﻞ‬
‫ﺍﻟﻌﻘﺎﺭﻳﺔ‪ ،‬ﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﺘﻮﻇﻴﻒ )ﺍﻹﳚﺎﺭ ﻭﺍﻟﻔﺎﺋﺪﺓ ﻭﺃﺭﺑﺎﺡ ﺍﻷﺳﻬﻢ( ﻭﺍﻷﺭﺑﺎﺡ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ‪ .‬ﻛﻤﺎ ﺗﻌﺘﱪ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﻨﺢ ﺍﳊﻖ ﰲ ﺧﺼﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺪﺧﻞ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪.‬‬
‫ﻭﻛﺬﻟﻚ ﺃﻗﺴﺎﻁ ﺍﻻﻫﺘﻼﻙ ﺍﳌﻄﺒﻘﺔ ﻭﻓﻘﺎ ﳌﺒﺎﺩﺉ ﺍﶈﺎﺳﺒﺔ ﺍﳌﻘﺒﻮﻟﺔ ﻋﻤﻮﻣﺎ‪ .‬ﻭﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﺍﻻﻫﺘﻼﻙ ﺍﻟﻀﺮﻳﱯ ﺃﻋﻠﻰ‬
‫)ﻣﺜﻞ ﺍﻻﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ(‪ ،‬ﺗﻌﺘﱪ ﺍﻟﺰﻳﺎﺩﺓ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.1‬‬
‫‪ -‬ﻫﻴﻜﻞ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ‪ :‬ﻳﺘﻜﻮﻥ ﻧﻈﺎﻡ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ ﻣﻦ ﻫﻴﻜﻞ ﻣﻌﺪﻝ ﺿﺮﻳﱯ ﺗﺼﺎﻋﺪﻱ‪ ،‬ﻓﺎﻟﺴﻠﻢ‬
‫ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻷﺳﺎﺳﻲ‪ .‬ﻛﻤﺎ ﻳﻨﺪﺭﺝ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺍﻟﻘﺮﺽ ﺍﻟﻀﺮﻳﱯ ﺍﻷﺳﺎﺳﻲ‬
‫ﺍﻟﺬﻱ ﻳﻬﺪﻑ ﺇﱃ ﺍﻻﻋﺘﺮﺍﻑ ﺑﺎﻻﺣﺘﻴﺎﺟﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ‪ ،‬ﻷﻧﻪ ﻳﻨﻄﺒﻖ ﻋﻠﻰ ﲨﻴﻊ ﺍﳌﻜﻠﻔﲔ ﻭﻻ ﻳﺴﺘﻬﺪﻑ ﺃﻱ ﻣﻜﻠﻒ‬
‫ﺑﺸﻜﻞ ﺧﺎﺹ‪ ،‬ﻭﻫﻮ ﻳﻌﺎﺩﻝ ﻣﻌﺪﻝ ﺿﺮﻳﺒﺔ ﺻﻔﺮ ﻋﻠﻰ ﺷﺮﳛﺔ ﺍﻟﺪﺧﻞ ﺍﻷﺩﱏ‪ .‬ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‬
‫ﺃﺭﺑﺎﺡ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻳﺘﻜﻮﻥ ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻻﲢﺎﺩﻱ ﺍﻟﺬﻱ ﻳﻨﻄﺒﻖ ﰲ ﺃﻱ ﻭﻗﺖ ﻣﻦ‬
‫ﺍﻷﻭﻗﺎﺕ‪ .‬ﻳﺘﻢ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺃﻱ ﺇﺟﺮﺍﺀ ﻳﻘﻠﻞ ﻣﻦ ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻌﺎﻣﺔ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .2‬ﺑﺎﻻﺿﺎﻓﺔ ﺍﱃ ﺫﻟﻚ ﺗﻌﺘﱪ‬
‫ﺍﻟﺘﺪﺍﺑﲑ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﲡﻨﺐ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺰﺩﻭﺟﺔ ﺃﻭ ﲣﻔﻴﻔﻬﺎ ﺟﺰﺀﺍ ﻣﻦ ﻣﻌﻴﺎﺭ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ .‬ﻛﻤﺎ ﺗﻌﺘﱪ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ‬
‫‪‬ﺪﻑ ﺍﱃ ﻣﻨﻊ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻟﻀﺮﻳﱯ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻣﺜﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺷﺮﻛﺔ ﻗﺎﺑﻀﺔ ﻟﺘﺄﺟﻴﻞ ﺿﺮﻳﺒﺔ ﺩﺧﻞ‬

‫‪1 CANADA, Ministère des Finances, Rapport sur les dépenses fiscales fédérales ,2016, P 35.‬‬
‫‪ 2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪128‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ ﺍﶈﻔﻈﺔ‪ .‬ﻓﻬﺬﻩ ﺍﻷﺣﻜﺎﻡ ‪‬ﺪﻑ ﺇﱃ ﲢﺴﲔ ﺗﺸﻐﻴﻞ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺪﻻ ﻣﻦ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻑ ﻏﲑ‬
‫ﺿﺮﻳﺒﻴﺔ‪.1‬‬

‫‪ 2-2‬ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪ :‬ﺗﺘﻤﺜﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻟﻀﺮﻳﺒﺔ‬
‫ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﰲ ﺍﻻﺳﺘﻬﻼﻙ ﺍﳌﻮﺳﻊ ﺍﻟﺬﻱ ﻳﺸﻤﻞ ﲨﻴﻊ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﺘﻬﻠﻜﺔ ﰲ ﻛﻨﺪﺍ‪ .‬ﻭﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﳌﺮﺟﻌﻲ ﻳﻨﺺ ﻋﻠﻰ ﺃﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺗﻨﻄﺒﻖ ﻭﻓﻘﺎ ﻟﻠﻮﺟﻬﺔ‪ ،‬ﺃﻱ ﻧﻘﻄﺔ ﺍﻻﺳﺘﻬﻼﻙ ﰲ ﻛﻨﺪﺍ‪ ،‬ﻭﺃ‪‬ﺎ ﺗﻨﻄﺒﻖ‬
‫ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻭﻻ ﺗﻄﺒﻖ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﺍﳌﺼﺪﺭﺓ‪ .‬ﰲ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﳝﻜﻦ ﻓﻴﻬﺎ ﺩﻓﻊ ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﻣﻘﺪﻣﺎ ﰒ ﺍﳌﻄﺎﻟﺒﺔ ﺑﺎﺳﺘﺮﺩﺍﺩﻫﺎ‪ ،‬ﺗﻌﺘﱪ ﻫﺬﻩ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺴﺘﺮﺩﺓ ﺃﻳﻀﺎ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪.‬‬

‫‪ -3‬ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﻛﻜﻞ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺗﺴﺘﺨﺪﻡ ﻛﻨﺪﺍ ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻻﻳﺮﺍﺩﺕ ﰲ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻬﻲ ﲣﺘﻠﻒ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ‪ :‬ﰎ ﺣﺴﺎﺏ ﺗﻜﻠﻔﺔ ﻣﻌﻈﻢ ﻧﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﺍﻟﺬﻱ ﻳﺘﻢ ﺇﻧﺸﺎﺅﻩ ﻣﻦ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺘﺼﺮﻳﺢ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺍﻟﺬﻱ ﻳﺴﻤﺢ ﺑﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺇﻋﺎﺩﺓ ﺣﺴﺎﺏ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﻛﺎﻥ ﻣﻦ‬
‫ﺍﳌﻤﻜﻦ ﺃﻥ ﻳﺪﻓﻌﻬﺎ ﻛﻞ ﻣﻜﻠﻒ ﺑﺎﻓﺘﺮﺍﺽ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﳝﺜﻞ ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺴﺘﺤﻘﺔ ﰲ‬
‫ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺪﻓﻮﻋﺔ ﻓﻌﻼ‪ ،‬ﺍﻟﻨﻘﺺ ﰲ ﺍﻹﻳﺮﺍﺩ ﺍﳌﺸﻜﻞ ﻟﻠﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﻭﻋﻠﻰ ﻏﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺩﺧﻞ‬
‫ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ‪ ،‬ﻳﺘﻢ ﺣﺴﺎﺏ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻪ ﻟﻜﺜﲑ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫ﺍﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ‪ .‬ﳛﺎﻛﻲ ﻫﺬﺍ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻟﺘﻐﻴﲑﺍﺕ ﰲ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻋﻠﻰ ﺍﺭﺑﺎﺡ ﺍﻟﺸﺮﮐﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﻟﺘﺼﺎﺭﻳﺢ ﺍﻟﻀﺮﻳﺒﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ‪ .‬ﳛﺴﺐ ﺍﻟﻨﻤﻮﺫﺝ ﺍﻻﻟﺘﺰﺍﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﺪﻟﺔ‪ ،‬ﻭﻳﺄﺧﺬ ﰲ ﺑﺎﻻﻋﺘﺒﺎﺭ ﺍﳉﺰﺀ ﻏﲑ ﺍﳌﺴﺘﺨﺪﻡ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﻭﺍﳋﺴﺎﺋﺮ ﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﺴﺘﺨﺪﻣﻬﺎ ﺍﳌﺆﺳﺴﺎﺕ ﻟﺘﻘﻠﻴﻞ ﺍﻻﻟﺘﺰﺍﻡ‬
‫ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺗﻘﺪﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻀﺮﻳﺒﺔ ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺑﻴﺎﻧﺎﺕ ﺇﺿﺎﻓﻴﺔ ﰎ‬
‫ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﻫﻴﺌﺔ ﺍﻻﺣﺼﺎﺀ‪ ،‬ﻭﻫﻴﺌﺔ ﺍﻟﻀﺮﺍﺋﺐ ﻭﳐﺘﻠﻒ ﺍﳌﺼﺎﺩﺭ ﺍﻷﺧﺮﻯ )ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﺃﻭ ﺇﺩﺍﺭﺍﺕ‬
‫ﺣﻜﻮﻣﻴﺔ ﺃﺧﺮﻯ ﺃﻭ ﺭﺍﺑﻄﺎﺕ ﺻﻨﺎﻋﻴﺔ(‪.‬‬

‫‪1 CANADA (2017),OP.cit, P12‬‬

‫‪129‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪ :‬ﻟﻴﺲ ﻣﻦ ﺍﳌﻤﻜﻦ ﺗﻘﺪﻳﺮ ﻗﻴﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﳕﻮﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ‪ ،‬ﻧﻈﺮﺍ ﻟﻌﺪﻡ ﻭﺟﻮﺩ ﻣﺎ ﻳﻜﻔﻲ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳉﺰﺋﻴﺔ ﺍﳌﺘﺎﺣﺔ ﻋﻠﻰ ﻣﺒﺎﻟﻎ‬
‫ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺪﻓﻮﻋﺔ ﰲ ﺃﻏﻠﺐ ﺍﻟﺼﻔﻘﺎﺕ‪ .‬ﻭﺗﻘﺪﺭ ﻗﻴﻤﺔ ﻣﻌﻈﻢ ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﰲ ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﱵ ﰎ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﻫﻴﺌﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻜﻨﺪﻳﺔ‪ ،‬ﻭﺗﻘﺪﺭ ﻗﻴﻤﺔ ﺍﻹﻋﻔﺎﺀ‬
‫ﻭﺃﺣﻜﺎﻡ ﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﺼﻔﺮﻱ ﺑﺎﺳﺘﺨﺪﺍﻡ ﳕﻮﺫﺝ ﳏﺎﻛﺎﺓ ﺧﺎﺹ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪ .‬ﻭﻳﺴﺘﺨﺪﻡ ﳕﻮﺫﺝ‬
‫ﺍﶈﺎﻛﺎﺓ ﻫﺬﺍ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻳﻮﻓﺮﻫﺎ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻜﻨﺪﻱ ﻟﻠﺤﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ )ﻭﲢﺪﻳﺪﺍ ﺟﺪﺍﻭﻝ ﺍﳌﻮﺍﺭﺩ ﻭﺍﻻﺳﺘﺨﺪﺍﻣﺎﺕ‬
‫ﻭﺣﺴﺎﺑﺎﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ( ﺣﻮﻝ ﺍﳌﻨﺘﺠﺎﺕ ﻭ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻧﻮﺍﻉ ﳏﺪﺩﺓ‬
‫ﻣﻦ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺗﻘﺪﺭ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻹﺩﺍﺭﻳﺔ ﺃﻭ ﻏﲑﻫﺎ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺿﺎﻓﻴﺔ ﺍﻟﱵ ﻳﺘﻢ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﻣﺼﺎﺩﺭ ﳐﺘﻠﻔﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻨﻴﺔ‬

‫ﻛﺎﻧﺖ ﺍﻟﱪﺍﺯﻳﻞ ﺃﻭﻝ ﺑﻠﺪﺍﻥ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﺍﻟﱵ ﻗﺎﻣﺖ ﺑﻨﺸﺮ ﺗﻘﺮﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﰲ ﻋﺎﻡ‬
‫‪ ،1989‬ﻭﺗﻠﺘﻬﺎ ﺑﻌﺪ ﺫﻟﻚ ﺍﻷﺭﺟﻨﺘﲔ ﰲ ﺳﻨﺔ ‪ .1999‬ﻭﰲ ﺍﻟﻔﺘﺮﺓ ﺑﲔ ﺳﻨﱵ ‪ 2000‬ﻭ‪ ،2005‬ﺷﺮﻋﺖ ﺍﻟﺸﻴﻠﻲ ﻭﺍﻟﺒﲑﻭ‬
‫ﻭﻏﻮﺍﺗﻴﻤﺎﻻ ﻭﻛﻮﻟﻮﻣﺒﻴﺎ ﻭﺍﳌﻜﺴﻴﻚ ﰲ ﺇﺟﺮﺍﺀ ﻗﻴﺎﺳﺎﺕ ﻣﻨﺘﻈﻤﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻳﺮﺗﺒﻂ ﻫﺬﺍ ﺍﻟﺘﻄﻮﺭ ﺍﺭﺗﺒﺎﻃﺎ ﻭﺛﻴﻘﺎ‬
‫ﺑﻨﺸﺮ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﰲ ﻋﺎﻡ ‪ 1998‬ﺃﻭﻝ ﺩﻟﻴﻞ ﻟﻠﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻳﻘﺪﻡ ﺗﻮﺻﻴﺎﺕ ﺑﺸﺄﻥ ﻫﺬﻩ ﺍﳌﺴﺄﻟﺔ‪ .‬ﻭﰲ ﺍﻟﻔﺘﺮﺓ‬
‫ﺑﲔ ﻋﺎﻣﻲ ‪ 2006‬ﻭ‪ ،2010‬ﺑﺪﺃﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﺎﺱ ﰲ ﺇﻛﻮﺍﺩﻭﺭ ﻭﻧﻴﻜﺎﺭﺍﻏﻮﺍ ﻭﲨﻬﻮﺭﻳﺔ ﺍﻟﺪﻭﻣﻴﻨﻴﻚ‬
‫ﻭﺍﻷﻭﺭﻭﻏﻮﺍﻱ‪ .‬ﻭﺍﺑﺘﺪﺍﺀﺍ ﻣﻦ ﺳﻨﺔ ‪ 2011‬ﺷﺮﻋﺖ ﻛﻞ ﻣﻦ ﻛﻮﺳﺘﺎﺭﻳﻜﺎ‪ ،‬ﺍﻟﺴﻠﻔﺎﺩﻭﺭ‪ ،‬ﺍﳍﻨﺪﻭﺭﺍﺱ‪ ،‬ﺑﻨﻤﺎ ﻭﺍﻟﺒﺎﺭﺍﻏﻮﺍﻱ ﰲ‬
‫ﺍﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﺍﻹﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻘﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ‬

‫‪ 1-1‬ﺍﻟﱪﺍﺯﻳﻞ‪ :‬ﻣﻨﺬ ﺃﻭﺍﺧﺮ ﺍﻟﺘﺴﻌﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﺣﻘﻘﺖ ﺍﻟﱪﺍﺯﻳﻞ ﺗﻘﺪﻣﺎ ﻛﺒﲑﺍ ﰲ ﺗﻮﻓﲑ ﻣﻌﻠﻮﻣﺎﺕ‬
‫ﻣﻨﺘﻈﻤﺔ ﻋﻦ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻨﻔﻴﺬﻫﺎ ﻋﻠﻰ ﲨﻴﻊ ﺍﳌﺴﺘﻮﻳﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻭﻳﻌﻮﺩ ﺫﻟﻚ ﺟﺰﺋﻴﺎ ﺇﱃ ﻗﺎﻧﻮﻥ ﺍﳌﺴﺎﺀﻟﺔﺍﳌﺎﻟﻴﺔ‪ *1‬ﻟﺴﻨﺔ‬
‫‪ .2000‬ﺣﻴﺚ ﺗﻨﺸﺮ ﺍﳊﻜﻮﻣﺔ ﺍﻟﱪﺍﺯﻳﻠﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﻟﺴﻨﻮﻳﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺗﻘﺎﺭﻳﺮ ﺍﻟﺘﺤﺼﻴﻞ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﻟﱵ ﺗﻨﺸﺮﻫﺎ ﺳﻨﻮﻳﺎ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻻﲢﺎﺩﻳﺔ‪ .‬ﻭﻃﺒﻘﺎ ﻟﻠﻤﺎﺩﺓ ‪ 14‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺴﺎﺋﻠﺔ ﺗﺮﻓﻖ ﺍﳊﻜﻮﻣﺔ ﲟﺸﺮﻭﻉ‬
‫ﻗﺎﻧﻮﻥ ﺍﳌﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﻭﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻣﻠﺤﻘﺎ ﻳﺘﻀﻤﻦ ﻗﺎﺋﻤﺔ ﻣﻔﺼﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻟﻠﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻘﺎﺩﻣﺔ ﻭﻟﻠﺴﻨﺘﲔ ﺍﻟﻼﺣﻘﺘﲔ‪ ،‬ﻓﻀﻼ ﻋﻦ ﳐﺘﻠﻒ ﺍ‪‬ﺎﻣﻴﻊ ﺣﺴﺐ ﻧﻮﻉ ﺍﻟﻀﺮﻳﺒﺔ ﻭﺍﻟﻘﻄﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻱ‬
‫‪1‬‬
‫"‪* Fiscal Responsibility Law‬‬

‫‪130‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻭﺍﳌﻨﻄﻘﺔ ﺍﳉﻐﺮﺍﻓﻴﺔ‪ .‬ﻛﻤﺎ ﻳﺘﻢ ﻧﺸﺮ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﺘﺄﺛﲑ ﺍﻟﻔﺮﺩﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﺍﳌﺮﻛﺰﻳﺔ ﻋﻠﻰ ﺍﳌﻮﻗﻊ‬
‫ﺍﻹﻟﻜﺘﺮﻭﱐ ﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻻﲢﺎﺩﻳﺔ‪ .‬ﺃﻣﺎ ﻭﺛﺎﺋﻖ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳊﻜﻮﻣﺔ ﺍﳌﺮﻛﺰﻳﺔ ﻓﻬﻲ ﻻ ﺗﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺪﻭﻟﺔ‪،‬‬
‫ﺑﻴﻨﻤﺎ ﺗﺸﻤﻠﻬﺎ ﻣﻴﺰﺍﻧﻴﺎﺕ ﺍﻟﻮﻻﻳﺎﺕ ) ‪ 21‬ﻣﻦ ﺃﺻﻞ ‪ 27‬ﻭﻻﻳﺔ ﺗﻘﺪﻡ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪.1‬‬

‫ﻻﻳﻮﺟﺪ ﻧﺺ ﻗﺎﻧﻮﱐ ﳚﻌﻞ ﺣﺪﺍ ﺃﻗﺼﻰ ﳊﺠﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﻗﺎﻧﻮﻥ ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺿﻊ ﺷﺮﻃﺎ‬
‫ﻳﻬﺪﻑ ﺇﱃ ﺍﳊﺪ ﻣﻦ ﺗﺰﺍﻳﺪ ﺣﺠﻢ ﺗﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﺣﻴﺚ ﺗﻨﺺ ﺍﳌﺎﺩﺓ ‪ 14‬ﻣﻨﻪ ﻋﻠﻰ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳚﺐ ﺃﻥ ﻻ‬
‫ﺗﺆﺛﺮ ﻋﻠﻰ ﺍﻷﻫﺪﺍﻑ ﺍﶈﺪﺩﺓ ﰲ ﻗﺎﻧﻮﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺃﻭ ﳚﺐ ﺃﻥ ﻳﺼﺎﺣﺐ ﻛﻞ ﺇﺟﺮﺍﺀ ﻳﺘﻀﻤﻦ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺇﺟﺮﺍﺀﺍ ﺿﺮﻳﺒﻴﺎ‬
‫ﺗﻌﻮﻳﻀﻴﺎ‪.2‬‬

‫‪ 2-1‬ﺍﳌﻜﺴﻴﻚ‪ :‬ﺷ‪‬ﺮﻉ ﰲ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻜﺴﻴﻚ ﺳﻨﺔ ‪ .2002‬ﻭﻭﻓﻘﺎ ﻟﻸﺣﻜﺎﻡ‬
‫ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﻹﻳﺮﺍﺩﺍﺕ ﳚﺐ ﺗﻘﺪﱘ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﺍﻟﻜﻮﻧﻐﺮﺱ‪ ،‬ﻭﺗﺘﻀﻤﻦ ﻫﺬﻩ ﺍﳌﻴﺰﺍﻧﻴﺔ‬
‫ﺗﻘﺪﻳﺮﺍﺕ ﻟﻜﻞ ﻣﻦ ﺍﻟﺴﻨﻮﺍﺕ ﺍﳊﺎﻟﻴﺔ ﻭﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻼﺣﻘﺔ ﻭﺗﻔﺘﺮﺽ ﺍﻹﺑﻘﺎﺀ ﻋﻠﻰ ﺍﳍﻴﻜﻞ ﺍﻟﻌﺎﺩﻱ ﻟﻠﻀﺮﺍﺋﺐ ﺍﻻﲢﺎﺩﻳﺔ‪ ،‬ﺇﻻ‬
‫ﰲ ﺣﺎﻟﺔ ﺣﺪﻭﺙ ﺗﻌﺪﻳﻞ ﰲ ﺍﻟﻘﻮﺍﻧﲔ‪ .‬ﻭﺗﺘﻀﻤﻦ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺃﻳﻀﺎ ﺍﻹﺳﻘﺎﻃﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﻨﺤﻬﺎ‬
‫ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ؛ ﺃﻱ ﺗﻠﻚ ﺍﻟﱵ ﻻ ﺗﻨﺠﻢ ﻋﻦ ﻋﻤﻠﻴﺔ ﺗﺸﺮﻳﻌﻴﺔ‪ .‬ﺇﻥ ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﺪﻳﺮ ﺍﳌﻌﺘﻤﺪﺓ ﻫﻲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺎﺋﻌﺔ‬
‫ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺗﻄﺒﻴﻖ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﺗﻔﻀﻴﻠﻲ ﺩﻭﻥ ﻣﺮﺍﻋﺎﺓ ﺳﻠﻮﻙ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻭﻻ ﺗﺄﺧﺬ ﺍﳌﻨﻬﺠﻴﺔ ﰲ ﺍﳊﺴﺒﺎﻥ ﺍﻟﺘﺄﺛﲑ‬
‫ﺍﻟﺬﻱ ﻳﺘﺮﺗﺐ ﻋﻠﻰ ﺇﻟﻐﺎﺀ ﻣﻌﺎﻣﻠﺔ ﺿﺮﻳﺒﻴﺔ ﺧﺎﺻﺔ ﻋﻠﻰ ﺧﺴﺎﺭﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﰲ ﺧﺴﺎﺭﺓ ﺃﺧﺮﻯ‪.‬‬

‫‪ 3-1‬ﻛﻮﻟﻮﻣﺒﻴﺎ‪ :‬ﻣﻦ ﺃﺟﻞ ﺗﻮﻓﲑ ﺃﻛﱪ ﻗﺪﺭ ﳑﻜﻦ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﻌﻠﻮﻣﺎﺕ ﻻﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﰲ ﺇﻃﺎﺭ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻧﺼﺖ ﺍﳌﺎﺩﺓ ‪ 87‬ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ‪ (2002) 788‬ﻋﻠﻰ ﺍﻟﺘﺰﺍﻡ ﺍﳊﻜﻮﻣﺔ ﺍﻟﻜﻮﻟﻮﻣﺒﻴﺔ ﺑﺘﻘﺪﱘ ﺗﻘﺮﻳﺮ ﻣﻔﺼﻞ ﻳﻨﺒﻐﻲ ﻓﻴﻪ‬
‫ﺗﻘﻴﻴﻢ ﺍﻷﺛﺮ ﺍﳌﺎﱄ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻗﺪ ﻧﺸﺮ ﻣﻜﺘﺐ ﺍﻟﺒﺤﻮﺙ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺘﺎﺑﻊ ﻟﻠﻤﺪﻳﺮﻳﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻠﻀﺮﺍﺋﺐ‬
‫ﻭﺍﳉﻤﺎﺭﻙ‪ ،‬ﺑﺼﻮﺭﺓ ﻣﻨﺘﻈﻤﺔ‪ ،‬ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﻛﻮﻟﻮﻣﺒﻴﺎ ﻣﻨﺬ ﻋﺎﻡ ‪ ،2003‬ﻭﺗﻘﺪﻡ ﺍﻟﻔﺌﺎﺕ ﺍﻟﺮﺋﻴﺴﻴﺔ‬
‫ﻟﻠﻤﻌﺎﳉﺎﺕ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻋﻠﻰ ﻣﺪﻯ ﺍﻟﺴﻨﻮﺍﺕ ﺍﻟﻌﺸﺮ ﺍﻷﺧﲑﺓ‪ ،‬ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺗﻠﻚ ﺍﳌﻌﺎﳉﺎﺕ ﻟﻸﻓﺮﺍﺩ ﻭﺍﳌﺆﺳﺴﺎﺕ‪.‬‬

‫‪ 4-1‬ﺍﻟﺒﲑﻭ‪ :‬ﻳﻨﺺ ﻗﺎﻧﻮﻥ ﺍﳌﺴﺎﺀﻟﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺍﻟﺒﲑﻭ ﻋﻠﻰ ﺿﺮﻭﺭﺓ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻭﻳﻠﺰﻡ ﺑﺈﺭﻓﺎﻕ ﺗﻘﺮﻳﺮ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﻊ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ .‬ﻭﺗﺘﻢ ﻋﻤﻠﻴﺔ ﺻﻴﺎﻏﺔ ﺍﻟﺘﻘﺮﻳﺮ ﺑﺎﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻜﺎﻣﻞ‬
‫ﺑﲔ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ‪ .‬ﺣﻴﺚ ﺗﻘﻮﻡ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻮﻃﻨﻴﺔ ﲜﻤﻴﻊ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ‬

‫‪1 IMF, Brazil, FISCAL TRANSPARENCY EVALUATION,2017, P23.‬‬

‫‪2‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪131‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﺗﻌﺪ ﺍﻟﻮﺯﺍﺭﺓ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺬﻱ ﻳﺘﻢ ﺇﺩﻣﺎﺟﻪ ﰲ ﺍﳋﻄﺔ ﺍﳌﺘﻌﺪﺩﺓ ﺍﻟﺴﻨﻮﺍﺕ ﻭﺍﻹﻃﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻜﻠﻲ ﻭﺗﺮﺳﻠﻪ‬
‫ﺇﱃ ﺍﻟﻜﻮﻧﻐﺮﺱ‪.‬‬

‫ﻣﺼﺎﺩﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﻫﻲ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﻣﻦ ﻗﺒﻞ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪،‬‬
‫ﻭﻣﻌﻠﻮﻣﺎﺕ ﻳﺪﱄ ‪‬ﺎ ﻣﻔﺘﺸﻮ ﻭﻣﺮﺍﻗﺒﻮ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺇﺣﺼﺎﺀﺍﺕ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ؛ ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﻟﺮﲰﻴﺔ ﻭﻏﲑﻫﺎ ﻣﻦ‬
‫ﺍﻹﺣﺼﺎﺀﺍﺕ ﺍﳋﺎﺻﺔ ﺍﳌﺘﻨﻮﻋﺔ؛ ﻭﻳﺘﻢ ﺍﻟﺘﻤﺎﺱ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻣﻦ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻭﺍﳋﺎﺻﺔ ﻋﻠﻰ ﺍﻟﺴﻮﺍﺀ‪.‬‬

‫‪ 5-1‬ﺍﻷﺭﺟﻨﺘﲔ‪ :‬ﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻳﺪﺭﺝ ﺗﻘﺮﻳﺮ ﺳﻨﻮﻱ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻭﻳﺘﺎﺡ ﻋﻠﻰ ﺷﺒﻜﺔ ﺍﻹﻧﺘﺮﻧﺖ‪ .‬ﻭﺗﻌﺮﻑ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺄ‪‬ﺎ ﻣﺒﻠﻎ ﺍﻟﺪﺧﻞ ﺍﻟﺬﻱ ﺳﺒﻖ ﻣﻨﺤﻪ ﻋﻦ ﻃﺮﻳﻖ ﻣﻨﺢ ﻣﻌﺎﻣﻠﺔ ﺿﺮﻳﺒﻴﺔ ﺗﻨﺤﺮﻑ ﻋﻦ ﻣﺎ ﻫﻮ ﻣﻨﺼﻮﺹ‬
‫ﻋﻠﻴﻪ ﻋﻤﻮﻣﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺪﻑ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻣﺘﻴﺎﺯﺍﺕ ﲣﺺ ﺑﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺃﻭ ﺍﳌﻨﺎﻃﻖ ﺃﻭ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪.‬‬
‫ﻭﻳﺘﻤﺜﻞ ﺍﻟﺸﺮﻃﺎﻥ ﺍﻟﺮﺋﻴﺴﻴﺎﻥ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‪ :‬ﺃ‪‬ﺎ ﻻ ﺗﻘﺪﻡ ﻓﻮﺍﺋﺪ ﺇﻻ ﻟﺒﻌﺾ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺃﻭ ﺍﻷﻧﺸﻄﺔ‬
‫ﺃﻭ ﺑﻌﺾ ﺍﳌﻨﺎﻃﻖ ﺃﻭ ﺍﳌﻨﺘﺠﺎﺕ؛ ﻭﺃ‪‬ﺎ ﲤﻮﻝ ﺳﻴﺎﺳﺔ ﻋﺎﻣﺔ ﻣﻌﻴﻨﺔ‪ .‬ﻭﺗﺴﺘﺨﺪﻡ ﺍﻷﺭﺟﻨﺘﲔ ﺍﻟﻨﻬﺞ ﺍﻟﻘﺎﻧﻮﱐ ﻭﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬

‫‪ -2‬ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ‬

‫ﺗﻘﻴﺲ ﲨﻴﻊ ﺑﻠﺪﺍﻥ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﺑﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪.‬‬
‫ﺃﻣﺎ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺮﺳﻮﻡ ﺍﻹﻧﺘﺎﺝ ﻭ‪ /‬ﺃﻭ ﺭﺳﻮﻡ ﺍﻻﺳﺘﲑﺍﺩ‪ ،‬ﻓﺘﻘﺎﺱ ﰲ ﻛﻞ ﻣﻦ ﺍﻷﺭﺟﻨﺘﲔ‪ ،‬ﺍﻟﱪﺍﺯﻳﻞ‪،‬‬
‫ﻛﻮﺳﺘﺎﺭﻳﻜﺎ‪ ،‬ﻏﻮﺍﺗﻴﻤﺎﻻ‪ ،‬ﺍﳍﻨﺪﻭﺭﺍﺱ‪ ،‬ﺍﳌﻜﺴﻴﻚ‪ ،‬ﻧﻴﻜﺎﺭﺍﻏﻮﺍ‪ ،‬ﺍﻟﺒﲑﻭ‪ ،‬ﲨﻬﻮﺭﻳﺔ ﺍﻟﺪﻭﻣﻴﻨﻴﻚ ﻭﺍﻷﻭﺭﻭﻏﻮﺍﻱ‪ .‬ﻭﺗﻘﺎﺱ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﱪﺍﺯﻳﻞ ﻭﻏﻮﺍﺗﻴﻤﺎﻻ ﻭﺍﻷﻭﺭﻭﻏﻮﺍﻱ‪ .‬ﻭﻻ‬
‫ﺗﻘﻴﺲ ﺳﻮﻯ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﱪﺍﺯﻳﻞ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﺼﻠﺔ ﲟﺴﺎﳘﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪.‬‬
‫‪1‬‬
‫ﲣﺘﻠﻒ ﺍﳌﻌﺎﻳﲑ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺑﲔ ﺑﻠﺪﺍﻥ ﺍﳌﻨﻄﻘﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﺗﻌﺘﱪ ﲨﻴﻊ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﻌﺪﻻﺕ ﺍﳌﺨﻔﻀﺔ ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﺒﻌﺾ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﲟﺜﺎﺑﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪،‬‬
‫ﺣﻴﺚ ﲣﻀﻊ ﻛﻞ ﺍﻟﺪﻭﻝ ﻣﻌﻈﻢ ﺍﻟﺴﻠﻊ ﺍﻻﺳﺎﺳﻴﺔ ﳌﻌﺪﻝ ﳐﻔﺾ‪ .‬ﻭﺗﻌﺘﱪ ﺍﻹﻛﻮﺍﺩﻭﺭ ﻭﺍﳌﻜﺴﻴﻚ‪ ،‬ﻣﺴﺎﻭﺉ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﳌﺪﻓﻮﻋﺔ ﻋﻠﻰ ﺇﻧﺘﺎﺝ ﺳﻠﻊ ﺃﻭ ﺧﺪﻣﺎﺕ ‪‬ﺎﺋﻴﺔ ﻣﻌﻔﺎﺓ ﺗﺒﺎﻉ ﰲ ﺍﻟﺴﻮﻕ ﺍﶈﻠﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﻋﻠﻰ ﺍﻟﺮﻏﻢ‬
‫ﻣﻦ ﺃﻥ ﺍﺳﺘﺒﻌﺎﺩ ﺃﻭ ﺇﻋﻔﺎﺀ ﻋﻘﻮﺩ ﺍﻹﳚﺎﺭ ﺃﻭ ﺍﻹﳚﺎﺭﺍﺕ ﻗﺪ ﻳﺸﻜﻞ ﺗﻌﺪﻳﻼ ﻓﻨﻴﺎ ﻟﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻋﻠﻰ‬
‫ﺍﻟﻌﻘﺎﺭﺍﺕ‪ ،‬ﻓﺈﻥ ﺍﻟﺴﻠﻔﺎﺩﻭﺭ ﺗﻌﺘﱪﻫﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ؛‬

‫‪1 Inter-American center of Tax Administrations (CIAT), Tax Expenditures in Latin America:‬‬
‫‪2008–2012 ; March 2014 , P 9.‬‬

‫‪132‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ -‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ ،‬ﻓﺈﻥ ﻣﻌﻈﻢ ﺍﻟﺒﻠﺪﺍﻥ ﻻ ﺗﻌﺘﱪ ﺍﳊﺪ ﺍﻷﺩﱏ ﻏﲑ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺃﻭ ﺍﳉﺰﺀ ﺍﳌﻌﻔﻲ‬
‫ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﺑﻴﺪ ﺃﻥ ﻏﻮﺍﺗﻴﻤﺎﻻ ﺗﻔﻌﻞ ﺫﻟﻚ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻓﺈﻥ ﺍﳋﺼﻮﻣﺎﺕ ﺍﻟﺸﺨﺼﻴﺔ )ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻄﺒﻴﺔ‬
‫ﺃﻭ ﺍﻟﺘﻌﻠﻴﻢ ﺃﻭ ﺍﻻﻓﺮﺍﺩ ﲢﺖ ﺍﻟﻜﻔﺎﻟﺔ( ﰲ ﻣﻌﻈﻢ ﺍﻟﺒﻠﺪﺍﻥ ﻫﻲ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ﻟﻴﺴﺖ ﻛﺬﻟﻚ ﰲ ﺍﻷﺭﺟﻨﺘﲔ‬
‫ﻭﺍﻟﺴﻠﻔﺎﺩﻭﺭ؛‬
‫‪ -‬ﻳﻌﺘﱪ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﺔ ﰲ ﺍﻹﻛﻮﺍﺩﻭﺭ ﻭﻏﻮﺍﺗﻴﻤﺎﻻ؛‬
‫‪ -‬ﺍﻹﻛﻮﺍﺩﻭﺭ ﻫﻮ ﺍﻟﺒﻠﺪ ﺍﻟﻮﺣﻴﺪ ﺍﻟﺬﻱ ﻳﻌﺘﱪ ﺍﳋﺴﺎﺋﺮ ﺍﳌﺮﺣﻠﺔ ﻭﺇﻋﻔﺎﺀ ﺗﻮﺯﻳﻌﺎﺕ ﺍﻷﺭﺑﺎﺡ ﻭﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﺍﶈﺪﺩﺓ ﰲ‬
‫ﺍﺗﻔﺎﻗﻴﺎﺕ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ؛‬
‫‪ -‬ﻻ ﺗﻌﺘﱪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺮﺣﻠﻴﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﱪﺍﺯﻳﻞ ﻭﻛﻮﻟﻮﻣﺒﻴﺎ ﻭﺃﻭﺭﻭﻏﻮﺍﻱ؛‬
‫‪ -‬ﺍﻟﱪﺍﺯﻳﻞ ﻫﻲ ﺍﻟﺒﻠﺪ ﺍﻟﻮﺣﻴﺪ ﺍﻟﺬﻱ ﻳﻌﺘﱪ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺸﻜﻠﺔ ﻟﻠﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺒﺴﻄﺔ ﺍﳌﻮﺟﻬﺔ ﻟﺼﻐﺎﺭ‬
‫ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -3‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻻﺗﻴﻨﻴﺔ‬

‫ﻣﻘﺎﺭﻧﺔ ﲟﺠﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﺭﺗﻔﻊ ﻣﺘﻮﺳﻂ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﻣﻦ ‪ % 31.3‬ﻣﻦ ﳎﻤﻮﻉ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﶈﺼﻠﺔ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ 2010-2008‬ﺇﱃ ‪ % 33.8‬ﺑﲔ ﻋﺎﻣﻲ ‪ 2011‬ﻭ‪ .2012‬ﻭﲣﺘﻠﻒ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻣﻦ‬
‫ﺩﻭﻟﺔ ﻷﺧﺮﻯ‪ ،‬ﻓﻬﻲ ﺃﻛﺜﺮ ﻣﻦ ‪ % 70‬ﰲ ﻏﻮﺍﺗﻴﻤﺎﻻ‪ ،‬ﻭﺗﻘﺪﺭﺑـ ‪ %40‬ﰲ ﺍﳌﻜﺴﻴﻚ‪ ،‬ﺃﻣﺎ ﰲ ﻣﻌﻈﻢ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻷﺧﺮﻯ‬
‫ﻓﻬﻲ ﺑﲔ ‪ % 20‬ﻭ‪ ،% 40‬ﺑﻴﻨﻤﺎ ﺗﻘﻞ ﻋﻦ ‪ %20‬ﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺑﻨﻤﺎ ﻭﺑﺎﺭﺍﻏﻮﺍﻱ ﻭﺍﻟﺒﲑﻭ )ﺍﳉﺪﻭﻝ ‪.(18‬‬

‫ﺍﳉﺪﻭﻝ ‪ 18‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ‬

‫ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ‪(%)2012-2008‬‬

‫‪2012‬‬ ‫‪2011‬‬ ‫‪2010‬‬ ‫‪2009‬‬ ‫‪2008‬‬

‫‪11.1‬‬ ‫‪11.2‬‬ ‫‪10.9‬‬ ‫‪9.9‬‬ ‫‪10.0‬‬ ‫ﺍﻻﺭﺟﻨﲔ‬
‫‪22.5‬‬ ‫‪18.5‬‬ ‫‪21.4‬‬ ‫‪22.3‬‬ ‫‪16.3‬‬ ‫ﺍﻟﱪﺍﺯﻳﻞ‬
‫‪45.2‬‬ ‫‪43.4‬‬ ‫‪37.8‬‬ ‫‪40.6‬‬ ‫‪57.7‬‬ ‫ﺍﳌﻜﺴﻴﻚ‬
‫‪24.5‬‬ ‫‪26.6‬‬ ‫‪27.7‬‬ ‫‪33.3‬‬ ‫‪26.3‬‬ ‫ﺍﻟﺸﻴﻠﻲ‬
‫‪33.3‬‬ ‫‪32.4‬‬ ‫‪32.4‬‬ ‫‪29.6‬‬ ‫‪29.6‬‬ ‫ﺍﻻﻭﺭﻭﻏﻮﺍﻱ‬
‫‪Inter-American center of Tax Administrations (CIAT), Tax‬‬
‫‪Expenditures in Latin America:2008–2012 ; March 2014, P7‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫‪133‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺃﻣﺎ ﻛﻨﺴﺒﺔ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﺍﺭﺗﻔﻊ ﻣﺘﻮﺳﻂ ﻧﺴﺒﺔ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﻣﻦ‬
‫‪ %4.11‬ﰲ ﺍﻟﻔﺘﺮﺓ ‪ 2010-2008‬ﺇﱃ ‪ %4.64‬ﰲ ﺍﻟﻔﺘﺮﺓ ‪ ،2012-2011‬ﻭﻛﺎﻧﺖ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺷﻬﺪﺕ ﺃﻋﻠﻰ‬
‫ﺯﻳﺎﺩﺍﺕ ﰲ ﺗﻠﻚ ﺍﻟﺴﻨﻮﺍﺕ ﻫﻲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﱪﺍﺯﻳﻞ ﻭﺇﻛﻮﺍﺩﻭﺭ ﻭﺃﻭﺭﻭﻏﻮﺍﻱ؛ ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﺍﺭﺗﻔﺎﻉ ﺗﺄﺛﲑ ﳐﺘﻠﻒ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺍﻋﺘﻤﺪ‪‬ﺎ ﺍﳊﻜﻮﻣﺎﺕ ﰲ ﺍﳌﻨﻄﻘﺔ‪ ،‬ﺣﻴﺚ ﺍﺳﺘﺨﺪﻣﺖ ﻟﺘﺸﺠﻴﻊ ﺑﻌﺾ ﺍﻟﺼﻨﺎﻋﺎﺕ ﰲ ﺍﻷﺭﺟﻨﺘﲔ‬
‫ﻭﺍﻹﻛﻮﺍﺩﻭﺭ‪ ،‬ﻭﺍﺳﺘﺨﺪﻣﺘﻬﺎ ﺍﻟﱪﺍﺯﻳﻞ ﻟﺪﻋﻢ ﺗﻨﻈﻴﻢ ﺑﻄﻮﻟﺔ ﻛﺄﺱ ﺍﻟﻌﺎﱂ ﻭﺍﻷﻟﻌﺎﺏ ﺍﻻﻭﳌﺒﻴﺔ ﻟﺴﻨﺔ ‪ .2014‬ﻭﰲ‬
‫ﺍﻻﻭﺭﻭﻏﻮﺍﻱ ﺻﺎﺣﺐ ﺍﺳﺘﺤﺪﺍﺙ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺗﻘﺪﱘ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫ﺍﳉﺪﻭﻝ ‪ :19‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺑﻌﺾ‬

‫ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ )‪(%) (2012-2008‬‬

‫‪2012‬‬ ‫‪2011‬‬ ‫‪2010‬‬ ‫‪2009‬‬ ‫‪2008‬‬

‫‪2.59‬‬ ‫‪2.46‬‬ ‫‪2.33‬‬ ‫‪1.98‬‬ ‫‪2.11‬‬ ‫ﺍﻻﺭﺟﻨﲔ‬
‫‪3.32‬‬ ‫‪2.8‬‬ ‫‪3.02‬‬ ‫‪3.15‬‬ ‫‪2.51‬‬ ‫ﺍﻟﱪﺍﺯﻳﻞ‬
‫‪3.82‬‬ ‫‪3.87‬‬ ‫‪3.6‬‬ ‫‪3.8‬‬ ‫‪4.71‬‬ ‫ﺍﳌﻜﺴﻴﻚ‬
‫‪4.86‬‬ ‫‪5.04‬‬ ‫‪4.69‬‬ ‫‪4.83‬‬ ‫‪5.00‬‬ ‫ﺍﻟﺸﻴﻠﻲ‬
‫‪6.4‬‬ ‫‪6.31‬‬ ‫‪6.31‬‬ ‫‪5.74‬‬ ‫‪5.67‬‬ ‫ﺍﻻﻭﺭﻭﻏﻮﺍﻱ‬
‫ﺍﳌﺼﺪﺭ‪Inter-American center of Tax Administrations (CIAT), Op.cit, P5 :‬‬

‫ﻳﻈﻬﺮ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﻋﺪﻡ ﺍﻟﺘﺠﺎﻧﺲ ﰲ ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻟﺪﻭﻝ ﺍﳌﻨﻄﻘﺔ‪ ،‬ﺣﻴﺚ‬
‫ﲡﺎﻭﺯﺕ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﰲ ﻏﻮﺍﺗﻴﻤﺎﻻ ﻭﺃﻭﺭﻭﻏﻮﺍﻱ ﻭﻫﻨﺪﻭﺭﺍﺱ ‪ .% 6‬ﻭﺗﻠﻲ ﻫﺬﻩ ﺍﻟﺒﻠﺪﺍﻥ ﺇﻛﻮﺍﺩﻭﺭ ﻭﺷﻴﻠﻲ ﻭﻛﻮﺳﺘﺎﺭﻳﻜﺎ‬
‫ﻭﲨﻬﻮﺭﻳﺔ ﺍﻟﺪﻭﻣﻴﻨﻴﻚ ﺣﻴﺚ ﻳﺘﺮﺍﻭﺡ ﺍﳌﻌﺪﻝ ﺑﲔ ‪ %4‬ﻭ‪ .% 6‬ﻭﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﱪﺍﺯﻳﻞ ﻭﻛﻮﻟﻮﻣﺒﻴﺎ ﻭﺍﻟﺴﻠﻔﺎﺩﻭﺭ‬
‫ﻭﺍﳌﻜﺴﻴﻚ ﻭﺑﻨﻤﺎ‪ ،‬ﻳﺘﺮﺍﻭﺡ ﺍﳌﻌﺪﻝ ﺑﲔ ‪ 2‬ﻭ‪ % 4‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ .‬ﻭﺃﺧﲑﺍ‪ ،‬ﻓﺈﻥ ﻣﻌﺪﻝ ﺃﻗﻞ ﻣﻦ ‪ % 2‬ﰲ‬
‫ﺍﻟﺒﲑﻭ ﻭﺍﻟﺒﺎﺭﺍﻏﻮﺍﻱ‪.‬‬

‫‪ - 4‬ﺗﺮﻛﻴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻛﺜﺮ ﺗﻜﻠﻔﺔ ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ‬

‫ﰲ ﺃﻏﻠﺐ ﺑﻠﺪﺍﻥ ﺍﳌﻨﻄﻘﺔ‪ ،‬ﺗﻌﺘﱪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻷﻛﺜﺮ ﺗﻜﻠﻔﺔ‬
‫ﰒ ﺗﻠﻴﻬﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ ،‬ﺣﻴﺚ ﻳﺒﻠﻎ ﻣﺘﻮﺳﻂ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ‬
‫ﺑﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ‪ % 2.05‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﻫﻲ ﺗﺘﺠﺎﻭﺯ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ‪ %3‬ﰲ ﻛﻮﺳﺘﺎﺭﻳﻜﺎ‬
‫ﻭﺍﳍﻨﺪﻭﺭﺍﺱ ﻭﲨﻬﻮﺭﻳﺔ ﺍﻟﺪﻭﻣﻴﻨﻴﻚ‪ ،‬ﻭﺗﺘﺮﺍﻭﺡ ﰲ ﻣﻌﻈﻢ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻷﺧﺮﻯ ﺑﲔ ‪ %1‬ﻭ‪ .%2‬ﻭﺍﻟﺸﻴﻠﻲ ﻫﻮ ﺍﻟﺒﻠﺪ ﺍﻟﻮﺣﻴﺪ‬

‫‪1Inter-American center of Tax Administrations (CIAT), Op.cit, P 7.‬‬

‫‪134‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﺬﻱ ﺗﻘﻞ ﻓﻴﻪ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﻋﻦ ‪ ،%1‬ﺗﺘﻌﻠﻖ ﺃﻏﻠﺒﻬﺎ ﺑﺎﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﻘﺪﻣﺔ‬
‫ﳌﻘﺎﻭﱄ ﺍﻹﻧﺸﺎﺀﺍﺕ‪ .‬ﺃﻣﺎ ﰲ ﺍﳌﻜﺴﻴﻚ ﻓﺈﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﺮﺗﺒﻂ ﺑﺎﻹﻋﻔﺎﺀ ﻣﻦ ﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﻮﺟﻬﺔ ﻟﻠﺘﺼﺪﻳﺮ‪.‬‬

‫ﻭﻳﻼﺣﻆ ﺃﻳﻀﺎ ﺃﻥ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻮﻟﻮﻣﺒﻴﺎ ﻭﻛﻮﺳﺘﺎﺭﻳﻜﺎ ﻭﻧﻴﻜﺎﺭﺍﻏﻮﺍ ﻻ ﺗﻘﺪﻡ ﻋﺮﺿﺎ ﻛﺎﻣﻼ‬
‫ﻷﻧﻮﺍﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺃﻣﺎ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻓﻤﺘﻮﺳﻄﻬﺎ ‪ % 1.85‬ﻣﻦ‬
‫ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ .‬ﻭﰲ ﺷﻴﻠﻲ ﻭﺇﻛﻮﺍﺩﻭﺭ ﻭﻏﻮﺍﺗﻴﻤﺎﻻ ﻭﺃﻭﺭﻭﻏﻮﺍﻱ‪ ،‬ﺗﺒﻠﻎ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﺃﻛﺜﺮ ﻣﻦ ‪ % 2‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ‬
‫ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪ ،‬ﻭﻫﻲ ﺗﺘﺮﺍﻭﺡ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺑﲔ ‪ % 1‬ﻭ‪ % 2‬ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ‪ ،‬ﻭﺗﻘﻞ ﻋﻦ ‪ % 1‬ﰲ ﺍﻷﺭﺟﻨﺘﲔ‬
‫ﻭﺑﺎﺭﺍﻏﻮﺍﻱ ﻭﺑﲑﻭ ﻭﲨﻬﻮﺭﻳﺔ ﺍﻟﺪﻭﻣﻴﻨﻴﻚ‪ .‬ﰲ ﺍﻟﱪﺍﺯﻳﻞ ﻭﻛﻮﺳﺘﺎﺭﻳﻜﺎ ﻭﺑﲑﻭ‪ ،‬ﺗﻨﺠﻢ ﺃﻛﱪ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ‬
‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻋﻦ ﺍﳌﻌﺪﻻﺕ ﺍﳌﺨﻔﻀﺔ‪ .‬ﺃﻣﺎ ﰲ ﺍﻷﺭﺟﻨﺘﲔ ﻭﺍﻟﺸﻴﻠﻲ ﻭﻏﻮﺍﺗﻴﻤﺎﻻ ﻭﻛﻮﺳﺘﺎﺭﻳﻜﺎ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻫﻲ ﺍﻷﻛﺜﺮ ﺗﻜﻠﻔﺔ‪ ،‬ﰲ ﻏﻮﺍﺗﻴﻤﺎﻻ ﺑﺴﺒﺐ ﺍﻋﺘﺒﺎﺭ ﺍﳊﺪ ﺍﻷﺩﱏ ﻏﲑ ﺍﳋﺎﺿﻊ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﰲ ﺍﻟﺸﻴﻠﻲ ﺑﺴﺒﺐ ﺍﻋﺘﺒﺎﺭ ﺍﳋﺴﺎﺋﺮ ﺍﳌﺮﺣﻠﺔ ﲟﺜﺎﺑﺔ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﺭﺗﻔﺎﻉ ﺣﺠﻢ ﺍﻷﺭﺑﺎﺡ ﻏﲑ ﺍﳌﻮﺯﻋﺔ ﺍﻟﱵ ﻻ ﲣﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻭﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ‪ :20‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻜﻞ ﺿﺮﻳﺒﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬
‫ﰲ ﺑﻌﺾ ﺩﻭﻝ ﺃﻣﺮﻳﻜﺎ ﺍﻟﻼﺗﻴﻨﻴﺔ ﺳﻨﺔ ‪(%) 2012‬‬

‫ﺿﺮﺍﺋﺐ‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‬ ‫ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ‬

‫ﺃﺧﺮﻯ‬ ‫ﺍ‪‬ﻤﻮﻉ‬ ‫ﺃﺧﺮﻯ‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬ ‫ﺍﳌﻀﺎﻓﺔ‬
‫‪0.8‬‬ ‫‪0.61‬‬ ‫‪0.52‬‬ ‫‪0.08‬‬ ‫‪1.19‬‬ ‫ﺍﻻﺭﺟﻨﲔ‬
‫‪0.6‬‬ ‫‪1.59‬‬ ‫‪0.73‬‬ ‫‪0.86‬‬ ‫‪1.12‬‬ ‫ﺍﻟﱪﺍﺯﻳﻞ‬
‫‪0.56‬‬ ‫‪1.75‬‬ ‫‪0.83‬‬ ‫‪0.92‬‬ ‫‪1.51‬‬ ‫ﺍﳌﻜﺴﻴﻚ‬
‫‪-‬‬ ‫‪3.58‬‬ ‫‪2.73‬‬ ‫‪0.86‬‬ ‫‪0.88‬‬ ‫ﺍﻟﺸﻴﻠﻲ‬
‫‪1.16‬‬ ‫‪2.29‬‬ ‫‪0.63‬‬ ‫‪1.66‬‬ ‫‪2.95‬‬ ‫ﺍﻻﻭﺭﻭﻏﻮﺍﻱ‬
‫‪Inter-American center of Tax Administrations (CIAT), Op.cit, P. 9.‬‬ ‫ﺍﳌﺼﺪﺭ‬

‫ﺍﳌﻄﻠﺐ ﺍﳋﺎﻣﺲ ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ‬

‫ﻳﻌﺘﱪ ﺍﳌﻐﺮﺏ‪ ،‬ﺃﻭﻝ ﺑﻠﺪ ﻋﺮﰊ ﻳﻘﻮﻡ ﺑﻨﺸﺮ ﺗﻘﺮﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﺃﺻﺒﺢ ﺫﻟﻚ ﺗﻘﻠﻴﺪﺍ ﺳﻨﻮﻳﺎ ﻣﻨﺬ‬
‫ﺳﻨﺔ ‪ ،2005‬ﻭﺗﻘﺎﺭﻳﺮﻩ ﻣﺘﻮﻓﺮﺓ ﻋﻠﻰ ﻣﻮﻗﻊ ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﺍﳌﻐﺮﺑﻴﺔ‪ .‬ﻛﻤﺎ ﻗﺎﻡ ﺍﻷﺭﺩﻥ ﺑﺎﻟﺘﻌﺎﻭﻥ ﻣﻊ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ‬

‫‪135‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﺑﺈﻋﺪﺍﺩ ﺗﻘﺮﻳﺮﻳﻦ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻨﱵ ‪ 2011‬ﻭ‪ .2013‬ﻭﻫﻨﺎﻙ ﺟﻬﻮﺩ ﰲ ﺗﻮﻧﺲ ﻟﻠﻘﻴﺎﻡ‬
‫ﺑﺬﻟﻚ‪ .‬ﺃﻣﺎ ﺑﺎﻗﻲ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﻓﻼ ﺗﺘﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻓﻴﻬﺎ ﺑﺸﺄﻥ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻮﻧﺲ‬

‫ﻻ ﺗﻮﺟﺪ ﺇﺣﺼﺎﺀﺍﺕ ﺭﲰﻴﺔ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻮﻧﺲ‪ ،‬ﻭﻻ ﺗﻮﺟﺪ ﺃﻱ ﻣﻨﻬﺠﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﻗﻴﺎﺱ ﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﻏﲑ ﺃﻥ ﻣﺸﺮﻭﻉ ﺍﻟﻘﺎﻧﻮﻥ ﺍﳌﻌﺪﻝ ﻟﻠﻘﺎﻧﻮﻥ ﺍﻷﺳﺎﺳﻲ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺍﳌﻘﺪﻡ ﺇﱃ ﺍﻟﱪﳌﺎﻥ ﺳﻨﺔ ‪ *2016‬ﻳﻠﺰﻡ ﰲ‬
‫ﺍﻟﻔﺼﻞ ‪ 44‬ﻣﻨﻪ ﻋﻠﻰ ﺇﳊﺎﻕ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻣﺸﺎﺭﻳﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻋﻠﻰ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻘﺺ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻭﺟﺎﺀ ﰲ ﺍﻟﻔﺼﻞ ‪ 68‬ﺃﻧﻪ ﻳﺆﺟﻞ ﺍﻟﻌﻤﻞ ‪‬ﺬﺍ ﺍﻹﺟﺮﺍﺀ ﻣﺆﻗﺘﺎ ﺇﱃ ﻏﺎﻳﺔ ‪‬ﺎﻳﺔ ﺳﻨﺔ ‪ .12018‬ﻭﻻ ﺗﺰﺍﻝ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻤﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺪ ﻗﺎﺋﻤﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﺘﺬﻛﲑ ﻓﻘﻂ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻮﺍﺭﺩﺓ ﻣﻦ ﺍﳌﺪﻳﺮﻳﺔ‬
‫ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻤﺎﺭﻙ ﻭﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ .‬ﻭﻛﺎﻧﺖ ﺍﳊﻜﻮﻣﺔ ﺍﻟﺘﻮﻧﺴﻴﺔ ﻗﺪ ﺑﺎﺷﺮﺕ ﻣﻨﺬ ﺳﻨﺔ ‪ ،2007‬ﺍﻟﻌﻤﻞ ﻋﻠﻰ‬
‫ﻣﺸﺮﻭﻉ ﻳﻬﺪﻑ ﺇﱃ ﻭﺿﻊ ﻣﻨﻬﺠﻴﺎﺕ ﻹﺩﺭﺍﺝ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻷﻫﺪﺍﻑ ﻭﺑﺮﻧﺎﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳌﺴﺎﺋﻠﺔ‬
‫ﺍﳌﺎﻟﻴﺔ ﲟﺴﺎﻋﺪﺓ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﻭﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ ﻭﺍﻟﺒﻨﻚ ﺍﻷﻓﺮﻳﻘﻲ ﻟﻠﺘﻨﻤﻴﺔ‪.2‬‬

‫ﻗﺎﻡ ﺍﳌﺮﺻﺪ ﺍﻟﺘﻮﻧﺴﻲ ﻟﻼﻗﺘﺼﺎﺩ ﲟﻘﺎﺭﻧﺔ ﺛﻼﺙ ﺩﺭﺍﺳﺎﺕ ﲤﺖ ﺑﲔ ﺳﻨﱵ ‪ 2001‬ﻭ‪ 2012‬ﺣﺎﻭﻟﺖ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﰲ ﺗﻮﻧﺲ ﻟﻠﻔﺘﺮﺓ ﺑﲔ ‪2002‬ﻭ ‪ ،2012‬ﻭﺧﻠﺺ ﺇﱃ ﺃﻥ ﻣﺘﻮﺳﻂ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﲤﺜﻞ ﻣﺎ ﻧﺴﺒﺘﻪ ‪ %70‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﳎﺎﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﳌﺆﺳﺴﺎﺕ‪ .‬ﻭﻋﻠﻰ‬
‫ﻣﺴﺘﻮﻯ ﺇﲨﺎﱄ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﲤﺜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻟﺼﺎﺩﺭﺍﺕ ‪ % 83‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻣﻘﺎﺑﻞ ‪ % 6‬ﻟﻠﺘﻨﻤﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭ‪ % 1.6‬ﻓﻘﻂ ﻟﺘﻨﻤﻴﺔ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ‪ .‬ﻛﻤﺎ ﻗﺪﺭ ﺍﳌﺮﻛﺰ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺴﻨﺔ‬
‫‪ 2014‬ﺑـ ‪ 1129‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺃﻱ ‪ % 140‬ﻣﻦ ﻣﻴﺰﺍﻧﻴﺔ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ .‬ﺍﻟﺬﻱ ﺗﻌﺎﱐ ﺇﺩﺍﺭﺗﻪ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻧﻘﺺ ﺣﺎﺩ‬
‫ﰲ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﻭﺍﳌﺎﺩﻳﺔ‪.‬‬

‫* ﺇﱃ ﻏﺎﻳﺔ ﺟﺎﻧﻔﻲ ‪ 2018‬ﱂ ﺗﺘﻢ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ‪.‬‬

‫‪ 1‬ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﺘﻮﻧﺴﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺃﺳﺎﺳﻲ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻘﺎﻧﻮﻥ ﺍﻷﺳﺎﺳﻲ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪ .‬ﻣﺘﻮﻓﺮ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫=‪http://www.gbo.tn/index.php?option=com_docman&task=doc_download&gid=218&Itemid‬‬
‫‪124&lang=en‬‬
‫‪2 FMI, Tunisie , EVALUATION DE LA TRANSPARENCE DES FINANCES PUBLIQUES, 2016,P26.‬‬

‫‪136‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﺸﻜﻞ‪ :13‬ﺗﻄﻮﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺗﻮﻧﺲ ‪) 2011-2002‬ﲟﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺗﻮﻧﺴﻲ(‬

‫‪Source : Observatoire tunisien de l’Economie, Les avantages fiscaux, une perte de recettes pour un‬‬
‫‪bénéfice incertain Lecture critique de la nouvelle loi sur les incitations fiscales, 2017, P 3‬‬

‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ‬

‫ﺃﺻﺒﺢ ﺇﺻﺪﺍﺭ ﺗﻘﺮﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﻠﻴﺪﺍ ﺳﻨﻮﻳﺎ ﰲ ﺍﳌﻐﺮﺏ ﻣﻨﺬ ﺳﻨﺔ ‪ ،2005‬ﺣﻴﺚ ﻳﻘﺪﻡ ﺍﻟﺘﻘﺮﻳﺮ‬
‫ﻣﺮﻓﻘﺎ ﲟﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﻜﻞ ﺳﻨﺔ ﻭﻫﻮ ﻳﺘﻀﻤﻦ ﺗﻘﺪﻳﺮﺍ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺴﻨﺘﲔ )ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﺮﻓﻖ ﳌﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ‬
‫ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ 2017‬ﻳﺘﻀﻤﻦ ﺗﻘﺪﻳﺮﺍﺕ ﻟﺴﻨﱵ ‪ 2015‬ﻭ‪.(2016‬‬

‫‪ 1-2‬ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ :‬ﺇﻥ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺍﳌﻌﺘﻤﺪ ﻫﻮ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻌﻤﻮﻝ ﺑﻪ ﰲ ﺇﻃﺎﺭ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻌﺎﻡ‪ .‬ﻭﳝﻜﻦ‬
‫‪1‬‬
‫ﺇﺑﺮﺍﺯ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺍﶈﺪﺩ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﻧﻮﻉ ﻣﻦ ﺃﻧﻮﺍﻉ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺧﻼﻝ ﺍﳌﻌﻄﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ‪ :‬ﻳﺘﻤﺜﻞ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﰲ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ )ﻭ ﻫﻲ ﻣﺘﻌﺪﺩﺓ(‪،‬‬
‫ﻣﻊ ﺍﻋﺘﺒﺎﺭ ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ ﻭﺍﻻﻫﺘﻼﻙ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳌﺮﺟﻌﻲ‪.‬‬
‫‪ -‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ‪ :‬ﻳﺘﻤﺜﻞ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﰲ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ )ﻭ ﻫﻲ ﻣﺘﻌﺪﺩﺓ(‪،‬‬
‫ﻭﺍﻋﺘﺒﺎﺭ ﺧﺼﻢ ﺍﳌﺼﺎﺭﻳﻒ ﺍﳌﻬﻨﻴﺔ ﺍﻟﱵ ﻻ ﺗﺘﻌﺪﻯ ﻣﺒﻠﻎ ‪30.000‬ﺩﺭﻫﻢ‪ ،‬ﻭﺧﺼﻢ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺑﻨﺴﺒﺔ ‪% 20‬‬
‫ﻭﺇﻋﻔﺎﺀ ﻣﻮﻇﻔﻲ ﺍﻟﺴﻠﻚ ﺍﻟﺪﻳﺒﻠﻮﻣﺎﺳﻲ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ؛‬
‫‪ -‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ :‬ﰎ ﺍﻋﺘﻤﺎﺩ ﻧﻔﺲ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺳﻮﺍﺀ ﺗﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫ﺍﳌﻔﺮﻭﺿﺔ ﺑﺎﻟﺪﺍﺧﻞ ﺃﻭ ﻋﻨﺪ ﺍﻻﺳﺘﲑﺍﺩ‪ .‬ﻭﻣﻌﺪﻻ‪‬ﺎ ﺍﳌﺮﺟﻌﻴﺔ ‪ %10‬ﻭ‪.%20‬‬

‫‪1‬‬
‫ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ‪ ،‬ﺹ ‪.54‬‬

‫‪137‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻛﻤﺎ ﻳﺸﻤﻞ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺃﻭ ﻗﺮﺍﺭﺍﺕ ﻭﻗﻒ ﺍﺳﺘﻴﻔﺎﺀ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻻﺳﺘﲑﺍﺩ ﺍﻟﱵ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ‬
‫ﺑﻌﺾ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻮﺭﺩﺓ ﲟﻘﺘﻀﻰ ﻧﺼﻮﺹ ﺧﺎﺻﺔ‪ ،‬ﻭﺫﻟﻚ ﺍﻋﺘﺒﺎﺭﺍ ﻟﻄﺒﻴﻌﺘﻬﺎ ﺃﻭ ﻣﺼﺪﺭﻫﺎ ﺃﻭ ﻭﺟﻬﺘﻬﺎ ﺃﻭ ﺑﻨﺎﺀ ﻋﻠﻰ‬
‫ﺍﻟﺼﻔﺔ ﺍﻟﱵ ﻳﻜﺘﺴﺒﻬﺎ ﺍﳌﺴﺘﻮﺭﺩ‪ .‬ﻭﻛﺬﺍ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻄﺒﻘﺔ ﻋﻠﻰ ﺍﻟﺼﻌﻴﺪ ﺍﻟﻌﺎﳌﻲ ﻭﻛﺬﺍ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ‬
‫ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ‪.‬‬

‫‪ 2-2‬ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﻴﻴﻢ ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ :‬ﺗﺴﺘﺨﺪﻡ ﺍﳌﻐﺮﺏ ﻧﻔﺲ ﺍﻟﻄﺮﻳﻘﺔ ﺍﳌﻌﺘﻤﺪﺓ ﰲ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ‬
‫ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ " ﻃﺮﻳﻘﺔ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ " ﻭﺫﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﱵ ﻳﺘﻢ ﲨﻌﻬﺎ ﻣﻦ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﻭﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ )ﺗﺼﺮﳛﺎﺕ ﺍﳌﻜﻠﻔﲔ ﻭﺷﻬﺎﺩﺍﺕ ﺍﻹﻋﻔﺎﺀ(‪ ،‬ﻭﻣﻦ ﺧﻼﻝ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﺧﺎﺻﺔ ﺑﻜﻞ ﺣﺎﻟﺔ‬
‫ﻋﻠﻰ ﺣﺪﺓ ﺑﻐﻴﺔ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺗﻘﺪﻳﺮﺍﺕ ﺃﻛﺜﺮ ﺩﻗﺔ ﻭﻭﺿﻮﺡ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ )ﺍﻻﺳﺘﻬﻼﻙ ﺍﻹﲨﺎﱄ‬
‫ﻟﻠﻤﻨﺘﺠﺎﺕ ﻭﺍﳋﺪﻣﺎﺕ‪ ،‬ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﺬﺍﰐ ﻟﻸﺳﺮ(‪ .‬ﻭﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺗﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﺿﻤﻦ ﺗﺼﺮﳛﺎﺕ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻳﺘﻢ‬
‫ﺍﻟﺘﻘﺪﻳﺮ ﺍﺳﺘﻨﺎﺩﺍ ﺇﱃ ﺍﺣﺘﺴﺎﺏ ﺍﻷﺳﺎﺱ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻴﻪ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻧﻄﻼﻗﺎ ﻣﻦ ﻣﻌﻄﻴﺎﺕ ﻏﲑ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﻄﺒﻖ ﻋﻠﻰ ﻫﺬﺍ‬
‫ﺍﻷﺳﺎﺱ ﺳﻌﺮ ﺿﺮﻳﱯ ﻣﺘﻮﺳﻂ‪ ،‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﻳﻜﻮﻥ ﺍﻟﺘﻘﻴﻴﻢ ﺗﻘﺮﻳﺒﻴﺎ‪.1‬‬

‫ﻛﻤﺎ ﻳﺘﻢ ﺗﻘﻴﻴﻢ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﺔ ﳏﺪﺩﺓ ﻟﻌﺪﺓ ﺳﻨﻮﺍﺕ ﺳﺎﺑﻘﺔ ﻭﻻﺣﻘﺔ‪ .‬ﻓﺘﻘﺮﻳﺮ ﺳﻨﺔ‬
‫‪ 2017‬ﺗﻀﻤﻦ ﺗﻘﻴﻴﻤﺎ ﻟﻸﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺴﻜﻦ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻔﺘﺮﺓ ﻣﻦ‬
‫‪ 2020-2007‬ﻣﱪﺯﺍ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﻠﻘﻄﺎﻉ ﻭﻣﻨﺎﺻﺐ ﺍﻟﻌﻤﻞ ﺍﳌﺴﺘﺤﺪﺛﺔ‪.‬‬

‫‪ 3-2‬ﺗﺼﻨﻴﻒ ﻭﻋﺮﺽ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻳﺘﻢ ﻋﺮﺽ ﺟﺪﺍﻭﻝ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ ﻋﺪﺓ ﻣﻌﺎﻳﲑ‪:‬‬
‫ﻧﻮﻉ ﺍﻟﻀﺮﻳﺒﺔ‪ ) :‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪(...‬‬ ‫‪-‬‬
‫ﻗﻄﺎﻉ ﺍﻟﻨﺸﺎﻁ‪) :‬ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ‪ ،‬ﺍﻻﺣﺘﻴﺎﻁ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺍﻟﻔﻼﺣﺔ‪ ،‬ﺍﻟﺼﻴﺪ ﺍﻟﺒﺤﺮﻱ‪ ،‬ﺍﳌﺮﺍﻓﻖ ﺍﻟﻌﺎﻣﺔ‪(...‬‬ ‫‪-‬‬
‫ﺍﻟﺘﻮﺟﻪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻭ ﺍﻟﺜﻘﺎﰲ ﻟﻠﺘﺪﺑﲑ‪) :‬ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﻟﻨﺸﺎﻁ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺍﻟﻨﺸﺎﻁ ﺍﻟﺜﻘﺎﰲ(‬
‫ﺍﳍﺪﻑ ﻣﻦ ﺍﻟﺘﺪﺑﲑ‪ ):‬ﺗﺸﺠﻴﻊ ﺍﻣﺘﻼﻙ ﺍﻟﺴﻜﻦ‪ ،‬ﺍﻟﻨﻬﻮﺽ ﺑﺎﻻﻗﺘﺼﺎﺩ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺗﻘﻠﻴﺺ ﻛﻠﻔﺔ ﺍﻟﺘﻤﻮﻳﻞ‪(...،‬‬ ‫‪-‬‬
‫‪ -‬ﺍﳌﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﺘﺪﺑﲑ‪ ):‬ﺍﳌﻘﺎﻭﻻﺕ‪ ،‬ﺍﻷﺳﺮ‪ ،‬ﺍﳉﻤﻌﻴﺎﺕ ﻭﺍﳌﺆﺳﺴﺎﺕ‪(...‬‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﺗﺸﻤﻞ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺟﺪﺍﻭﻻ ﺗﺘﻀﻤﻦ ﻭﺻﻔﺎ ﳐﺘﺼﺮﺍ ﻟﻜﻞ ﺇﺟﺮﺍﺀ ﺿﺮﻳﱯ‬
‫ﻭﻟﺘﻜﻠﻔﺘﻪ‪ ،‬ﻭﺟﺪﺍﻭﻝ ﺃﺧﺮﻯ ﺗﻔﺼﻴﻠﻴﺔ ﻟﻜﻞ ﻧﻮﻉ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺒﲔ ﻃﺒﻴﻌﺔ ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻭﻣﺮﺍﺟﻌﻬﺎ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‬
‫ﻭﺍﻷﻫﺪﺍﻑ ﺍﳌﺘﻮﺧﺎﺓ ﻣﻨﻬﺎ ﻭﻛﺬﺍ ﺍﳉﻬﺎﺕ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻨﻬﺎ‪.‬‬

‫‪ 1‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ ‪ ،‬ﺹ ﺹ ‪.59-57‬‬

‫‪138‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ 4-2‬ﺗﻄﻮﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ‪ :‬ﻻ ﲣﻀﻊ ﻛﻞ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﰎ ﺇﺣﺼﺎﺅﻫﺎ ﻟﻠﺘﻘﻴﻴﻢ‪ ،‬ﻭﻻ‬
‫ﺗﻮﺿﺢ ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﰲ ﺗﻘﺎﺭﻳﺮﻫﺎ ﺳﺒﺐ ﺫﻟﻚ‪ .‬ﰎ ﺳﻨﺔ ‪ 2016‬ﺇﺣﺼﺎﺀ ‪ 407‬ﺣﻜﻢ ﺿﺮﻳﱯ ﻣﻘﺎﺑﻞ ‪ 399‬ﺳﻨﺔ‬
‫‪ ،2015‬ﺃﻣﺎ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﰎ ﺗﻘﻴﻴﻤﻬﺎ ﻓﻘﺪ ﺑﻠﻐﺖ ‪ 306‬ﺳﻨﺔ ‪ 2016‬ﻣﻘﺎﺑﻞ ‪ 300‬ﺳﻨﺔ‪ ،2015‬ﺃﻱ ﺃﻥ ﻧﺴﺒﺔ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﱵ ﰎ ﺗﻘﻴﻴﻤﻬﺎ ‪75,2 %‬ﺳﻨﱵ ‪ 2015‬ﻭ‪ .2016‬ﻭﺍﺭﺗﻔﻌﺖ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﰎ ﺗﻘﻴﻴﻤﻬﺎ ﺳﻨﺔ ‪2016‬‬
‫ﺇﱃ ‪ 32.423‬ﻣﻠﻴﻮﻥ ﺩﺭﻫﻢ ﻋﻮﺽ‪ 31.749‬ﻣﻠﻴﻮﻥ ﺩﺭﻫﻢ ﺳﻨﺔ ‪) 2015‬ﺍﳉﺪﻭﻝ ‪ .(21‬ﻭﲤﺜﻞ ﺣﺼﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ‪% 15,2‬ﻣﻦ ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻨﺔ ‪ 2016‬ﻣﻘﺎﺑﻞ ‪ % 15,6‬ﺳﻨﺔ ‪ 2015‬ﺃﻣﺎ ﺣﺼﺘﻬﺎ ﻣﻦ ﺍﻟﻨﺎﺗﺞ‬
‫‪1‬‬
‫ﺍﻟﺪﺍﺧﻠﻲ ﺍﳋﺎﻡ ﻓﻘﺪ ﺑﻠﻐﺖ ‪ %3,2‬ﺳﻨﱵ‪ 2015‬ﻭ‪.2016‬‬

‫ﺍﳉﺪﻭﻝ ‪:21‬ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺿﺮﻳﺒﺔ ﲟﻼﻳﲔ ﺍﻟﺪﺭﻫﻢ‬
‫ﻟﺴﻨﱵ ‪ 2015‬ﻭ‪2016‬‬

‫ﻧﺴﺒﺔ ﺍﻟﺘﻐﲑ‬ ‫‪2016‬‬ ‫‪2015‬‬

‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳌﺒﻠﻎ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳌﺒﻠﻎ‬
‫‪5.3%‬‬ ‫‪46.8%‬‬ ‫‪15161‬‬ ‫‪45.3%‬‬ ‫‪14392‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫‪-10.4%‬‬ ‫‪19.5%‬‬ ‫‪5150‬‬ ‫‪18.1%‬‬ ‫‪5750‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﺆﺳﺴﺎﺕ‬
‫‪2.7%‬‬ ‫‪12.8%‬‬ ‫‪4165‬‬ ‫‪12.8%‬‬ ‫‪4056‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬
‫‪6.2%‬‬ ‫‪17.7%‬‬ ‫‪5747‬‬ ‫‪17.1%‬‬ ‫‪5413‬‬ ‫ﻭﺍﺟﺒﺎﺕ ﺍﻟﺘﺴﺠﻴﻞ ﻭﺍﻟﺘﻨﱪ‬
‫‪2.8%‬‬ ‫‪4.0%‬‬ ‫‪1304‬‬ ‫‪4.0%‬‬ ‫‪1269‬‬ ‫ﺍﻟﺮﺳﻮﻡ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ‬
‫‪3%‬‬ ‫‪2.8%‬‬ ‫‪895‬‬ ‫‪2.7%‬‬ ‫‪869‬‬ ‫ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‬
‫‪2.1% 100% 32423 100%‬‬ ‫‪31749‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ‪ ،‬ﺹ ‪.2‬‬

‫ﻳﺒﲔ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﻣﺒﻠﻎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪،‬ﺑﻠﻐﺖ ﻧﺴﺒﺔ ‪ 46,8%‬ﺳﻨﺔ‬
‫‪2016‬ﻣﻘﺎﺑﻞ ‪ 45,3 %‬ﺳﻨﺔ ‪، 2015‬ﻭﻗﺪ ﺍﻧﺘﻘﻠﺖ ﻣﻦ ‪ 14.392‬ﻣﻠﻴﻮﻥ ﺩﺭﻫﻢ ﺳﻨﺔ ‪ 2015‬ﺇﱃ ‪15.161‬‬
‫ﻣﻠﻴﻮﻥ ﺩﺭﻫﻢ ﺳﻨﺔ‪.2016‬ﻭﺑﻠﻐﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ‪ 5.150‬ﻣﻠﻴﻮﻥ ﺩﺭﻫﻢ‬
‫ﺳﻨﺔ‪ ،2016‬ﺑﻨﺴﺒﺔ ﺍﳔﻔﺎﺽ ﻗﺪﺭﻫﺎ ‪ 10,4 %‬ﻣﻘﺎﺭﻧﺔ ﻣﻊ ﺳﻨﺔ ‪ .2015‬ﻭﻗﺪ ﺍﺳﺘﻔﺎﺩﺕ ﺍﳌﻘﺎﻭﻻﺕ ﻣﻦ ﻏﺎﻟﺒﻴﺔ ﻫﺬﻩ‬

‫‪ 1‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.2‬‬

‫‪139‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﻟﻨﻔﻘﺎﺕ ﻭﺫﻟﻚ ﺑﻨﺴﺒﺔ‪ % 81,9.‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻓﻘﺪ ﺑﻠﻐﺖ ‪ 4.165‬ﻣﻠﻴﻮﻥ‬
‫ﺩﺭﻫﻢ‪ ،‬ﻭﻫﻲ ﺃﺳﺎﺳﺎ ﻣﻮﺟﻬﺔ ﻟﻸﺳﺮ ﺑﻨﺴﺒﺔ ‪. 69,6%‬‬

‫‪-3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ‬

‫ﺻﺪﺭ ﺃﻭﻝ ﺗﻘﺮﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ﺳﻨﺔ ‪ ،2011‬ﻭﺃﳒﺰ ﲟﺴﺎﻋﺪﺓ ﺗﻘﻨﻴﺔ ﻣﻦ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻔﺎﺋﺪﺓ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺍﻷﺭﺩﻧﻴﺔ ﰲ ﺇﻃﺎﺭ ﺑﺮﻧﺎﻣﺞ ﺍﻹﺻﻼﺡ ﺍﳌﺎﱄ ﺍﻟﺬﻱ ﺗﻨﻔﺬﻩ ﺍﳊﻜﻮﻣﺔ ﺍﻷﺭﺩﻧﻴﺔ‪ ،‬ﰒ ﺻﺪﺭ‬
‫ﺗﻘﺮﻳﺮ ﺛﺎﻥ ﺳﻨﺔ ‪ 2013‬ﻣﻦ ﻗﺒﻞ ﻧﻔﺲ ﺍﻟﻮﻛﺎﻟﺔ‪ .‬ﻭﺫﻛﺮﺕ ﺍﻟﻮﻛﺎﻟﺔ ﰲ ﺗﻘﺮﻳﺮﻫﺎ ﺍﻷﻭﻝ ﺃﻧﻪ ﻳﻨﺒﻐﻲ ﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ‪ ،‬ﺃﻥ ﺗﻜﻮﻥ‬
‫ﲨﻴﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﳏﺪﺩﺓ ﻛﻤﻴﺎ ﻭﺃﻥ ﲣﻀﻊ ﻟﺘﻘﻴﻴﻢ ﻣﺘﻜﺎﻣﻞ ﻭﺃﻧﻪ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﺍﻷﺭﺩﻧﻴﺔ ﺍﻟﻘﻴﺎﻡ‬
‫ﺑﺘﻘﻴﻴﻢ ﺩﻭﺭﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺇﻃﺎﺭ ‪‬ﺞ ﻣﺘﻜﺎﻣﻞ‪ ،‬ﻭﻟﻴﺲ ﻓﻘﻂ ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﺣﺠﻢ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ‪.‬‬
‫ﰎ ﺗﻘﺪﱘ ﻣﻘﺘﺮﺡ ﻳﺘﻀﻤﻦ ﻣﻘﺎﺭﺑﺔ ﺷﺎﻣﻠﺔ ﻟﺘﻘﺪﻳﺮ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻏﲑ ﺃﻧﻪ ﺇﱃ ﻏﺎﻳﺔ ‪ 2016‬ﱂ ﻳﺼﺪﺭ ﺃﻱ ﺗﻘﺮﻳﺮ‬
‫ﺁﺧﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ‪ ،‬ﻭﻻ ﻳﻮﺟﺪ ﺇﻃﺎﺭ ﻭﺍﺿﺢ ﻣﻌﻤﻮﻝ ﺑﻪ‪ ،‬ﻭﻻ ﺗﻮﺟﺪ ﺳﻴﺎﺳﺎﺕ ٕﻭﺇﺟﺮﺍﺀﺍﺕ‬
‫ﻭﺍﺿﺤﺔ ﻟﻠﺘﻘﻴﻴﻢ ﺍﻟﺪﻭﺭﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫‪ 1-3‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻘﺘﺮﺣﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ :‬ﻳﻘﺘﺮﺡ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺴﻨﺔ‬
‫‪ 2013‬ﻣﻘﺎﺭﺑﺔ ﻟﺘﻘﺪﻳﺮ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﻮﻡ ﻋﻠﻰ ﺿﺮﻭﺭﺓ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺳﺌﻠﺔ‪ ،‬ﻣﺼﻨﻔﺔ ﰲ ﺛﻼﺛﺔ‬
‫‪2‬‬
‫ﳏﺎﻭﺭ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫ﺍﶈﻮﺭ ﺍﻷﻭﻝ‪ :‬ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‬
‫‪ -‬ﻫﻞ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ ﻣﱪﺭ؟‬
‫‪ -‬ﻛﻴﻒ ﺗﺴﺘﺠﻴﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳊﺎﺟﺔ ﺍﳊﻜﻮﻣﺔ ﻟﻠﺘﺪﺧﻞ؟‬

‫ﺍﶈﻮﺭ ﺍﻟﺜﺎﱐ‪ :‬ﻣﻮﺿﻮﻋﻲ‬

‫‪ -‬ﻣﺎ ﻫﻮ ﻫﺪﻑ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻵﺛﺎﺭ ﺍﳌﺘﻮﻗﻌﺔ )ﺃﻱ ﺗﻐﻴﲑ ﺍﻟﺴﻠﻮﻙ(؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮﻗﻌﺔ ﻣﻦ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ؟‬
‫‪ -‬ﻣﻦ ﻫﻮ ﺍﳌﺴﺘﻔﻴﺪ )ﺃﻱ ﺍﻟﺼﻨﺎﻋﺔ‪ ،‬ﺍﻟﻨﺸﺎﻁ‪ ،‬ﳎﻤﻮﻋﺔ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ(؟‬

‫‪1‬ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،‬ﺍﳌﻤﻠﻜﺔ ﺍﻷﺭﺩﻧﻴﺔ ﺍﳍﺎﴰﻴﺔ ﺗﺸﺠﻴﻊ ﺇ‪‬ﺎﺀ ﺍﻟﻔﻘﺮ ﻭﺗﻌﺰﻳﺰ ﺍﻟﺮﺧﺎﺀ ﺍﳌﺸﺘﺮﻙ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﺘﺸﺨﻴﺼﻴﺔ ﺍﳌﻨﻬﺠﻴﺔ ﻋﻦ ﺍﻷﺭﺩﻥ‪،‬‬
‫‪ ،2016‬ﺗﺮﲨﺔ ﻭﺣﺪﺓ ﺍﻟﺘﺮﲨﺔ ﺍﻟﺘﺎﺑﻌﺔ ﻹﺩﺍﺭﺓ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺹ ‪.58‬‬
‫‪2 USAID,Evaluating Tax Expenditures in Jordan, USAID-funded Fiscal Reform II Project, 2013,‬‬
‫‪P15.‬‬

‫‪140‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﶈﻮﺭ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﺘﻘﻴﻴﻢ‬

‫‪ -‬ﻣﺎ ﻫﻲ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﺒﺪﻳﻠﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺍﳋﻴﺎﺭ ﺍﻷﻓﻀﻞ ﻟﺘﺤﻘﻴﻖ ﺍﳍﺪﻑ ﺍﳌﻨﺸﻮﺩ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﳉﻬﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﺗﻘﻴﻴﻢ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻣﻦ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﺇﱃ ﺃﻱ ﻣﺪﻯ ﺗﺸﻮﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻣﺘﺜﺎﻝ؟‬
‫‪ -‬ﻫﻞ ﻫﻨﺎﻙ ﺁﺛﺎﺭ ﻋﻠﻰ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻮﺯﻳﻊ )ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﻓﻘﻴﺔ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻮﺩﻳﺔ(؟‬
‫‪ -‬ﻫﻞ ﺗﻮﻓﺮ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﺮﺹ ﻟﻠﻐﺶ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻐﻴﲑﺍﺕ ﺍﻟﻮﺍﺟﺐ ﺍﺩﺧﺎﳍﺎ ﻋﻠﯽ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﺎ ﻳﺴﻤﺢ ﺑﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ؟‬

‫‪ 2-3‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ :‬ﰲ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻷﻭﻝ ﻟﺴﻨﺔ ‪ 2011‬ﰎ ﲢﺪﻳﺪ ﻧﻈﺎﻡ ﻣﺮﺟﻌﻲ ﺃﺳﺎﺳﻲ ﻭﲢﺪﻳﺪ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﳐﺘﻠﻒ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﰎ ﺍﻋﺘﻤﺎﺩ ﻧﻔﺲ ﺍﳌﻘﺎﺭﺑﺔ ﰲ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺜﺎﱐ ﻟﺴﻨﺔ ‪ 2013‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ‬
‫ﺍﻟﺘﻌﺪﻳﻼﺕ ﺍﻟﱵ ﻛﺎﻧﺖ ﻣﻘﺘﺮﺣﺔ ﰲ ﺗﻠﻚ ﺍﻟﻔﺘﺮﺓ ﰲ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ ﻭﻗﺎﻧﻮﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬

‫‪ 1-2-3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﻭﺍﳌﺆﺳﺴﺎﺕ‪ :‬ﳛﺪﺩ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‬
‫ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺮ ﰲ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﻌﺪﻻﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ‪ ،‬ﻭﻭﺣﺪﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺍﻹﻃﺎﺭ ﺍﻟﺰﻣﲏ ﻟﻠﻀﺮﺍﺋﺐ‪ ،‬ﻭﻣﻌﺎﻣﻠﺔ ﺍﻟﺘﻀﺨﻢ ﻣﻦ ﺃﺟﻞ ﺣﺴﺎﺏ ﺍﻟﺪﺧﻞ‪.‬‬
‫ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻳﺘﻀﻤﻦ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺘﺪﺍﺑﲑ ﺍﻟﱵ ﺗﻘﻠﻞ ﻣﻦ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ ﺃﻭ ﺗﻠﻐﻴﻪ‪ ،‬ﻭﻳﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ‬
‫ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﻛﺬﺍ ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ‪ .‬ﻭﻳﻌﺘﺮﻑ ﺑﺎﳊﺼﺎﻧﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻭﺍﳌﻠﻚ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻛﺠﺰﺀ‬
‫ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ ﺃﻭ ﺍﳍﻴﻜﻞ ﺍﻟﻌﺎﺩﻱ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪.‬‬

‫‪ 2-2-3‬ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻌﺎﻣﺔ ﻋﻠﻰ ﺍﳌﺒﻴﻌﺎﺕ) ﺿﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ(‪ :‬ﺗﻔﺮﺽ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺍﻷﺭﺩﻥ ﻭﻓﻖ‬
‫ﻋﺪﺓ ﻣﻌﺪﻻﺕ‪ ،‬ﻓﺎﻟﻘﺎﻋﺪﺓ ﺍﳌﺮﺟﻌﻴﺔ ﺗﻀﻢ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ‪ .% 16‬ﺃﻣﺎ ﺍﳌﻌﺪﻻﺕ ﺍﻷﺧﺮﻯ ‪ 0%‬ﻭ‪ %4‬ﻭ‪ % 8‬ﻻ ﻳﻌﺘﱪ‬
‫ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺇﺫﺍ ﰎ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻛﻤﺪﺧﻼﺕ ﻭﺳﻴﻄﺔ ﻹﻧﺘﺎﺝ ﻣﻨﺘﺞ ‪‬ﺎﺋﻲ ﻳﺒﺎﻉ ﻟﻠﻤﺴﺘﻬﻠﻚ ﻭﳜﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫ﺍﳌﺒﻴﻌﺎﺕ‪ .‬ﺃﻣﺎ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻬﻲ ﻛﻞ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﺘﻬﻠﮑﺔ ﰲ ﺍﻷﺭﺩﻥ‪ .‬ﻛﻤﺎ ﻳﻌﺘﱪ ﺇﻋﻔﺎﺀ ﺍﻟﺴﻠﻊ ﺍﳌﺼﺪﺭﺓ‬
‫ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ .‬ﻭﻛﻤﺎ ﻫﻮ ﺍﳊﺎﻝ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻌﻴﺎﺭ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻓﺈﻥ ﺍﳊﺼﺎﻧﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﳌﻠﻚ ﻭﺍﳊﻜﻮﻣﺔ ﻣﻌﺘﺮﻑ ‪‬ﺎ ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﻟﻀﺮﻳﺒﺔ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪.‬‬

‫‪141‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫‪ 3-3-3‬ﳏﺘﻮﻯ ﺍﻟﺘﻘﺮﻳﺮ ﻭﻣﺼﺎﺩﺭ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ :‬ﴰﻞ ﺍﻟﺘﻘﺮﻳﺮ ﻗﺎﺋﻤﺔ ﺷﺎﻣﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺮﺍﺟﻌﻬﺎ‬
‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ .‬ﻛﻤﺎ ﺍﻗﺘﺼﺮ ﺍﻟﺘﻘﺪﻳﺮ ﻋﻠﻰ ﻛﻞ ﻧﻮﻉ ﻣﻦ ﺃﻧﻮﺍﻉ ﺍﻟﻀﺮﺍﺋﺐ ﺫﺍﺕ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻷﻛﱪ ﻟﻠﻔﺌﺎﺕ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻷﺭﺑﻊ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﰲ ﺍﻷﺭﺩﻥ‪ :‬ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ )ﺍﻷﺷﺨﺎﺹ ﻭﺍﳌﺆﺳﺴﺎﺕ(‪ ،‬ﻭﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻭﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﺍﳋﺎﺻﺔ‪،‬‬
‫ﻭﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﻤﺘﻠﻜﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ‪ .‬ﻭﻻ ﻳﺘﻢ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺴﺒﺐ ﻧﻘﺺ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻛﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﺒﻴﻌﺎﺕ ﺍﳌﺨﻔﻀﺔ ﺍﻟﺒﺎﻟﻐﺔ ‪ %4‬ﻭ‪ %8‬ﻟﻐﻴﺎﺏ ﺑﻴﺎﻧﺎﺕ ﺗﻔﺼﻴﻠﻴﺔ ﰲ‬
‫ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻻ ﳝﻜﻦ ﲤﻴﻴﺰ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ‬
‫ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺗﻠﻚ ﺍﻟﱵ ﺍﻗﺮﻫﺎ ﳎﻠﺲ ﺍﻟﻮﺯﺭﺍﺀ ﻟﻐﻴﺎﺏ ﺗﻠﻚ ﺍﻟﺘﻔﺎﺻﻴﻞ ﰲ ﺍﻟﺴﺠﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .1‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ‬
‫ﰎ ﺗﻘﺪﻳﺮﻫﺎ‪ ،‬ﻓﺘﻢ ﺫﻟﻚ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺼﺎﺩﺭ ﳐﺘﻠﻔﺔ ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﻣﺴﺢ‬
‫ﺩﺍﺋﺮﺓ ﺍﻹﻋﻼﻡ ﻭﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺟﺪﻭﻝ ﺍﳌﺪﺧﻼﺕ ﻭﺍﳌﺨﺮﺟﺎﺕ‪ ،‬ﺑﻴﺎﻧﺎﺕ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻜﻠﻲ‪ ،‬ﻭﻗﻮﺍﺋﻢ ﺿﺮﻳﺒﺔ ﺍﳌﻠﻜﻴﺔ‪.‬‬

‫‪ 4-3‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ‪ :‬ﺑﻨﺎﺀ ﻋﻠﻰ ﻧﺘﺎﺋﺞ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺴﻨﺔ ‪ ،2013‬ﳒﺪ ﺃﻥ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ﻣﻮﺯﻋﺔ ﻛﻤﺎ ﻳﻠﻲ‪:‬‬
‫‪ -‬ﻳﻘﺪﺭ ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﰎ ﺗﻘﺪﻳﺮﻫﺎ ‪ 1.556‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺃﺭﺩﱐ ﰲ ﺳﻨﺔ ‪ ،2012‬ﺑﻨﺴﺒﺔ ‪ % 7‬ﻣﻦ‬
‫ﺇﲨﺎﱄ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ‪ .‬ﺑﻴﻨﻤﺎ ﻗﺪﺭ ﻫﺬﺍ ﺍﳌﺒﻠﻎ ‪ 1.507‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺃﺭﺩﱐ ﰲ ﺳﻨﺔ ‪ ،2010‬ﺑﻨﺴﺒﺔ ‪ %8‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ‬
‫ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‪.‬‬
‫‪ -‬ﺃﻋﻠﻰ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺗﻜﻠﻔﺔ ﻟﺴﻨﺔ‪ 2012‬ﻫﻲ ﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻻﺳﺮ )ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺸﺨﺼﻴﺔ ﻭﺍﻟﻌﺎﺋﻠﻴﺔ( ﺑﻘﻴﻤﺔ ‪455‬‬
‫ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺗﻠﻴﻬﺎ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﳌﺒﻴﻌﺎﺕ ﺍﶈﻠﻴﺔ ‪ 263‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‪.‬‬
‫‪ -‬ﺗﻨﺘﻤﻲ ﺃﻛﱪ ﺯﻳﺎﺩﺓ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻋﺎﻡ ‪ 2010‬ﺇﱃ ﻋﺎﻡ ‪ 2012‬ﺇﱃ ﺗﺼﻨﻴﻒ ﺍﻟﺼﻔﺮ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ‬
‫ﺍﶈﻠﻴﺔ‪ ،‬ﻭﻫﻮ ﺿﻌﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻫﺬﻩ ﺍﻟﻔﺌﺔ‪ ،‬ﻭﻳﺮﺟﻊ ﺫﻟﻚ ﺃﺳﺎﺳﺎ ﺇﱃ ﺍﻧﺘﺸﺎﺭ ﺍﳌﻮﺍﺩ ﺍﳌﺼﻨﻔﺔ ﺻﻔﺮ ﻭﺍﻟﱵ‬
‫ﺃﺩﺕ ﺇﱃ ﺗﺂﻛﻞ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺮ ﺍﻟﺰﻣﻦ‪.‬‬
‫‪ -‬ﺗﺮﺍﺟﻊ ﺍﻟﺰﻳﺎﺩﺍﺕ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﰲ ﻋﺎﻡ ‪ 2012‬ﺇﱃ ﻛﻤﻴﺎﺕ ﺃﻛﱪ ﻣﻦ ﺍﻟﺴﻠﻊ ﺍﳌﻌﻔﺎﺓ‬
‫ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﺑﺴﺒﺐ ﻋﺪﻡ ﻭﺟﻮﺩ ﻣﻌﺪﻻﺕ ﻭﺍﺗﻔﺎﻗﻴﺎﺕ ﲡﺎﺭﻳﺔ ﻭﻣﺸﺘﻘﺎﺕ ﻧﻔﻄﻴﺔ‪.‬‬
‫‪ -‬ﺍﻻﳔﻔﺎﺽ ﺍﻻﻛﺜﺮ ﺃﳘﻴﺔ ﰲ ﺍﻻﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺎﻡ ‪ 2012‬ﺳﺒﺒﻪ ﺍﻧﺘﻬﺎﺀ ﺍﻟﻌﻤﻞ ﺑﺮﺳﻮﻡ ﺍﻟﻨﻘﻞ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﺨﻔﻀﺔ‬
‫ﺍﻟﱵ ﺍﺳﺘﺨﺪﻣﺖ ﻛﺤﻮﺍﻓﺰ ﻋﻘﺎﺭﻳﺔ ﰲ ﻋﺎﻡ ‪ ،2010‬ﻭﺍﻟﱵ ﻛﻠﻔﺖ ﺍﳊﻜﻮﻣﺔ ‪ 150‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺃﺭﺩﱐ‪.‬‬
‫ﺗﺒﻠﻎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺒﻠﺪﻳﺔ ‪ 48‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‪ ،‬ﻭﻫﻲ ﻛﻤﻴﺔ ﻣﻬﻤﺔ ﺑﺎﻟﻨﺴﺒﺔ ﳌﻴﺰﺍﻧﻴﺎﺕ ﺍﻟﺒﻠﺪﻳﺎﺕ‬ ‫‪-‬‬
‫ﺍﻟﱵ ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﻋﺎﺋﺪﺍﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﺒﻠﺪﻳﺔ ﻟﺘﻘﺪﱘ ﺍﳋﺪﻣﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ‪.‬‬

‫‪1 USAID (2013), Op.cit , P 7.‬‬

‫‪142‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﺍﳉﺪﻭﻝ ‪:22‬ﺗﺮﻛﻴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻷﺭﺩﻥ ﺣﺴﺐ ﻃﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻟﺴﻨﱵ‪2012- 2010‬‬
‫‪2010/2011‬‬ ‫‪2012‬‬
‫ﻧﺴﺒﺔ ﻣﻦ ﺍﻟﻨﺎﺗﺞ‬ ‫ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‬ ‫ﻧﺴﺒﺔ ﻣﻦ ﺍﻟﻨﺎﺗﺞ‬ ‫ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‬
‫ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬ ‫ﺃﺭﺩﱐ‬ ‫ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬ ‫ﺃﺭﺩﱐ‬
‫‪8,0%‬‬ ‫‪1507‬‬ ‫‪7,0%‬‬ ‫‪1556‬‬ ‫ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪4,5%‬‬ ‫‪846‬‬ ‫‪4,7%‬‬ ‫‪1043‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‬
‫‪1,0%‬‬ ‫‪191‬‬ ‫‪1,5%‬‬ ‫‪342‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻌﺎﻣﺔ ﻋﻠﻰ ﺍﳌﺒﻴﻌﺎﺕ ﺍﶈﻠﻴﺔ‬
‫‪0,7%‬‬ ‫‪127‬‬ ‫‪0,5%‬‬ ‫‪112‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻌﺎﻣﺔ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ‬
‫‪0,001%‬‬ ‫‪0,2‬‬ ‫‪0,003%‬‬ ‫‪6‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﺍﳋﺎﺻﺔ ﻋﻠﻰ ﺍﳌﺒﻴﻌﺎﺕ‬
‫‪2,8%‬‬ ‫‪528‬‬ ‫‪2,7%‬‬ ‫‪589‬‬ ‫ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‬
‫‪3,5%‬‬ ‫‪661‬‬ ‫‪2,3%‬‬ ‫‪513‬‬ ‫ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ‬
‫‪2,4%‬‬ ‫‪455‬‬ ‫‪2,1%‬‬ ‫‪455‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻷﺷﺨﺎﺹ‬
‫‪0,04%‬‬ ‫‪8‬‬ ‫‪0,05%‬‬ ‫‪10‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﳌﺆﺳﺴﺎﺕ‬
‫‪1,1%‬‬ ‫‪198‬‬ ‫‪0,2%‬‬ ‫‪48‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ‬

‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪USAID, Evaluating Tax Expenditures in Jordan, USAID funded Fiscal Reform II Project, 2013,‬‬
‫ﺑﺘﺼﺮﻑ ‪P 35‬‬

‫ﺃﺩﻯ ﺍﻟﺘﻮﺳﻊ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺗﺂﻛﻞ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺣﻴﺚ ﻧ‪‬ﻔﺬﺕ ﺑﻌﺾ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ ﲢﻔﻴﺰﺍﺕ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ‪ ،‬ﻟﻜﻦ ﺑﻌﻀﻬﺎ ﺍﻵﺧﺮ ﺍﻧﺘﺸﺮ ﺍﺳﺘﺠﺎﺑﺔ ﻟﺼﺪﻣﺎﺕ ﻣﻌﻴﻨﺔ‪.‬‬
‫ﻓﻌﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﳉﺄ ﺍﻷﺭﺩﻥ ﰲ ‪ 2009‬ﺇﱃ ﺇﻋﻔﺎﺀﺍﺕ ﻭﲣﻔﻴﻀﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭﺍﺳﻌﺔ ﺍﻟﻨﻄﺎﻕ ﻛﺤﺎﻓﺰ ﻣﺎﱄ ﺍﺳﺘﺠﺎﺑﺔﹰ‬
‫ﻟﻸﺯﻣﺔ ﺍﻟﻌﺎﳌﻴﺔ‪ .‬ﻭﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺣﺪﻭﺙ ﺑﻌﺾ ﺍﻟﺘﻐﻴﲑ ﺍﻹﳚﺎﰊ ﻟﺘﺒﺴﻴﻂ ﻧﻈﺎﻡ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﻌﻘﺪ ﰲ ﺍﻷﺭﺩﻥ‪ ،‬ﻓﻘﺪ‬
‫ﺳﺎﳘﺖ ﺗﻐﻴﲑﺍﺕ ﺃﺧﺮﻯ ﰲ ﻃﻔﺮﺓ ﰲ ﻣﺴﺘﻮﻯ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﺪﻝ ﻋﻠﻰ ﺃﻥ ﺍﻻﲡﺎﻩ ﺍﻷﺳﺎﺳﻲ ﻫﻮ ﺍﲡﺎﻩ‬
‫ﻫﻴﻜﻠﻲ‪.‬‬

‫ﰲ ﺳﻴﺎﻕ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﰎ ﺗﺒﺴﻴﻂ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺃﻟﻐﻴﺖ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺪﺩﺓ‬
‫ﻭﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻠﻔﺌﺎﺕ ﺃﻭ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺃﻭ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ ﻛﺎﻧﺖ ﺗﺜﻘﻞ ﻛﺎﻫﻞ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺗﻀﻔﻲ‬
‫ﻏﻤﻮﺿﺎﹰ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ‪ .‬ﻟﻜﻦ ﰲ ﺍﻟﻮﺍﻗﻊ ﺍﻟﻌﻤﻠﻲ‪ ،‬ﺃﺩﻯ ﺭﻓﻊ ﺣﺪ ﺍﻹﻋﻔﺎﺀ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ ﺇﱃ ﺇﻋﻔﺎﺀ ﺃﻛﺜﺮ ﻣﻦ‬
‫‪%95‬ﻣﻦ ﺍﻷﺳﺮ ﺍﻷﺭﺩﻧﻴﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‪.1‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺃﻋﻠﻰ ﺷﺮﳛﺔ ﻣﻦ ﺍﻟﺪﺧﻞ ﺍﻟﺸﺨﺼﻲ ﲣﻀﻊ‬
‫ﻟﻀﺮﻳﺒﺔ ﺑﻨﺴﺒﺔ‪ ،%20‬ﻭﻫﻲ ﻧﺴﺒﺔ ﻣﻨﺨﻔﻀﺔ ﺣﱴ ﲟﻌﺎﻳﲑ ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺃﻓﺮﻳﻘﻴﺎ ‪.‬ﻛﻤﺎ ﺗﺴﺘﻔﻴﺪ ﺍﳌﺆﺳﺴﺎﺕ‬

‫‪ 1‬ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،2016 ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪،‬ﺹ ‪.29‬‬

‫‪143‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﺻﻌﻮﺑﺎﺕ ﺍﻟﻘﻴﺎﺱ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﻄﺒﻴﻖ‬

‫ﻣﻦ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﻤﺮﻛﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻨﻮﺩ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺧﺼﻮﺻﺎﹰ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺴﻠﻊ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ‬
‫ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ‪. 1‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻓﺎﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻢ ﻣﻨﺤﻬﺎ ﺑﺴﻠﻄﺔ ﺗﻘﺪﻳﺮﻳﺔ ﻟﻠﺠﻬﺎﺯ‬
‫ﺍﻹﺩﺍﺭﻱ‪ ،‬ﻭﺧﺎﺻﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺣﻴﺚ ﻳﻌﻄﻲ ﺍﻟﻘﺎﻧﻮﻥ ‪‬ﻠﺲ ﺍﻟﻮﺯﺭﺍﺀ ﺻﻼﺣﻴﺔ ﻣﻨﺢ ﺇﻋﻔﺎﺀ‬
‫‪.2‬‬
‫ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﳌﺒﻴﻌﺎﺕ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﺗﻘﺪﻳﺮﻱ‬

‫ﺧﻼﺻﺔ‬

‫ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺍﻹﳌﺎﻡ ﲟﺨﺘﻠﻒ ﺍﳉﻮﺍﻧﺐ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﻀﻤﻦ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‬
‫ﳏﺎﻭﻟﺔ ﺇﺑﺮﺍﺯ ﺃﻫﻢ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻌﺘﺮﺽ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ‪ .‬ﻳﻌﺪ ﲢﺪﻳﺪ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﻧﻘﻄﺔ ﺍﻟﺒﺪﺍﻳﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ‪ .‬ﻭﻫﻨﺎﻙ ﺛﻼﺙ ﻣﻘﺎﺭﺑﺎﺕ ﳐﺘﻠﻔﺔ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﺫﻟﻚ‪ ،‬ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﻴﺔ‪ ،‬ﺍﳌﻘﺎﺭﺑﺔ‬
‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﻣﻘﺎﺭﺑﺔ ﺍﻹﻋﺎﻧﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ‪ .‬ﻛﻤﺎ ﺗﺘﻄﻠﺐ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻛﻔﺎﺀﺍﺕ ﺑﺸﺮﻳﺔ ﺗﺘﻤﺘﻊ ﺑﺎﳋﱪﺓ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﱪﺍﻣﺞ‬
‫ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻭﺗﻜﻮﻥ ﻟﺪﻳﻬﺎ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻣﻦ ﻣﺼﺎﺩﺭ ﳐﺘﻠﻔﺔ‪ ،‬ﰒ ﺍﺳﺘﺨﺪﺍﻡ ﺃﺳﺎﻟﻴﺐ ﻋﻠﻤﻴﺔ ﰲ ﲢﻠﻴﻞ‬
‫ﻭﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻛﺎﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﻭﺍﶈﺎﻛﺎﺓ ﺍﻹﲨﺎﻟﻴﺔ ﻭﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﻔﻌﺎﻟﺔ‪ .‬ﻭﻫﻨﺎﻙ ﺛﻼﺙ ﻃﺮﻕ ﳐﺘﻠﻔﺔ ﻟﺘﺤﺪﻳﺪ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻃﺮﻳﻘﺔ ﺍﳋﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻣﻜﺎﺳﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﻃﺮﻳﻘﺔ ﺗﻜﺎﻓﺆ ﺍﻟﻨﻔﻘﺎﺕ‪.‬‬

‫ﺃﻣﺎ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ ،‬ﻓﻘﺪ ﺣﺎﻭﻟﻨﺎ ﻣﻦ ﺧﻼﻟﻪ ﺇﺑﺮﺍﺯ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻋﻤﻠﻴﺔ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺗﻄﺒﻴﻘﻬﺎ ﻋﻤﻠﻴﺎ‪ .‬ﻓﺄﻭﻝ ﺻﻌﻮﺑﺔ ﺗﻮﺍﺟﻪ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﻫﻲ ﺇﻗﻨﺎﻉ ﺍﳌﺸﺮﻉ ﺑﺎﻋﺘﻤﺎﺩ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﺎ‪ ،‬ﻓﺬﻟﻚ ﻳﺘﻄﻠﺐ ﲢﺪﻳﺪ‬
‫ﺇﺧﻔﺎﻕ ﺍﻟﺴﻮﻕ ﺍﻟﺬﻱ ﻳﺘﻄﻠﺐ ﺍﻟﺘﺪﺧﻞ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰒ ﲢﺪﻳﺪ ﺍﳍﺪﻑ ﺍﳌﺮﺍﺩ ﺑﻠﻮﻏﻪ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻛﺎﺳﺘﻬﺪﺍﻑ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺃﻭ ﻫﺪﻑ ﺗﺮﻗﻴﺔ ﺻﻨﺎﻋﺎﺕ ﻣﻌﻴﻨﺔ ﺃﻭ ﻏﲑﻫﺎ‪.‬‬

‫ﺃﻣﺎ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﻓﻘﺪ ﺣﺎﻭﻟﻨﺎ ﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻌﺮﺍﺽ ﲡﺎﺭﺏ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﰲ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﳏﺎﻭﻟﺔ ﲢﻠﻴﻞ ﺑﻌﺾ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺗﻠﻚ ﺍﻟﺪﻭﻝ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﻌﺘﱪ ﺍﻹﺑﻼﻍ ﻋﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﳎﺎﻝ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﺟﺎﻧﺐ ﺍﳊﻜﻮﻣﺎﺕ‪ ،‬ﻭﳜﺘﻠﻒ ﻧﻄﺎﻕ‬
‫ﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﺍﻟﺒﻠﺪﺍﻥ‪.‬‬

‫ﺇﻥ ﺍﻋﺘﺒﺎﺭ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﰲ ﳎﺎﻝ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻳﺘﻄﻠﺐ ﻣﻨﺎ ﺍﻟﺒﺤﺚ‬
‫ﰲ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻮﺍﺟﺐ ﺇﺗﺒﺎﻋﻬﺎ ﻟﺘﺤﻘﻴﻖ ﺗﻠﻚ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﻮﺿﻮﻉ ﺍﻟﻔﺼﻞ ﺍﳌﻮﺍﱄ ‪.‬‬

‫‪ 1‬ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،2016 ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.30‬‬

‫‪2‬ﻧﻔﺲ ﺍﳌﺮﺟﻊ‪ ،‬ﺹ ‪.58‬‬

‫‪144‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫ﻭﺍﳊﻮﻛﻤﺔ‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﲤﻬﻴﺪ‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﺼﻤﻴﻢ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﻭﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻋﺪﻡ ﺗﻮﺍﻓﻖ‬
‫ﺍﻵﺭﺍﺀ ﺣﻮﻝ ﺟﺪﻭﻯ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﺃﺻﺒﺤﺖ ﺃﻣﺮﺍ ﻭﺍﻗﻌﺎ ﻭﺍﻧﺘﺸﺮ‬
‫ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ ﻛﻞ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺃﺩﻯ ﺇﱃ ﺗﻮﺳﻊ ﺍﻟﻨﻘﺎﺵ ﺑﲔ ﺍﳌﻔﻜﺮﻳﻦ ﰲ ﻛﻴﻔﻴﺔ ﺗﺮﺷﻴﺪ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺟﻌﻠﻬﺎ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﻣﺪﻯ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻭﳏﺎﻭﻟﺔ ﺇﳚﺎﺩ ﻗﻮﺍﻋﺪ ﺃﺧﺮﻯ ﲣﻀﻊ ﳍﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻏﲑ ﺗﻠﻚ ﺍﳌﺒﺎﺩﺉ‪.‬‬

‫ﻣﻦ ﺟﻬﺘﻬﺎ‪ ،‬ﻗﺎﻣﺖ ﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ )ﺧﺎﺻﺔ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ‬
‫ﺍﻟﺪﻭﱄ( ﺑﻮﺿﻊ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳌﻌﺎﻳﲑ ﻛﻤﺜﻞ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﰲ ﳎﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳌﺴﺎﻋﺪﺓ ﺍﻟﺒﻠﺪﺍﻥ ﰲ ﲢﻘﻴﻖ‬
‫ﺃﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺣﻮﻛﻤﺔ ﺳﻠﻴﻤﺔ ﳍﺎ‪ ،‬ﻭﻣﻦ ﰒ ﲢﻘﻴﻖ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ‬
‫ﺍﻟﻔﻌﺎﻟﻴﺔ‪.‬‬

‫ﺳﻨﺤﺎﻭﻝ ﰲ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﻣﻦ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﻣﻨﺎﻗﺸﺔ ﻛﻴﻔﻴﺔ ﺗﻔﺎﻋﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻔﻌﺎﻟﻴﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻧﻨﺎﻗﺶ ﻣﺪﻯ ﺗﻮﺍﻓﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻟﱵ ﲢﻜﻢ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﰒ ﻧﻨﺎﻗﺶ ﰲ‬
‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﺍﳌﺒﺎﺩﺉ ﺍﻟﱵ ﻭﺿﻌﺘﻬﺎ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ‪‬ﺪﻑ ﺿﻤﺎﻥ ﺣﻮﻛﻤﺔ ﺳﻠﻴﻤﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﳐﺎﻟﻔﺔ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬

‫ﻳﻌﺘﻘﺪ ‪ Surrey‬ﺃﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﺎﻗﻀﺖ ﺍﳌﺒﺎﺩﺉ ﺍﳌﺘﻮﺍﻓﻖ ﻋﻠﻴﻬﺎ ﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪:‬‬
‫ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺑﺴﺎﻃﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺃﻥ ﺍﻟﻨﻘﺎﺵ ﳚﺐ ﺃﻥ ﻳﻨﺼﺐ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺟﻌﻞ ﺃﻱ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﻳﺴﺎﻫﻢ ﰲ ﲢﺴﲔ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﻳﺘﻢ ﺍﳊﻜﻢ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﺧﻼﻝ ﺛﻼﺛﺔ ﻣﻌﺎﻳﲑ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻭﻫﻲ ﺍﻟﻌﺪﺍﻟﺔ‪ ،‬ﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﻭﺑﺴﺎﻃﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ )ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ(‪ .‬ﻭﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﻧﻔﺲ ﺍﳌﻌﺎﻳﲑ ﻟﺘﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.1‬‬

‫‪1 USA, JOINT COMMITTEE ON TAXATION(2008) , op.cit, P 48.‬‬

‫‪146‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﻳﻌﲏ ﻣﺒﺪﺃ ﺍﻟﻜﻔﺎﺀﺓ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺯﻳﺎﺩﺓ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺑﺄﻗﻞ ﻗﺪﺭ ﳑﻜﻦ‬
‫ﻣﻦ ﺍﻟﺘﺪﺧﻞ ﻣﻊ ﺍﻟﺘﻮﺯﻳﻊ ﺍﻟﻔﻌﺎﻝ ﻟﻠﻤﻮﺍﺭﺩ ﰲ ﺍﻻﻗﺘﺼﺎﺩ‪.‬‬

‫ﺗﻨﺸﺄ ﺃﻭﺟﻪ ﻋﺪﻡ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻨﺪﻣﺎ ﺗﺸﻮﻩ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺧﻴﺎﺭﺍﺕ‬
‫ﺍﻟﺴﻮﻕ‪ ،‬ﻓﻌﻨﺪﻣﺎ ﺗﻘﻮﻡ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻷﻓﺮﺍﺩ ﲞﻴﺎﺭﺍﺕ ﻣﺘﺄﺛﺮﺓ ﺑﺎﻟﻀﺮﺍﺋﺐ‪ ،‬ﻓﻘﺪ ﻻ ﺗﻮﺟﻪ ﺍﳌﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ ﺍﻻﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻷﻛﺜﺮ ﺇﻧﺘﺎﺟﻴﺔ‪ ،‬ﻓﺘﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻘﻠﻴﻞ ﻣﻦ ﺗﻠﻚ ﺍﻟﺘﺸﻮﻫﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .1‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺒﻴﻌﺘﻬﺎ‬
‫‪‬ﺪﻑ ﺇﱃ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺳﻠﻮﻛﻴﺎﺕ ﺍﻷﻋﻮﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ﰲ ﺇﲡﺎﻫﺎﺕ ﻣﺮﻏﻮﺑﺔ‪ ،‬ﻟﻜﻨﻬﺎ ﻗﺪ ﲢﺪﺙ ﺗﺸﻮﻫﺎﺕ ﻋﻠﻰ‬
‫ﺧﻴﺎﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﺎ ﺑﲔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺃﻭ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﻘﺪ ﺗﺆﺩﻱ ﺇﱃ ﺍﺳﺘﺜﻤﺎﺭ ﻣﺒﺎﻟﻎ ﻓﻴﻪ ﰲ ﻗﻄﺎﻋﺎﺕ ﻣﻌﻴﻨﺔ ﺃﻭ‬
‫ﺍﺳﺘﺜﻤﺎﺭ ﺿﺌﻴﻞ ﺟﺪﺍ ﰲ ﻗﻄﺎﻋﺎﺕ ﺃﺧﺮﻯ‪ .2‬ﰲ ﺍﻟﻮﺍﻗﻊ‪ ،‬ﻣﻦ ﺍﻟﺼﻌﺐ ﲢﺪﻳﺪ ﺁﺛﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻜﻔﺎﺀﺓ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺣﱴ ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪ ،3‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﲢﺪﺙ ﺗﺸﻮﻫﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻳﺼﻌﺐ ﻓﻬﻤﻬﺎ ﻭﺇﺩﺭﺍﻛﻬﺎ‬
‫ﺑﺴﻬﻮﻟﺔ‪.‬‬

‫ﺗﺆﺛﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻠﺒﺎ ﻋﻠﻰ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻹﻧﺘﺎﺟﻴﺔ ﺑﻄﺮﻳﻘﺘﲔ ﺭﺋﻴﺴﻴﺘﲔ‪:‬‬

‫‪ -1‬ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻟﻌﺎﺋﺪ ﺍﳌﻨﺨﻔﺾ‪ .‬ﻳﺒﲔ ﺍﻟﺸﻜﻞ ‪ 14‬ﻛﻴﻒ ﲣﻔﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺗﻜﻠﻔﺔ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘﺨﺪﻡ ﻣﻦ ‪ U0‬ﺇﱃ ‪ ،U1‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺣﺠﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﻦ ‪ I0‬ﺇﱃ ‪ .I1‬ﻭﻧﻼﺣﻆ ﺃﻥ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺘﺄﺛﺮﺓ ﺑﺎﻹﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ )ﰲ ﺍﻟﻨﻄﺎﻕ ‪ (I0-I1‬ﻫﻲ ﺗﻠﻚ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻟﻌﺎﺋﺪ ﺍﳌﻨﺨﻔﺾ ﻧﺴﺒﻴﺎ‪ .‬ﺃﻣﺎ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺇﱃ ﻳﺴﺎﺭ ‪ I0‬ﻓﻬﻲ ﺫﺍﺕ ﻋﺎﺋﺪ ﻣﺮﺗﻔﻊ ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻴﻖ ﺣﱴ ﺑﺪﻭﻥ ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫ﻭﻣﻦ ﰒ‪ ،‬ﻓﺈﻥ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﲤﻴﻞ ﺑﺼﻮﺭﺓ ﻣﻨﻬﺠﻴﺔ ﺇﱃ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻟﻌﺎﺋﺪ ﺍﳌﻨﺨﻔﺾ‪ ،‬ﺇﺫ ﳝﻜﻦ‬
‫ﺃﻥ ﺗﺆﺩﻱ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻧﺘﻴﺠﺔ ﻏﲑ ﻣﺮﻏﻮﺑﺔ‪ ،‬ﺃﻱ ﺃﻥ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻷﻗﻞ ﻋﺎﺋﺪﺍ ﻭﺇﻧﺘﺎﺟﻴﺔ ﻳﺼﺒﺢ ﻟﺪﻳﻬﺎ‬
‫ﺃﻋﻠﻰ ﻣﻌﺪﻝ ﻋﺎﺋﺪ ﺑﻌﺪ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﰲ ﺣﲔ ﺃﻥ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻷﻛﺜﺮ ﻋﺎﺋﺪﺍ ﻭﺇﻧﺘﺎﺟﻴﺔ ﺗﺼﺒﺢ ﺃﻗﻞ ﺟﺎﺫﺑﻴﺔ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺳﻮﺀ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪.‬‬

‫‪1 Mark P. Keightley, Molly F. Sherlock, The Corporate Income Tax System: Overview and‬‬
‫‪Options for Reform, Congressional Research Service, 7-5700, 2014, P19‬‬
‫‪2 Eric M. Zolt, Tax Incentives and Tax Base Protection Issues , United Nations Department of‬‬
‫‪Economic and Social Affairs , Draft Paper No. 3, 2013, P17‬‬
‫‪ 3‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬

‫‪147‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﻟﺸﻜﻞ‪ :14‬ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﻜﻠﻔﺔ ﺭﺃﺱ ﺍﳌﺎﻝ ﺍﳌﺴﺘﺨﺪﻡ ﻭﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ‬

‫ﺗﻜﻠﻔﺔ ﺭﺃﺱ‬ ‫ﻋﺎﺋﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ‬

‫ﺍﳌﺎﻝ ﺍﳌﺴﺘﺨﺪﻡ‬

‫‪U0‬‬

‫‪U1‬‬

‫‪I0‬‬ ‫‪I1‬‬ ‫ﺍﻻﺳﺘﺜﻤﺎﺭ‬

‫ﺍﳌﺼﺪﺭ‪USAID / RCSA,Op.cit, P 3-11 :‬‬

‫ﺇﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﺠﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻨﺨﻔﺾ ﺍﻹﻧﺘﺎﺟﻴﺔ ﰲ ﻗﻄﺎﻉ ﻣﺎ ﻗﺪ ﲢﺪ ﻣﻦ ﺇﻣﻜﺎﻧﻴﺔ ﺍﳒﺎﺯ ﻣﺸﺎﺭﻳﻊ‬
‫ﺍﺳﺘﺜﻤﺎﺭﻳﺔ ﰲ ﻗﻄﺎﻋﺎﺕ ﺃﺧﺮﻯ ﻗﺪ ﺗﻜﻮﻥ ﺫﺍﺕ ﻛﻔﺎﺀﺓ ﻋﺎﻟﻴﺔ‪ ،‬ﻭﳝﻜﻨﻬﺎ ﺃﻥ ﺗﺴﻬﻢ ﺇﺳﻬﺎﻣﺎ ﻛﺒﲑﺍ ﰲ ﻧﻘﻞ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻭﺇﻧﺸﺎﺀ ﻣﻨﺎﺻﺐ ﺍﻟﻌﻤﻞ ﻭﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ‪ .‬ﺃﻱ ﺳﻮﺀ ﲣﺼﻴﺺ ﺭﺃﺱ ﺍﳌﺎﻝ ﻋﱪ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻭﻗﺪ ﲢﺪ ﺍﳌﻌﺎﻣﻠﺔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﻣﻦ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﱃ ﺍﳊﺪ ﺍﻟﺬﻱ ﻳﺆﺩﻱ ﺇﱃ ﺳﻮﺀ ﺗﻮﺯﻳﻊ ﺭﺃﺱ ﺍﳌﺎﻝ ﺑﲔ ﳐﺘﻠﻒ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﻏﲑ ﺍﻟﺘﺠﺎﺭﻳﺔ‪.1‬‬

‫‪-2‬ﺗﺸﻮﻳﻪ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻔﻨﻴﺔ‪ :‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻔﻀﻴﻞ ﻗﻄﺎﻋﺎﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺸﻮﻩ ﺃﻳﻀﺎ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻔﻨﻴﺔ‪ .‬ﻓﺎﻟﱪﺍﻣﺞ ﺫﺍﺕ ﺍﻟﺘﺼﻤﻴﻢ ﺍﻟﺴﻴﺊ ﳍﺎ ﻋﻮﺍﻗﺐ ﻏﲑ ﻣﻘﺼﻮﺩﺓ ﻗﺪ ﺗﻌﻤﻞ ﻋﻠﻰ ﺃﻏﺮﺍﺽ ﻣﺘﻘﺎﻃﻌﺔ ﻣﻊ ﺃﻫﺪﺍﻑ ﺃﺧﺮﻯ‬
‫‪2‬‬
‫ﻟﻠﺴﻴﺎﺳﺔ ﺍﳊﻜﻮﻣﻴﺔ‪ .‬ﻓﻤﺜﻼ‪:‬‬
‫ﲤﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲣﻔﺾ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺇﱃ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻛﺜﻴﻔﺔ ﺭﺃﺱ ﺍﳌﺎﻝ ﻋﻠﻰ ﺣﺴﺎﺏ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻛﺜﻴﻔﺔ ﺍﻟﻌﻤﺎﻟﺔ‪ ،‬ﳑﺎ ﻳﻘﻠﻞ ﻣﻦ ﺗﺄﺛﲑ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ ﺧﻠﻖ ﻓﺮﺹ ﺍﻟﻌﻤﻞ؛‬
‫ﺗﻌﻤﻞ ﺍﻟﻌﻄﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﺸﺠﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻘﺼﲑﺓ ﺍﻷﺟﻞ ﻋﻠﻰ ﺣﺴﺎﺏ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ؛‬
‫ﺗﺸﺠﻊ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻠﻊ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻭﺍﻷﻧﺸﻄﺔ ﺍﳌﺮﺗﺒﻄﺔ ‪‬ﺎ‪ ،‬ﳑﺎ ﻳﻌﻴﻖ‬
‫ﺗﻄﻮﻳﺮ ﺻﻨﺎﻋﺎﺕ ﺍﻟﺴﻠﻊ ﺍﻟﺮﺃﲰﺎﻟﻴﺔ ﺍﶈﻠﻴﺔ؛‬

‫‪1 Mark P. Keightley, Molly F. Sherlock, Op.cit, P19‬‬

‫‪2 USAID / RCSA,Op.cit, P 3-14‬‬

‫‪148‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻗﺒﻠﻲ ﻣﻦ ﺧﻼﻝ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﳌﻮﺍﺩ ﺍﳋﺎﻡ ﺍﳌﺴﺘﻮﺭﺩﺓ‬
‫ﻭﺍﻟﺴﻠﻊ ﺍﻟﻮﺳﻴﻄﺔ ﻟﺼﺎﱀ ﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﺗﺴﺘﺨﺪﻡ ﺍﳌﺪﺧﻼﺕ ﺍﳌﺴﺘﻮﺭﺩﺓ‪ ،‬ﳑﺎ ﻳﻀﻌﻒ ﺗﻄﻮﻳﺮ ﺗﻠﻚ ﺍﻻﻧﺸﻄﺔ ﳏﻠﻴﺎ‪.‬‬

‫ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻜﻮﻥ ﻫﺬﻩ ﺍﻟﺘﺸﻮﻫﺎﺕ ﻣﻔﻬﻮﻣﺔ ﺟﻴﺪﺍ‪ ،‬ﻻ ﺳﻴﻤﺎ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﻮﱄ ﺃﻭﻟﻮﻳﺔ ﻹﳚﺎﺩ ﻓﺮﺹ ﺍﻟﻌﻤﻞ‬
‫ﻭﺗﺸﺠﻴﻊ ﺍﻹﻧﺘﺎﺝ ﺍﶈﻠﻲ‪.‬‬

‫ﻛﻤﺎ ﻗﺪ ﻳﻨﺸﺄ ﺷﻜﻞ ﺁﺧﺮ ﻣﻦ ﻋﺪﻡ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺇﺫﺍ ﻣﺎ ﰎ ﺗﻌﻮﻳﺾ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﺎﺟﻢ ﻋﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻔﺮﺽ ﻣﻌﺪﻻﺕ ﺿﺮﻳﺒﻴﺔ ﺃﻋﻠﻰ ﻋﻠﻰ ﻗﻄﺎﻋﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﺃﺧﺮﻯ‪ ،‬ﻓﻴﺆﺩﻱ ﺫﻟﻚ ﺇﱃ ﺗﻌﺪﻳﻞ ﻫﻴﻜﻞ‬
‫ﺍﻷﺳﻌﺎﺭ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ‪ .‬ﻓﺈﺫﺍ ﻛﺎﻥ ﻟﻘﻄﺎﻋﲔ ﺇﻗﺘﺼﺎﺩﻳﲔ ﻧﻔﺲ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﰎ ﻓﺮﺽ ﻣﻌﺪﻝ ﺿﺮﻳﺒﺔ ﺃﻗﻞ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ‬
‫"ﺃ"ﻭﻣﻌﺪﻝ ﺃﻋﻠﻰ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ "ﺏ" ﻓﺴﻴﺆﺩﻱ ﻫﺬﺍ ﺇﱃ ﺭﻓﻊ ﺍﻟﻘﻄﺎﻉ "ﺏ" ﻟﻸﺳﻌﺎﺭ ﻟﺘﺤﻤﻠﻪ ﺗﻜﺎﻟﻴﻒ ﺃﻋﻠﻰ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺳﲑﺗﻔﻊ ﻣﺒﻠﻎ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﰲ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﻫﺬﺍ ﺍﻟﺘﻔﻀﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺳﻴﺆﺩﻱ ﺇﱃ ﺗﻐﻴﲑ‬
‫ﺍﻷﺳﻌﺎﺭ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﱵ ﺗﺘﺤﻤﻠﻬﺎ ﺍﻷﺳﺮ ﻭﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﻗﺮﺍﺭﺍ‪‬ﻢ‪.1‬‬

‫ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﺗﺘﻢ ﺍﻟﺘﻀﺤﻴﺔ ﺑﺎﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻘﺎﺑﻞ ﲢﻘﻴﻖ ﻣﻜﺎﺳﺐ ﺍﺟﺘﻤﺎﻋﻴﺔ ﻣﺮﻏﻮﺑﺔ‪ ،‬ﺇﺫﺍ ﻛﺎﻥ ﻫﺬﺍ‬
‫ﺧﻴﺎﺭﺍ ﺳﻴﺎﺳﻴﺎ ﻣﺘﻔﻘﺎ ﻋﻠﻴﻪ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻋﺘﺒﺎﺭﺍﺕ ﺍﻹﻧﺘﺎﺟﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻛﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻟﺘﻮﺟﻴﻪ ﺍﳌﻮﺍﺭﺩ ﺇﱃ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺯﺭﺍﻋﻴﺔ ﺫﺍﺕ ﻣﻌﺪﻝ ﻋﺎﺋﺪ ﻣﻨﺨﻔﺾ‪ .‬ﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ ﳚﺐ ﺃﻥ ﻳﺘﻢ ﺫﻟﻚ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺇﺩﺭﺍﻙ‬
‫ﻭﻓﻬﻢ ﻋﻤﻴﻖ ﻟﻠﻌﻮﺍﻗﺐ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳍﺬﻩ ﺍﳋﻴﺎﺭﺍﺕ‪.‬‬

‫ﻛﻤﺎ ﺗﻌﻤﻞ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﲢﺴﲔ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻣﻦ ﺧﻼﻝ ﺗﻮﺟﻴﻪ ﺍﳌﻮﺍﺭﺩ ﳓﻮ ﺃﻧﺸﻄﺔ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ‬
‫ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﺍﻻﺑﺘﻜﺎﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ‪ ،‬ﺫﻟﻚ ﺃﻥ ﻓﻮﺍﺋﺪ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﻻ ﺗﺸﻤﻞ ﻓﻘﻂ ﻣﻦ ﻳﻘﻮﻡ ﺑﺎﻟﺒﺤﺚ ﻭﲤﻮﻳﻠﻪ ﺑﻞ‬
‫ﲤﺘﺪ ﺇﱃ ﺍ‪‬ﺘﻤﻊ ﻛﻜﻞ‪ ،‬ﻭﻣﻦ ﰒ ﻓﺈﻥ ﺗﻘﺪﱘ ﺩﻋﻢ ﺿﺮﻳﱯ ﻟﻠﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺇﱃ ﺍﳌﺰﻳﺪ ﻣﻦ ﺍﻟﺒﺤﺚ‬
‫ﻭﺍﻟﺘﻄﻮﻳﺮ ﻭﺇﱃ ﲢﺴﲔ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻌﺎﻣﺔ‪.2‬‬

‫ﺃﺧﲑﺍ‪ ،‬ﻧﺸﲑ ﺇﱃ ﲢﺴﲔ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻻ ﻳﻘﺘﻀﻲ ﺑﺎﻟﻀﺮﻭﺭﺓ ﺧﻔﺾ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﲟﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﺗﺒﲔ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻠﺪﺍﻥ ﺍﻟﺸﻤﺎﻝ ﺍﻷﻭﺭﻭﰊ ﺍﺭﺗﻔﺎﻉ ﻣﺴﺘﻮﻯ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﻟﺘﻮﺍﺯﻱ‬
‫ﻭﺍﺭﺗﻔﺎﻉ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺣﻴﺚ ﻻ ﻳﻠﻐﻲ ﺑﺎﻟﻀﺮﻭﺭﺓ ﺃﺣﺪﳘﺎ ﺍﻵﺧﺮ‪ .3‬ﻓﻤﺜﻼ‪ ،‬ﰲ ﺍﻟﺴﻮﻳﺪ ﻭﺍﻟﻨﺮﻭﻳﺞ ﻳﻔﻮﻕ ﻣﻌﺪﻝ ﺍﻟﻀﻐﻂ‬
‫ﺍﻟﻀﺮﻳﱯ ‪ %40‬ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺫﻟﻚ ﻓﺈﻥ ﻣﻌﺪﻝ ﳕﻮ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻳﻘﺎﺭﺏ ﺃﻭ ﻳﻔﻮﻕ ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﻣﻌﺪﻝ‬
‫‪1 USAID / RCSA,Op.cit, P 3-14‬‬
‫‪2 Mark P. Keightley, Molly F. Sherlock, Op.cit, P19.‬‬
‫‪3 OCDE (2008), Op.cit, P 98.‬‬

‫‪149‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﻟﻨﻤﻮ ﰲ ﺩﻭﻝ ﺃﺧﺮﻯ ﺫﺍﺕ ﺿﻐﻂ ﺿﺮﻳﱯ ﺃﻗﻞ ﻛﺄﳌﺎﻧﻴﺎ ﻭﺍﻟﻴﺎﺑﺎﻥ‪ ،‬ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﻘﺎﺭﻥ ﺑﲔ ﻣﺴﺘﻮﻳﺎﺕ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ‬
‫ﻭ ﻣﻌﺪﻻﺕ ﺍﻟﻨﻤﻮ ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﻟﻠﻔﺘﺮﺓ ‪.2014-2012‬‬

‫ﺍﳉﺪﻭﻝ ‪ :23‬ﺟﺪﻭﻝ ﻣﻘﺎﺭﻥ ﺑﲔ ﻣﻌﺪﻻﺕ ﺍﻟﻀﻐﻂ ﺍﻟﻀﺮﻳﱯ ﻭﻣﻌﺪﻻﺕ ﺍﻟﻨﻤﻮ‬

‫)‪(%‬‬ ‫ﰲ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﻭﻝ ﻟﻠﻔﺘﺮﺓ ‪.2014-2012‬‬
‫‪2014‬‬ ‫‪2013‬‬ ‫‪2012‬‬
‫ﻣﻌﺪﻝ‬ ‫ﺍﻟﻀﻐﻂ‬ ‫ﻣﻌﺪﻝ‬ ‫ﺍﻟﻀﻐﻂ‬ ‫ﻣﻌﺪﻝ‬ ‫ﺍﻟﻀﻐﻂ‬
‫ﺍﻟﻨﻤﻮ‬ ‫ﺍﻟﻀﺮﻳﱯ‬ ‫ﺍﻟﻨﻤﻮ‬ ‫ﺍﻟﻀﺮﻳﱯ‬ ‫ﺍﻟﻨﻤﻮ‬ ‫ﺍﻟﻀﺮﻳﱯ‬
‫‪2,3‬‬ ‫‪42,7‬‬ ‫‪1,2‬‬ ‫‪42,8‬‬ ‫‪-0,3‬‬ ‫‪42,6‬‬ ‫ﺍﻟﺴﻮﻳﺪ‬
‫‪2,2‬‬ ‫‪39,1‬‬ ‫‪0,7‬‬ ‫‪40,5‬‬ ‫‪2,7‬‬ ‫‪41,5‬‬ ‫ﺍﻟﻨﺮﻭﻳﺞ‬
‫‪1,6‬‬ ‫‪36,1‬‬ ‫‪0,3‬‬ ‫‪36,5‬‬ ‫‪0,4‬‬ ‫‪36,4‬‬ ‫ﺃﳌﺎﻧﻴﺎ‬
‫‪-0,1‬‬ ‫‪-‬‬ ‫‪1,6‬‬ ‫‪30,3‬‬ ‫‪1,8‬‬ ‫‪29,4‬‬ ‫ﺍﻟﻴﺎﺑﺎﻥ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ‪ :‬ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﺍﻟﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﺗﺘﻔﺎﻋﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻕ ﳐﺘﻠﻔﺔ ﻣﻊ ﻣﻔﻬﻮﻡ ﺍﻟﻌﺪﺍﻟﺔ‪ .‬ﺇﺫ ﳝﻜﻦ ﺗﺼﻤﻴﻢ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﻮﻓﲑ‬
‫ﻣﻘﻴﺎﺱ ﺃﻓﻀﻞ ﳌﻔﻬﻮﻡ "ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺪﻓﻊ"‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲢﺴﲔ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ‪.‬ﻓﻌﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﻟﱵ ﺗﺼﺎﻍ ﻛﺘﺨﻔﻴﻀﺎﺕ ﺗﻘﻠﻞ ﻋﻤﻮﻣﺎ ﻣﻦ ﺗﺼﺎﻋﺪﻳﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ‬
‫ﺗﻜﻮﻥ ﰲ ﺷﻜﻞ ﻗﺮﻭﺽ ﺿﺮﻳﺒﻴﺔ ﺳﺘﺰﻳﺪ ﻋﻤﻮﻣﺎ ﻣﻦ ﺗﺼﺎﻋﺪﻳﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻣﻦ ﺷﺄ‪‬ﺎ ﺃﻥ ﲣﻠﻖ ﺣﻮﺍﻓﺰ ﻣﻮﺣﺪﺓ‬
‫ﻭﺗﻘﺪﻡ ﻣﺰﺍﻳﺎ ﻣﻮﺣﺪﺓ ﳉﻤﻴﻊ ﺍﻷﻓﺮﺍﺩ ﺇﺫﺍ ﻣﺎ ﰎ ﺗﺼﻤﻴﻤﻬﺎ ﻛﻘﺮﻭﺽ ﻗﺎﺑﻠﺔ ﻟﻼﺳﺘﺮﺩﺍﺩ‪ .‬ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ ﻗﺪ ﺗﺘﻌﺎﺭﺽ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﻣﻔﻬﻮﻡ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ‪ ،‬ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻧﻪ ﻟﻴﺲ ﳉﻤﻴﻊ ﺍﻷﻓﺮﺍﺩ ﻧﻔﺲ ﺍﺣﺘﻴﺎﺟﺎﺕ ﺃﻭ ﺗﻔﻀﻴﻼﺕ‬
‫ﺍﻻﺳﺘﻬﻼﻙ‪ .‬ﻓﻤﺜﻼ‪ ،‬ﻋﻨﺪﻣﺎ ﻳﺘﻢ ﺇﻗﺮﺍﺭ ﺇﻋﻔﺎﺀﺍﺕ ﻣﻦ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﺘﺤﻔﻴﺰ ﺍﺳﺘﻬﻼﻙ ﺳﻠﻊ ﻣﻌﻴﻨﺔ‪ ،‬ﻓﺈﻥ ﺍﻟﻌﺎﺋﻼﺕ‬
‫ﺍﻟﱵ ﺗﺴﺘﻬﻠﻚ ﺍﻟﺴﻠﻊ ﺍﳌﻌﻔﺎﺓ ﻳﻘﻞ ﻋﺒﺌﻬﺎ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﳑﺎ ﻳﻀﺮ ﺑﺎﻟﻌﺎﺋﻼﺕ ﺍﻷﺧﺮﻯ ﻣﻦ ﻧﻔﺲ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ ﺍﻟﱵ ﺗﻔﻀﻞ‬
‫ﺍﺳﺘﻬﻼﻙ ﺳﻠﻊ ﻏﲑ ﻣﻌﻔﺎﺓ‪ .1‬ﻛﻤﺎ ﺗﺘﻌﺎﺭﺽ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻷﻓﻘﻴﺔ ﻋﻨﺪﻣﺎ ﻳﺘﻢ ﺍﺳﺘﻬﺪﺍﻑ ﺃﻭ ﺍﳌﻄﺎﻟﺒﺔ‬
‫ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻗﺒﻞ ﳎﻤﻮﻋﺔ ﻓﺮﻋﻴﺔ ﻣﻦ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪.2‬ﻛﻤﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﻧﺘﻘﺎﺋﻴﺔ ﺍﻟﱵ ﺗﺼﻤﻢ‬

‫‪1 Inter-American Development Bank,op.cit, P 11.‬‬

‫‪2 Thomas L. Hungerford,Tax Expenditures: Trends and Critiques, Congressional Research‬‬
‫‪Service, 2006, P 14.‬‬

‫‪150‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺑﺸﻜﻞ ﺳﻲﺀ ﻻ ﲢﻘﻖ ﺍﻟﻌﺪﺍﻟﺔ ﻋﻨﺪﻣﺎ ﲡﻌﻞ ﺑﻌﺾ ﺍﳌﻜﻠﻔﲔ ﰲ ﻭﺿﻊ ﺗﻨﺎﻓﺴﻲ ﻏﲑ ﻣﻼﺋﻢ ﻣﻘﺎﺭﻧﺔ ﺑﺎﳌﻜﻠﻔﲔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻳﻨﻌﻜﺲ ﺑﺪﻭﺭﻩ ﻋﻠﻰ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ ﻭﺑﺎﻟﺘﺎﱄ ﻳﻌﻤﻖ ﺍﻟﻼﻣﺴﺎﻭﺍﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﻟﺘﺄﺛﲑﺍﺕ ﺍﻹﳚﺎﺑﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻴﺴﺖ ﺃﻣﺮﺍ ﻣﺆﻛﺪﺍ‪ .‬ﻓﻔﻲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﲢﺼﻞ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ ﺃﻭ ﺑﻌﺾ ﺍﳌﻜﻠﻔﲔ ﻋﻠﻰ ﻣﻨﺎﻓﻊ ﻛﺒﲑﺓ ﻋﻠﻰ ﺣﺴﺎﺏ ﺍﳌﻜﻠﻔﲔ ﺍﻵﺧﺮﻳﻦ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﳛﺪﺙ ﺫﻟﻚ‬
‫ﻋﻨﺪﻣﺎ ﺗﺆﺩﻱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻧﻘﺺ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻳﺘﻢ ﲤﻮﻳﻠﻪ ﻣﻦ ﺧﻼﻝ ﻓﺮﺽ ﺿﺮﺍﺋﺐ ﻣﺮﺗﻔﻌﺔ ﻋﻠﻰ ﻣﻨﺘﺠﲔ‬
‫ﻭﻣﺴﺘﻬﻠﻜﲔ ﺁﺧﺮﻳﻦ‪ ،‬ﺃﻭ ﺗﺮﺍﺟﻊ ﺍﻹﻧﻔﺎﻕ ﺍﳊﻜﻮﻣﻲ ﻭﺍﻟﺘﺄﺧﺮ ﰲ ﺗﻘﺪﱘ ﺍﳋﺪﻣﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺃﻭﲢﺴﻴﻨﻬﺎ‪ ،‬ﺃﻭ ﺯﻳﺎﺩﺓ‬
‫ﺍﻻﻗﺘﺮﺍﺽ ﺍﳊﻜﻮﻣﻲ ﺍﻟﺬﻱ ﻳﺮﻓﻊ ﺃﺳﻌﺎﺭ ﺍﻟﻔﺎﺋﺪﺓ ﻭﳛﺸﺪ ﺍﻟﺘﻤﻮﻳﻞ ﻷﻋﻮﺍﻥ ﺇﻗﺘﺼﺎﺩﻳﲔ ﺁﺧﺮﻳﻦ‪.‬‬

‫ﻭﻗﺪ ﺗﺆﺩﻱ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻌﻤﻮﺩﻳﺔ‪ ،‬ﻭﻟﻜﻨﻬﺎ ﺗﺰﻳﺪ ﺃﻳﻀﺎ ﻣﻦ ﺍﻟﺘﺄﺛﲑ ﺍﻟﺘﺸﻮﻳﻬﻲ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﻋﻠﻰ ﻗﺮﺍﺭﺍﺕ ﺍﻟﻌﻤﻞ ﻭﺍﻟﺘﺮﻓﻴﻪ ﻋﻦ ﻃﺮﻳﻖ ﻓﺮﺽ ﺃﻋﺒﺎﺀ ﺿﺮﻳﺒﻴﺔ ﻣﺘﺰﺍﻳﺪﺓ ﺍﻟﺸﺪﺓ ﻛﻠﻤﺎ ﺣﻘﻖ ﺍﳌﻜﻠﻒ ﺩﺧﻼ ﺃﻛﱪ‪.‬‬
‫ﻭﺑﺼﻔﺔ ﻋﺎﻣﺔ‪ ،‬ﻋﻨﺪﻣﺎ ﺗﺼﺒﺢ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳍﺎﻣﺸﻴﺔ ﺃﻋﻠﻰ‪ ،‬ﺗﺰﺩﺍﺩ ﺍﳋﺴﺎﺋﺮ ﺍﻟﺼﺎﻓﻴﺔ ﻟﻠﻤﺠﺘﻤﻊ )ﺍﻵﺛﺎﺭ ﺍﻟﺘﺸﻮﻳﻬﻴﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ( ﺑﺴﺒﺐ ﺍﺭﺗﻔﺎﻉ ﺍﳌﻌﺪﻻﺕ ﺍﳍﺎﻣﺸﻴﺔ ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﺭﺩﻭﺩ ﺃﻓﻌﺎﻝ ﺃﻗﻮﻯ ﻟﻠﻤﻜﻠﻔﲔ‪ ،‬ﻟﺬﻟﻚ ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺘﻢ ﻣﺮﺍﺟﺤﺔ‬
‫)ﻣﻔﺎﺿﻠﺔ( ﺑﲔ ﺃﻫﺪﺍﻑ ﺍﻟﻌﺪﺍﻟﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ ﻋﻨﺪ ﺗﺼﻤﻴﻢ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﺃﻭ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻭﺍﳌﺸﻜﻠﺔ ﺍﻟﱵ ﺗﻮﺍﺟﻪ‬
‫ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲢﺴﲔ ﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﺃﻥ ﻣﻦ ﺁﺛﺎﺭﻫﺎ ﺗﻮﺳﻴﻊ ﻧﻄﺎﻕ ﺍﳌﺪﺍﺧﻴﻞ‪ ،‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﻟﻼﻣﺴﺎﻭﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺴﺎﻃﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬

‫ﺗﻌﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﺒﱯ‪ ،‬ﻭﻋﻠﻰ ﺗﻌﻘﻴﺪ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺜﻘﻞ‬
‫ﻛﺎﻫﻠﻬﺎ‪ ،‬ﺧﺎﺻﺔ ﻋﻨﺪﻣﺎ ﻳﻜﻮﻥ ﻋﺪﺩﻫﺎ ﻛﺒﲑ‪ .2‬ﻓﻌﻨﺪﻣﺎ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﻥ ﺁﺛﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﺮﺩﻳﺔ ﺗﺘﻀﺎﻋﻒ‪ .‬ﻭﳝﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺫﻟﻚ ﺇﱃ ﺧﻀﻮﻉ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻟﺘﻜﺎﻟﻴﻒ ﺇﺩﺍﺭﻳﺔ ﺃﻛﱪ‪ ،‬ﻭﺗﺸﻮﻫﺎﺕ‬
‫ﺃﺧﺮﻯ ﳊﻴﺎﺩ ﺍﻟﻨﻈﺎﻡ‪ ،‬ﻭﻣﻀﺎﻋﻔﺎﺕ ﺃﻛﱪ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﳍﺎ ﺁﺛﺎﺭ ﻋﻠﻰ ﻧﺰﺍﻫﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .3‬ﻛﻤﺎ ﻳﺆﺩﻱ ﺗﻌﻘﻴﺪ‬
‫‪4‬‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﺗﻮﺳﻊ ﻇﺎﻫﺮﰐ ﺍﻟﺘﻬﺮﺏ ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﺒﻴﲔ ﻟﻸﺳﺒﺎﺏ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﻋﺪﻡ ﺍﻟﻴﻘﲔ ﺑﺸﺄﻥ ﺍﻟﺘﻔﺴﲑ ﺍﻟﺼﺤﻴﺢ ﻟﻠﻮﺍﺋﺢ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﺍﻟﱵ ﺗﺴﺒﺒﻬﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺬﻛﻮﺭﺓ ؛‬

‫‪1 OCDE (2008), Op.cit, P 98.‬‬

‫‪2 Zhicheng Li Swift, Op.cit, P11.‬‬
‫‪3 IRLAND, Op.cit,P 29.‬‬
‫‪4 Inter-American Development Bank,op.cit, P 11.‬‬

‫‪151‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﺗﻘﻮﻳﺾ ﻗﺪﺭﺓ ﺍﳌﺮﺍﻗﺒﺔ ﻟﺪﻯ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻷﻥ ﺍﻟﺘﺪﻗﻴﻖ ﻳﺘﻄﻠﺐ ﻣﺰﻳﺪﺍﹰ ﻣﻦ ﺍﻟﻮﻗﺖ ﺑﺴﺒﺐ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻷﻛﺜﺮ‬
‫ﺗﻌﻘﻴﺪﺍﹰ؛‬
‫‪ -‬ﺍﻟﺼﻌﻮﺑﺔ ﺍﻷﻛﱪ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻟﻼﻣﺘﺜﺎﻝ ﻻﻟﺘﺰﺍﻣﺎ‪‬ﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﺍﻻﻣﺘﺜﺎﻝ‬
‫ﻟﺒﻌﻀﻬﺎ‪ ،‬ﺇﻣﺎ ﻋﻦ ﻃﺮﻳﻖ ﺍﳉﻬﻞ ﺃﻭ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻌﻮﻳﺾ ﻋﻦ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺿﺎﻓﻴﺔ ﺍﻟﱵ ﻳﻔﺮﺿﻬﺎ ﺍﻟﻨﻈﺎﻡ؛‬
‫‪ -‬ﻫﻨﺎﻙ ﻓﺮﺹ ﺃﻛﱪ ﻟﻠﺘﻼﻋﺐ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﰲ ﺿﻮﺀ ﺯﻳﺎﺩﺓ ﻣﺴﺎﺣﺔ ﺍﻟﺘﻬﺮﺏ ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﱵ ﺗﻈﻬﺮ ﻋﻨﺪﻣﺎ‬
‫ﺗﺼﺒﺢ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﺗﻌﻘﻴﺪ‪‬ﺍ‪.‬‬
‫‪ -‬ﺇﺫﺍ ﻛﺎﻥ ﺑﻌﺾ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻳﺘﺤﻮﻟﻮﻥ ﺑﺴﻬﻮﻟﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺨﺘﻠﻔﺔ‪ ،‬ﻓﺈﻥ ﻫﺬﺍ ﻗﺪ ﻳﺸﲑ ﺍﱃ ﺗﺎﺛﲑ‬
‫ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﻨﻈﺎﻡ ﻛﻜﻞ‪.1‬‬

‫ﻏﺎﻟﺒﺎ ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻜﻠﻔﲔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺴﺎﻋﺪﺓ ﻣﺘﺨﺼﺼﺔ ﻣﻦ ﻣﺴﺘﺸﺎﺭﻱ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﶈﺎﺳﺒﲔ‪،‬‬
‫ﻭﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﻟﺪﻳﻬﻢ ﻣﺘﻄﻠﺒﺎﺕ ﺧﺎﺻﺔ ﳌﺴﻚ ﺍﻟﺴﺠﻼﺕ‪ .‬ﻭﻫﺬﺍ ﻳﺰﻳﺪ ﻣﻦ ﺗﻜﺎﻟﻴﻔﻬﺎ ﻭﻗﺪ ﳛﺪ ﻣﻦ ﻓﺎﺋﺪ‪‬ﺎ‪ ،‬ﻭﺧﺎﺻﺔ‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻸﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺍﻟﺼﻐﲑﺓ ﺟﺪﺍ ﺍﻟﱵ ﻻ ﺗﺴﺘﻄﻴﻊ ﰲ ﻛﺜﲑ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﲢﻤﻞ ﺗﻜﺎﻟﻴﻒ ﺍﳌﺴﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳌﺘﻄﻮﺭﺓ‪ .‬ﻓﺘﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻳﺴﻬﻢ ﰲ ﺯﻳﺎﺩﺓ ﺗﻜﺎﻟﻴﻒ ﺍﻻﻣﺘﺜﺎﻝ ﻻﻥ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻘﺪﺓ ﺗﺘﻄﻠﺐ ﻣﻦ ﺍﳌﻜﻠﻔﲔ‬
‫ﺗﻜﺮﻳﺲ ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﻮﻗﺖ ﻭﺍﳌﻮﺍﺭﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻹﻋﺪﺍﺩ ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻻﻣﺘﺜﺎﻝ ﻻﻟﺘﺰﺍﻣﺎ‪‬ﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻻ ﺗﻘﻊ ﻫﺬﻩ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﺩﺍﺋﻤ‪‬ﺎ ﻋﻠﻰ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‪ ،‬ﻓﻤﺜﻼ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻀﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﺍﳌﻜﻠﻒ ﺍﻟﻔﻌﻠﻲ‬
‫)ﺍﳌﺴﺘﻬﻠﻚ ﺍﻟﻨﻬﺎﺋﻲ(‪ ،‬ﻟﻜﻦ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻷﻛﱪ ﻟﻼﻣﺘﺜﺎﻝ ﺍﻟﻨﺎﺷﺌﺔ ﻋﻦ ﺍﻟﺴﺠﻼﺕ ﺍﳋﺎﺻﺔ ﺍﳌﻄﻠﻮﺑﺔ ﻟﻠﻤﺴﺎﺀﻟﺔ ﻋﻦ ﺍﳌﺒﻴﻌﺎﺕ‬
‫ﺍﳌﺴﺘﺤﻘﺔ ﻭﺃﺭﺻﺪﺓ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻳﺘﺤﻤﻠﻬﺎ ﺍﳌﻜﻠﻒ ﺍﻟﻘﺎﻧﻮﱐ‪ .‬ﺃﻣﺎ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﻀﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻓﻔﻲ ﻛﺜﲑ ﻣﻦ‬
‫ﺍﳊﺎﻻﺕ ﺗﺘﻄﻠﺐ ﻣﺮﺍﻗﺒﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻣﻌﻠﻮﻣﺎﺕ ﻳﻘﺪﻣﻬﺎ ﺷﺨﺺ ﺛﺎﻟﺚ‪.2‬‬

‫ﻳﻔﺮﺽ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺬﻱ ﲢﺪﺛﻪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻥ ﺗﻀﻊ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻮﺍﺑﻂ ﻟﻀﻤﺎﻥ‬
‫ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺼﺤﻴﺢ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻳﻌﲏ ﺃﻥ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻥ ﺗﺘﺤﻘﻖ ﻣﻦ ﺃﻥ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻳﺴﺘﻔﻴﺪﻭﻥ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﻠﻘﺎﻧﻮﻥ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺘﺠﻨﺒﻮﻥ ﻓﺮﺹ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﻫﺬﺍ ﻣﻦ ﺧﻼﻝ ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﳌﺮﺍﺟﻌﺔ‪ .‬ﻛﻤﺎ ﺃﻥ ﺯﻳﺎﺩﺓ ﺍﻟﻜﻔﺎﺀﺓ ﰲ ﺍﻟﺘﺤﻜﻢ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﻠﻞ ﻣﻦ ﺗﻜﺎﻟﻴﻔﻬﺎ ﺍﻟﻨﺴﺒﻴﺔ ﻭﲢﺴﻦ ﻣﻦ ﺃﺩﺍﺋﻬﺎ ﻣﻘﺎﺭﻧﺔ‬
‫ﺑﺎﻷﺩﻭﺍﺕ ﺍﻟﺒﺪﻳﻠﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻛﺎﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﳚﺐ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﲢﺪﺩ ﺑﻮﺿﻮﺡ‬

‫‪1 IRLAND, Op.cit, P 29‬‬

‫‪2 Inter-American Development Bank,op.cit, P 11.‬‬

‫‪152‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺸﻐﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ ﺍﻟﻨﺎﺷﺌﺔ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﳚﺐ ﺍﻟﻨﻈﺮ ﺇﱃ ﺗﻠﻚ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺿﻤﻦ ﻣﻴﺰﺍﻧﻴﺔ ﺍﳍﻴﺌﺔ‬
‫ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﻜﻠﻔﺔ ﺑﺘﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.1‬‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻗﺪ ﺗﻀﻊ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻘﺪﺓ ﺑﻌﺾ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﻭﺿﻊ ﻏﲑ ﻣﻼﺋﻢ‪ ،‬ﺣﻴﺚ ﻗﺪ‬
‫ﻳﺘﻤﻜﻦ ﺃﻭﻟﺌﻚ ﺍﻟﺬﻳﻦ ﻟﺪﻳﻬﻢ ﻣﻮﺍﺭﺩ ﳏﺪﻭﺩﺓ ﻣﻦ ﺍﳌﻄﺎﻟﺒﺔ ﲜﻤﻴﻊ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﳛﻖ ﳍﻢ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻗﺎﻧﻮﻧﻴﺎ‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﳝﻜﻦ ﺍﻟﻨﻈﺮ ﺇﱃ ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻘﺪﺓ ﻋﻠﻰ ﺃ‪‬ﺎ ﻏﲑ ﻋﺎﺩﻟﺔ‪.2‬‬

‫ﻋﻨﺪ ﺗﻘﻴﻴﻢ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ )ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﺒﺴﺎﻃﺔ(‪ ،‬ﻳﻨﺒﻐﻲ ﺍﻟﻨﻈﺮ ﺇﱃ‬
‫ﺍﻟﺘﻔﻀﻴﻼﺕ ﺍ‪‬ﺘﻤﻌﻴﺔ ﻟﻠﻨﺸﺎﻁ ﺍﳌﺮﺍﺩ ﺗﺸﺠﻴﻌﻪ‪ ،‬ﻭﻗﺎﺑﻠﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺒﺪﺍﻝ ﺑﺎﻹﻧﻔﺎﻕ ﺍﳊﻜﻮﻣﻲ ﺍﳌﺒﺎﺷﺮ‬
‫ﻭﺍﳋﻴﺎﺭﺍﺕ ﺍﻷﺧﺮﻯ ﻟﻠﺴﻴﺎﺳﺔ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﻨﻈﺮ ﰲ ﺍﺳﺘﺠﺎﺑﺔ ﺍﻟﻨﺸﺎﻁ ﺍﳌﺮﺍﺩ ﺗﺸﺠﻴﻌﻪ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﻔﺎﻋﻞ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﻊ ﺍﻟﱪﺍﻣﺞ ﺍﳊﻜﻮﻣﻴﺔ ﺍﻷﺧﺮﻯ‪ .‬ﻭﳚﺐ ﺗﻘﻴﻴﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺍﻹﻃﺎﺭ ﺍﻟﻌﺎﻡ‬
‫ﻟﻠﺴﻴﺎﺳﺎﺕ ﺍﳌﻨﻔﺬﺓ‪ ،‬ﺣﻴﺚ ﺃﻥ ﺃﺣﺪ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺘﻘﻴﻴﻢ ﻫﻮ ﺍﳌﺴﺘﻮﻯ ﺍﳌﺮﻏﻮﺏ ﻓﻴﻪ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﺑﺎﻟﻨﺴﺒﺔ‬
‫ﻟﻠﻤﺴﺘﻮﻯ ﺍﻟﻌﺎﻡ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﳚﺐ ﻣﻮﺍﺯﻧﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﻄﻠﻮﺏ ﲢﺼﻴﻠﻬﺎ‪ ،‬ﻭﺍﻻﻋﺘﺒﺎﺭﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻌﺪﺍﻟﺔ‬
‫ﻭﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﻭﻋﻮﺍﻣﻞ ﺃﺧﺮﻯ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻓﺈﻥ ﻣﻮﺍﺯﻧﺔ ﺍﻻﺣﺘﻴﺎﺟﺎﺕ ﻭﺍﻷﻫﺪﺍﻑ ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ﺳﻮﻑ ﺗﺆﺛﺮ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍﻟﻨﻬﺎﺋﻲ ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.3‬‬

‫ﻛﻤﺎ ﻳﻨﺒﻐﻲ ﺍﻟﻨﻈﺮ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻌﺎﻟﻴﺘﻬﺎ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺸﻜﻞ ﺃﻭﺳﻊ‪ ،‬ﻓﺒﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻘﻴﻴﻢ ﻛﻞ‬
‫ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺣﺪﺓ‪ ،‬ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﳌﻨﺎﺳﺐ ﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ ﺍﻟﻨﻈﺮ ﰲ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ‬
‫ﺿﺮﻳﺒﺔ ﻣﻌﻴﻨﺔ ﺃﻭ ﳎﻤﻮﻋﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﺔ‪ ،‬ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻟﺘﺪﺍﺧﻼﺕ ﰲ ﳎﺎﻝ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺃﻭ ﺗﻠﻚ ﺍﳌﻄﺒﻘﺔ ﰲ ﻣﻨﻄﻘﺔ‬
‫ﺟﻐﺮﺍﻓﻴﺔ ﳏﺪﺩﺓ‪ ،‬ﺃﻭ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﻮﻃﲏ‪.4‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺎﺩﺉ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﺗﻘﻮﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻟﱵ ﲢﻜﻢ ﺗﺴﻴﲑ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﱵ ﻳﻠﺰﻡ ﻣﺮﺍﻋﺎ‪‬ﺎ‬
‫ﻋﻨﺪ ﺇﻋﺪﺍﺩﻫﺎ‪ ،‬ﺣﻴﺚ ﻳﺮﻯ ﺍﻟﻔﻜﺮ ﺍﳌﺎﱄ ﺍﻟﺘﻘﻠﻴﺪﻱ ﺿﺮﻭﺭﺓ ﻗﻴﺎﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻷﺳﺲ ﻭﺍﻻﻟﺘﺰﺍﻡ ﻭﺍﻟﺘﻘﻴﺪ ‪‬ﺎ ﺭﻋﺎﻳﺔ‬

‫‪1 Inter-American Development Bank, op.cit, P47.‬‬

‫‪2 Mark P. Keightley, Molly F. Sherlock, Op.cit, P 22-23‬‬
‫‪3 OCDE Le rôle de l’impôt sur les sociétés et la raison d’être d’incitations fiscales en faveur de‬‬
‫‪l’IDE ; 2001 p 22‬‬
‫‪4 IRLAND, Op.cit, 29.‬‬

‫‪153‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﳌﺼﺎﱀ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﻭﺣﻔﺎﻇﺎ ﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺪﻭﻟﺔ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﺗﻄﺒﻴﻖ ﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﳌﺘﺎﺑﻌﺔ ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ‪ .‬ﻏﲑ ﺃﻥ‬
‫ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﻳﺘﻮﺍﻓﻖ ﰲ ﻛﻞ ﺍﳊﺎﻻﺕ ﻣﻊ ﺗﻠﻚ ﺍﳌﺒﺎﺩﺉ‪.‬‬

‫‪ -1‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺍﻟﺴﻨﻮﻳﺔ‬

‫ﺗﻘﺘﻀﻲ ﻫﺬﻩ ﺍﻟﻘﺎﻋﺪﺓ ﺃﻥ ﻧﻔﻘﺎﺕ ﻭﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﺪﻭﻟﺔ ﳚﺐ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﺳﻨﻮﻳﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ‪ ،‬ﻭﻫﺬﺍ ﻣﻦ ﺃﺟﻞ‬
‫ﲤﻜﲔ ﺍﻟﱪﳌﺎﻥ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﻋﻤﻞ ﺍﳊﻜﻮﻣﺔ ﺑﺸﻜﻞ ﺩﻭﺭﻱ ﻭﰲ ﻓﺘﺮﺓ ﻣﻌﻘﻮﻟﺔ‪ ،‬ﻛﻤﺎ ﺗﻌﺘﱪ ﻓﺘﺮﺓ ﺍﻟﺴﻨﺔ ﻓﺘﺮﺓ ﳕﻮﺫﺟﻴﺔ‬
‫ﻟﺘﻘﺪﻳﺮ ﻧﻔﻘﺎﺕ ﻭﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫ﻳﻌﺪ ﻋﺪﻡ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﻴﻘﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺧﺮﻭﺟﺎ ﻋﻦ ﻗﺎﻋﺪﺓ ﺍﻟﺴﻨﻮﻳﺔ‪ ،‬ﻭﳚﻌﻠﻬﺎ ﺧﺎﺭﺝ ﳎﺎﻝ‬
‫ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ‪ ،1‬ﻭﻣﻨﻪ ﺗﺼﺒﺢ ﺃﻗﻞ ﺷﻔﺎﻓﻴﺔ‪ .‬ﲟﺎ ﺃﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺇﻧﻔﺎﻕ ﺣﻜﻮﻣﻲ ﻳﺘﻢ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪،‬‬
‫ﻓﺈﻧﻪ ﻳﻨﺒﻐﻲ ﺃﻥ ﳜﻀﻊ ﻟﻨﻔﺲ ﻣﻌﺎﻳﲑ ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻛﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ‪ .‬ﻟﺬﻟﻚ ﻳﻌﺪ ﺗﻘﺪﱘ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻟﻠﻤﺼﺎﺩﻗﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ ﻣﻊ ﻭﺛﻴﻘﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻣﻦ ﻣﺘﻄﻠﺒﺎﺕ ﲢﻘﻴﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ‪.‬‬

‫ﺗﻄﺒﻴﻘﺎ ﳍﺬﻩ ﺍﻟﻘﺎﻋﺪﺓ‪ ،‬ﻓﺈﻥ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳑﺎﺛﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻳﻮﺟﺐ ﺇﺩﺭﺍﺟﻬﺎ ﺿﻤﻦ ﺗﻮﻗﻌﺎﺕ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻠﻤﺼﺎﺩﻗﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ‪ .‬ﺃﻣﺎ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺘﺨﻔﻴﻀﺎﺕ ﰲ ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﻓﻴﻮﺟﺐ ﺇﺩﺭﺍﺟﻬﺎ‬
‫ﺿﻤﻦ ﺑﻨﻮﺩ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻟﺒﻴﺎﻥ ﺣﺠﻤﻬﺎ ﻭﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﻓﺈﻧﻪ ﻋﺎﺩﺓ ﻣﺎ ﻳﻌﺎﺩ ﺍﳌﺼﺎﺩﻗﺔ‬
‫ﻋﻠﻰ ﺍﺳﺘﻤﺮﺍﺭﻳﺔ ﺍﻟﻌﻤﻞ ﺑﺎﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺑﺸﻜﻞ ﳎﻤﻞ ﰲ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺃﻣﺎ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻷﺧﺮﻯ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﺔ ﻓﺈ‪‬ﺎ ﻻ ﲣﻀﻊ ﻹﻋﺎﺩﺓ ﺍﳌﺼﺎﺩﻗﺔ ﺳﻨﻮﻳﺎ‪ ،‬ﻫﺬﺍ ﻣﺎ ﻳﺪﻓﻊ ﺇﱃ ﺿﺮﻭﺭﺓ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺗﺸﺮﻳﻊ‬
‫ﺿﺮﻳﱯ ﻣﻮﺣﺪ‪.‬‬

‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﻭﺣﺪﺓ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﻭﻓﻘﺎ ﳍﺬﺍ ﺍﳌﺒﺪﺃ ﻳﺘﻮﺟﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﻋﺮﺽ ﺍﻟﻨﻔﻘﺎﺕ ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﰲ ﻭﺛﻴﻘﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﺑﺸﻜﻞ ﺑﺴﻴﻂ ﻳﺴﻤﺢ‬
‫ﺑﺎﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺣﺠﻢ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺑﺴﺮﻋﺔ ﻋﻨﺪ ﺍﻹﻃﻼﻉ ﻋﻠﻰ ﻫﺬﻩ ﺍﻟﻮﺛﻴﻘﺔ‪ ،‬ﻛﻤﺎ ﻳﺴﻬﻞ ﻣﻬﻤﺔ ﺍﻟﺴﻠﻄﺔ‬
‫ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻋﻨﺪ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻴﻬﺎ‪ .‬ﻳﻔﺮﺽ ﺍﻻﻟﺘﺰﺍﻡ ‪‬ﺬﺍ ﺍﳌﺒﺪﺃ ﺃﻥ ﺗﺪﺭﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺑﻨﻮﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﻧﻔﺲ‬
‫ﺍﻟﻮﺛﻴﻘﺔ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﻭﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻣﺒﻮﺑﺔ ﺣﺴﺐ ﺍﻟﺘﺒﻮﻳﺐ ﺍﳌﻌﻤﻮﻝ ﺑﻪ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﺟﺎﻧﱯ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﻭﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬

‫‪1NMILI Mohammed, Op.cit, P 119.‬‬

‫‪154‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﻳﻌﺪ ﺩﻣﺞ ﺗﻜﺎﻟﻴﻒ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﻋﺮﺽ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺃﻣﺮﺍ ﺑﺎﻟﻎ ﺍﻷﳘﻴﺔ ﻟﺘﻘﺪﱘ ﺻﻮﺭﺓ ﺷﺎﻣﻠﺔ ﻋﻦ ﺍﳌﻮﺍﺭﺩ‬
‫ﺍﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﺤﺼﻴﻞ‪ ،‬ﻭﳎﻤﻞ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﱵ ﺗﺘﺤﻤﻠﻬﺎ ﺍﳊﻜﻮﻣﺔ‪ .‬ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻌﻤﻠﻴﺔ ﺗﻮﺍﺟﻪ ﺍﳊﻜﻮﻣﺎﺕ ﺻﻌﻮﺑﺎﺕ ﰲ‬
‫ﺍﻻﻟﺘﺰﺍﻡ ‪‬ﺬﺍ ﺍﳌﺒﺪﺃ ﻓﺘﻘﻮﻡ ﺑﺈﻋﺪﺍﺩ ﻭﺛﻴﻘﺔ ﻣﻨﻔﺼﻠﺔ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻘﺪﻡ ﻛﻤﻠﺤﻖ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻫﺬﺍ‬
‫ﻳﻮﻓﺮ ﺻﻮﺭﺓ ﺃﻗﻞ ﴰﻮﻻ ﻋﻦ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻻ ﻳﺴﻤﺢ ﲟﻘﺎﺭﻧﺔ ﲨﻴﻊ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﺿﻤﻦ ﻛﻞ ﻭﻇﻴﻔﺔ ﻣﻦ‬
‫‪1‬‬
‫ﻭﻇﺎﺋﻒ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪ .‬ﻛﻤﺎ أن ﻏﯿﺎب اﻟﺸﻔﺎﻓﯿﺔ اﻟﻤﻮازﻧﯿﺔ ﻻ ﯾﺆدي إﻟﻰ ﺻﻌﻮﺑﺔ ﻣﺮاﻗﺒﺔ اﻹﻧﻔﺎق اﻟﺠﺒﺎﺋﻲ ﻓﺤﺴﺐ‪،‬ﺑﻞ‬
‫‪2‬‬
‫ﯾﺆدي إﻟﻰ ﻏﯿﺎب اﻟﻤﺴﺎءﻟﺔ ﻣﻦ ﻃﺮف ‪.‬اﻟﺴﻠﻄﺔ اﻟﺘﺸﺮﯾﻌﯿﺔ‬

‫‪ -3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺍﻟﺸﻤﻮﻟﻴﺔ‬

‫ﻳﻘﺘﻀﻲ ﻫﺬﺍ ﺍﳌﺒﺪﺃ ﻋﺪﻡ ﺇﺟﺮﺍﺀ ﻣﻘﺎﺻﺔ ﺑﲔ ﻛﻞ ﻣﻦ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺃﻱ ﺃﻥ ﺗﺸﻤﻞ‬
‫ﻭﺛﻴﻘﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻜﻞ ﺑﻨﺪ ﺃﻭ ﻭﻇﻴﻔﺔ ﺃﻭ ﻣﺮﻓﻖ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﻭﻫﺬﺍ ‪‬ﺪﻑ ﺇﻇﻬﺎﺭ ﲨﻴﻊ‬
‫ﺃﻭﺟﻪ ﺍﻟﻨﺸﺎﻁ‪ .‬ﻳﻔﺮﺽ ﺍﺣﺘﺮﺍﻡ ﻫﺬﺍ ﺍﳌﺒﺪﺃ ﻣﺮﺍﻋﺎﺓ ﻗﺎﻋﺪﺗﲔ‪:‬‬
‫ﻗﺎﻋﺪﺓ ﻋﺪﻡ ﲣﺼﻴﺺ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ :‬ﺃﻱ ﻋﺪﻡ ﲣﺼﻴﺺ ﺇﻳﺮﺍﺩ ﻣﻌﲔ ﻟﻨﻔﻘﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﺃﻱ ﲢﺼﻴﻞ ﻛﺎﻓﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﱵ ﲤﻮﻝ‬
‫ﻛﺎﻓﺔ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﺩﻭﻥ ﺗﻮﺟﻴﻪ ﺇﻳﺮﺍﺩ ﻣﻌﲔ ﻟﺘﻐﻄﻴﺔ ﻧﻔﻘﺔ ﻣﻌﻴﻨﺔ‪.‬‬
‫ﻗﺎﻋﺪﺓ ﲣﺼﻴﺺ ﺍﻟﻨﻔﻘﺎﺕ‪ :‬ﺗﻘﺘﻀﻲ ﻫﺬﻩ ﺍﻟﻘﺎﻋﺪﺓ ﺃﻻ ﻳﺼﺎﺩﻕ ﺍﻟﱪﳌﺎﻥ ﻋﻠﻰ ﳎﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺑﻞ ﳚﺐ ﺃﻥ ﳜﺼﺺ ﻟﻜﻞ‬
‫ﻧﻔﻘﺔ ﻣﻌﻴﻨﺔ ﻣﺒﻠﻎ ﻣﻌﲔ‪.‬‬

‫ﺇﻥ ﻋﺪﻡ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻭﺛﻴﻘﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻫﻮ ﺧﺮﻭﺝ ﺗﺎﻡ ﻋﻦ ﻫﺬﺍ ﺍﳌﺒﺪﺃ‪ ،‬ﻓﻌﺪﻡ ﻇﻬﻮﺭ ﻣﺒﻠﻎ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ ﰲ ﺷﻜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﺔ‪ ،‬ﻭﻋﺪﻡ ﻇﻬﻮﺭ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ ﻭﻃﺒﻴﻌﺘﻬﺎ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻫﻮ ﲟﺜﺎﺑﺔ ﻣﻘﺎﺻﺔ ﲤﺖ ﺑﲔ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﻭﱂ ﻳﻈﻬﺮ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺇﻻ ﺍﳌﺒﻠﻎ ﺍﻟﺼﺎﰲ‪ .‬ﺇﻥ ﺇﺧﻔﺎﺀ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ ﻟﺒﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺍﳊﻜﻮﻣﻴﺔ ﻗﺪ‬
‫‪3‬‬
‫ﻳﺆﺩﻱ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺗﻜﻠﻔﺘﻬﺎ ﺍﻹﲨﺎﻟﻴﺔ ﺑﻔﻌﻞ ﺍﻟﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍ‪‬ﺘﻤﻊ‪.‬‬

‫‪ -4‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺪﺃ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﻟﺘﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻣﻔﻬﻮﻣﺎﻥ‪ ،‬ﻣﻔﻬﻮﻡ ﺗﻘﻠﻴﺪﻱ ﻭﺍﻵﺧﺮ ﺣﺪﻳﺚ‪ ،‬ﻓﺎﻷﻭﻝ ﻳﻘﻀﻲ ﺗﻌﺎﺩﻝ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻣﻊ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺃﻣﺎ ﺍﳊﺪﻳﺚ ﻓﻴﻘﻮﻡ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ ﻭﺍﻻﻗﺘﺼﺎﺩﻱ ﺑﺪﻝ ﺗﻮﺍﺯﻥ ﺍﻟﻨﻔﻘﺎﺕ ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﺃﻱ‬
‫ﺍﻟﺘﻮﺍﺯﻥ ﺍﳊﺴﺎﰊ‪.‬‬
‫‪1 USA, GAO (2005b),Op.cit, P 59.‬‬
‫‪2 Andrew Masters, Etude De Cas Sur Les incitations Fiscales, Séminaire de haut niveau organisé‬‬
‫‪par l'Institut du FMI en coopération avec l'Institut multilatéral d'Afrique, Tunisie, 28Fivrier-1er‬‬
‫‪Mars 2006‬‬
‫‪3 Zhicheng Li Swift, Op.cit, P9.‬‬

‫‪155‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﳑﺎ ﺳﺒﻖ ﳝﻜﻦ ﺃﻥ ﳔﻠﺺ ﺇﱃ ﺛﻼﺛﺔ ﺃﻧﻮﺍﻉ ﻣﻦ ﺍﻟﻌﺠﺰ ﺍﳌﻮﺍﺯﱐ‪:‬‬

‫‪ -‬ﻋﺠﺰ ﻣﻮﺍﺯﱐ ﺗﻌﺘﺮﻑ ﺑﻪ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻨﻔﻴﺬﻳﺔ ﻭﻳﻈﻬﺮ ﻋﻨﺪ ﺍﻋﺘﻤﺎﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺃﻱ ﻳﻜﻮﻥ ﰲ ﺑﺪﺍﻳﺔ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ؛‬
‫‪ -‬ﻋﺠﺰ ﺑﻨﻴﻮﻱ ﻳﻈﻬﺮ ﰲ ‪‬ﺎﻳﺔ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻧﺘﻴﺠﺔ ﺯﻳﺎﺩﺓ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﻏﲑ ﳑﺎﺛﻠﺔ ﻟﺰﻳﺎﺩﺓ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ؛‬
‫‪ -‬ﻋﺠﺰ ﻧﺎﺗﺞ ﻋﻦ ﺍﻟﻮﺿﻌﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﳝﺮ ‪‬ﺎ ﺍﻗﺘﺼﺎﺩ ﺍﻟﺒﻠﺪ ﺍﳌﻌﲏ ﺃﺛﻨﺎﺀ ﺗﻨﻔﻴﺬ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺃﻱ ﺃﻥ ﻫﺬﺍ ﺍﻟﻨﻮﻉ‬
‫ﻳﻈﻬﺮ ﻛﺬﻟﻚ ﰲ ‪‬ﺎﻳﺔ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻭﱂ ﻳﻜﻦ ﻣﻮﺟﻮﺩﺍ ﰲ ﺑﺪﺍﻳﺔ ﺍﻟﺴﻨﺔ‪ ،‬ﻭﰲ ﺃﻏﻠﺐ ﺍﻷﺣﻴﺎﻥ ﻳﻌﻮﺩ ﺳﺒﺐ ﻫﺬﺍ‬
‫ﺍﻟﻌﺠﺰ ﺇﱃ ﺍﻻﳔﻔﺎﺽ ﺍﳌﻔﺎﺟﺊ ﻟﻺﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻨﺎﺗﺞ ﻫﻮ ﺍﻵﺧﺮ ﻋﻦ ﺗﻐﻴﲑ ﺍﻷﻭﺿﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﺗﻨﻔﻴﺬ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ‪.‬‬

‫ﺣﺴﺐ ﺍﻟﻔﻜﺮ ﺍﳌﺎﱄ ﺍﻟﺘﻘﻠﻴﺪﻱ‪ ،‬ﻭﲞﺼﻮﺹ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺗﻜﻮﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﺣﺪﻭﺩﻫﺎ ﺍﻟﺪﻧﻴﺎ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺍﻻﻗﺘﻄﺎﻉ ﻫﻮ ﺍﻵﺧﺮ ﻳﻜﻮﻥ ﰲ ﺣﺪﻭﺩﻩ ﺍﻟﺪﻧﻴﺎ‪ .‬ﺃﻣﺎ ﺍﻟﻔﻜﺮ ﺍﳌﺎﱄ ﺍﳊﺪﻳﺚ ﻭﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳌﻄﺒﻖ ﻓﺎﻟﺪﻭﻟﺔ ﺗﻨﻔﻖ ﺇﻧﻔﺎﻗﺎ ﺍﺳﺘﻬﻼﻛﻴﺎ ﻭ ﺍﺳﺘﺜﻤﺎﺭﻳﺎ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻹﻧﻔﺎﻕ ﺍﻟﺘﻤﻮﻳﻠﻲ ﺣﱴ ﻭﺇﻥ ﻛﺎﻥ ﺫﻟﻚ‬
‫ﻋﻠﻰ ﺣﺴﺎﺏ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻳﻌﻮﺩ ﺫﻟﻚ ﺇﱃ ﺃﻥ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻫﻮ ﺣﺴﺎﰊ ﻻ ﻳﺄﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﻭﻇﺎﺋﻒ‬
‫ﺍﻟﺪﻭﻟﺔ ﺍﻟﱵ ﺗﻔﺮﺿﻬﺎ ﺍﳊﺎﻟﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺒﻼﺩ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻫﺬﺍ ﺍﻟﺘﻮﺍﺯﻥ ﻫﻮ ﻭﺳﻴﻠﺔ ﻭﻟﻴﺲ ﻏﺎﻳﺔ‪ ،‬ﻭﻳﻜﻮﻥ ﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ‬
‫ﻫﻮ ﺟﺰﺀ ﻣﻦ ﺍﻟﺘﻮﺍﺯﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﻭﺳﻴﻠﺔ ﻟﺘﺤﻘﻴﻘﻪ‪ .‬ﻭﳍﺬﺍ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻫﻮ ﺣﺴﺎﰊ ﺃﻛﺜﺮ ﻣﻨﻪ‬
‫ﻓﻌﻠﻲ‪ ،‬ﻭﺗﻘﺪﻳﺮﻱ ﺃﻛﺜﺮ ﻣﻨﻪ ﻭﺍﻗﻌﻲ‪ ،‬ﻭﻫﺬﺍ ﺍﻟﺘﻮﺍﺯﻥ ﻻ ﻳﻈﻬﺮ ﺇﻻ ﻋﻨﺪ ﺍﻋﺘﻤﺎﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﱪﳌﺎﻥ‪.‬‬

‫ﺗﻘﻠﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻟﻴﻘﲔ ﰲ ﻋﻤﻠﻴﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﺆﺛﺮ ﻋﻠﻰ ﺗﻮﺍﺯ‪‬ﺎ‪ ،‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻮﻟﺔ ﻣﺒﺎﺷﺮﺓ ﻣﻦ‬
‫ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺪ ﲤﻮﻳﻼ ﻣﻔﺘﻮﺣﺎ‪ ،‬ﳑﺎ ﻳﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﺄﻛﻤﻠﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺆﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ‬
‫ﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ ﻭﺍﻻﺳﺘﺪﺍﻣﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻓﻴﻤﻜﻦ ﻟﻠﻮﺯﺍﺭﺓ ﺍﳌﺴﺆﻭﻟﺔ ﻣﻼﺣﻈﺔ ﻭﺑﺴﺮﻋﺔ ﺯﻳﺎﺩﺓ ﺃﻭ ﻧﻘﺼﺎﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪،‬‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﺑﺈﻣﻜﺎ‪‬ﺎ ﺍﻟﻘﻴﺎﻡ ﺑﺴﺮﻋﺔ ﺑﺎﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﺼﺤﻴﺤﻴﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﻻ ﳝﻜﻦ ﺇﺩﺧﺎﻝ ﺗﻐﻴﲑﺍﺕ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﺘﻴﺠﺔ‬
‫ﺍﻟﺘﻘﻠﺒﺎﺕ ﰲ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻹﲨﺎﻟﻴﺔ‪ .1‬ﻭﺗﻈﻬﺮ ﺃﳘﻴﺔ ﻫﺬﻩ ﺍﳌﺴﺄﻟﺔ ﰲ ﺍﻟﻔﺘﺮﺍﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻓﻴﻬﺎ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺿﻐﻮﻃﺎ ﻣﺎﻟﻴﺔ‪ .‬ﻛﻤﺎ‬
‫ﺃﻥ ﺍﻟﻨﻈﺮ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃ‪‬ﺎ ﲣﻔﻴﻀﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻳﺪﻓﻊ ﺻﻨﺎﻉ ﺍﻟﻘﺮﺍﺭ ﺇﱃ ﺍﳌﻴﻞ ﺇﱃ ﺍﻟﺘﻮﺳﻊ ﰲ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺣﺴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻭﻛﻔﺎﺀ‪‬ﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻣﺰﻳﺪ ﻣﻦ ﻫﺪﺭ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﻣﺰﻳﺪ ﻣﻦ ﺍﻟﻌﺠﺰ ﺍﳌﻮﺍﺯﻧﺎﰐ ﻭﺍﻟﺬﻱ ﳝﻜﻦ ﺃﻥ ﳝﻮﻝ ﺑﺎﻟﻘﺮﻭﺽ‪ .‬ﻛﻤﺎ ﺃﻥ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﺒﻠﻎ ﻣﻌﲔ ﻣﻦ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺑﻮﺟﻮﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻔﺮﺽ ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ ﺃﻋﻠﻰ‪ ،‬ﻟﺘﻌﻮﻳﺾ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ‬

‫‪ 1‬ﻣﻠﻴﻜﺎﻭﻱ ﻣﻮﻟﻮﺩ‪ ،‬ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺑﲔ ﺁﻓﺎﻕ ﺍﻟﺘﺤﺮﻳﺾ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﻭﲢﺪﻳﺎﺕ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﺘﺮﺓ ‪-1992‬‬
‫‪ 2008‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ ﻏﲑ ﻣﻨﺸﻮﺭﺓ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪.2010/2009،‬‬

‫‪156‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪‬ﺪﻑ ﺍﻟﺘﻤﻜﲔ ﻣﻦ ﲤﻮﻳﻞ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﻤﻮﻣﻲ‪ ،‬ﻓﺎﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﺄﺗﻴﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪ -‬ﻣﺎ ﱂ ﺗﻘﺎﺑﻠﻬﺎ ﺯﻳﺎﺩﺓ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﺃﻭ ﺍﳔﻔﺎﺽ ﺍﻹﻧﻔﺎﻕ ‪ -‬ﺗﺰﻳﺪ ﻣﻦ ﺍﻟﻌﺠﺰ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .1‬ﻟﺬﻟﻚ ﻳﻨﺒﻐﻲ ﺍﻟﺘﺤﻜﻢ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ‬
‫ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﺗﻀﺒﻂ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﰲ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺗﻨﺪﺭﺝ ﻫﺬﻩ ﺍﻟﻘﻮﺍﻋﺪ ﰲ ﺳﺖ‬
‫‪2‬‬
‫ﻓﺌﺎﺕ‪:‬‬
‫‪ -‬ﺍﻟﻔﺌﺔ ‪ :1‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﻌﺠﺰ ﺍﻻﲰﻲ ﺍﻟﻌﻤﻮﻣﻲ؛‬
‫‪ -‬ﺍﻟﻔﺌﺔ ‪ :2‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﻌﺠﺰ ﺍﳍﻴﻜﻠﻲ ﺍﻟﻌﻤﻮﻣﻲ؛‬
‫‪ -‬ﺍﻟﻔﺌﺔ ‪ :3‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﻌﺠﺰ ﰲ ﺍﻷﺟﻞ ﺍﳌﺘﻮﺳﻂ‪ ،‬ﻣﻊ ﺳﻘﻒ ﻣﺘﻌﺪﺩ ﺍﻟﺴﻨﻮﺍﺕ ﻟﻺﻧﻔﺎﻕ؛‬
‫‪ -‬ﺍﻟﻔﺌﺔ ‪ :4‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﺮﺻﻴﺪ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻻﲰﻲ ﺃﻭ ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ ؛‬
‫‪ -‬ﺍﻟﻔﺌﺔ ‪ :5‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﺮﺻﻴﺪ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺃﻭ ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ ﺍﳍﻴﻜﻠﻲ؛‬
‫‪ -‬ﺍﻟﻔﺌﺔ‪ : 6‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﺗﻨﻈﻢ ﻣﻴﺰﺍﻥ ﺍﻟﺘﺸﻐﻴﻞ ﺃﻭ ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﳌﺘﻮﺳﻂ‪ ،‬ﻣﻊ ﲢﺪﻳﺪ ﺳﻘﻒ ﺍﻹﻧﻔﺎﻕ‬
‫ﺍﳌﺘﻌﺪﺩ ﺍﻟﺴﻨﻮﺍﺕ‪.‬‬

‫ﻭﻓﻘﺎ ﻟﻠﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﻌﺠﺰ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻻﲰﻲ ﺃﻭ ﺍﳍﻴﻜﻠﻲ ﻭ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﺮﺻﻴﺪ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻻﲰﻲ ﺃﻭ‬
‫ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ )ﺍﻟﻔﺌﺎﺕ ‪1‬ﻭ‪2‬ﻭ‪4‬ﻭ‪ ،(5‬ﻳﺘﻢ ﲢﺪﻳﺪ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﺳﻨﻮﻳﺎ ﻋﻠﻰ ﺿﻮﺀ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﲟﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻨﻌﻜﺲ ﰲ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻓﺈ‪‬ﺎ ﻻ ﳝﻜﻦ ﺃﻥ ﺗﻔﻠﺖ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳌﺎﻟﻴﺔ ﺇﺫﺍ‬
‫ﺃﺧﺬﺕ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﺍﻟﺘﻐﲑﺍﺕ ﰲ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﻋﻨﺪ ﲢﺪﻳﺪ ﺣﺪ ﺍﻹﻧﻔﺎﻕ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﻔﻲ ﻋﻤﻠﻴﺔ ﻭﺿﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻋﺎﺩﺓ ﻣﺎ‬
‫ﺗﻌﺎﻣﻞ ﺍﻟﻨﻔﻘﺎﺕ ﻣﻌﺎﻣﻠﺔ ﳐﺘﻠﻔﺔ ﻋﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬

‫ﰲ ﺍﻟﻔﺘﺮﺍﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻓﻴﻬﺎ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺿﻐﻮﻃﺎ ﻣﺎﻟﻴﺔ ﺗﻜﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺃﻗﻞ ﻣﺮﻭﻧﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﺣﻴﺚ ﺗﺘﺮﻛﺰ‬
‫ﺟﻬﻮﺩ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻠﻰ ﺗﻜﻴﻴﻒ ﺍﻹﻧﻔﺎﻕ ﻭﻟﻴﺲ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬ﻓﺈﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﺗﻈﻬﺮ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻓﺈﻧﻪ‬
‫ﻳﺼﻌﺐ ﺍﻟﺘﺤﻜﻢ ﰲ ﺍﻟﻌﺠﺰ ﺍﳌﻮﺍﺯﱐ‪ .‬ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﻻ ﻳﺘﻢ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﲡﺎﻭﺯﺍﺕ ﺍﻹﻧﻔﺎﻕ ﺧﻼﻝ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ‬
‫ﺑﻨﻔﺲ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﱵ ﺗﻌﺎﻣﻞ ‪‬ﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻟﻜﻲ ﺗﻌﺎﰿ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻨﻔﺲ ﻃﺮﻳﻘﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﺩﻱ ﻭﻟﻴﺲ‬
‫ﻛﺈﻳﺮﺍﺩﺍﺕ )ﺳﻠﺒﻴﺔ(‪ ،‬ﻣﻦ ﺍﳌﻬﻢ‪ ،‬ﻭﻓﻘﺎ ﳍﺬﻩ ﺍﻟﻘﻮﺍﻋﺪ‪ ،‬ﺃﻥ ﺗﻨﺪﺭﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺳﻘﻒ ﺍﻹﻧﻔﺎﻕ ﺍﻹﲨﺎﱄ‪ ،‬ﺃﻭ‬

‫‪1 USA, GAO( 2005b), Op.cit, P 59.‬‬

‫‪2 Dirk-Jan Kraan, REVUE DE L’OCDE SUR LA GESTION BUDGÉTAIRE, VOLUME 4, N°1 , 2004,‬‬
‫‪P159.‬‬

‫‪157‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﲢﺪﻳﺪ ﺳﻘﻒ ﺧﺎﺹ ﻟﻠﻨﻔﻘﺎﺕ ﻻ ﳝﻜﻦ ﲡﺎﻭﺯﻩ‪ .‬ﺃﻣﺎ ﻭﻓﻘﺎ ﻟﻠﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺍﻟﺮﺻﻴﺪ ﺍﻟﺘﺸﻐﻴﻠﻲ ﺍﻻﲰﻲ ﺃﻭ ﺍﳊﺴﺎﺏ‬
‫ﺍﳉﺎﺭﻱ‪ ،‬ﻓﺈﻥ ﲡﺎﻭﺯ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳊﺪ ﺍﻷﻗﺼﻰ ﳚﺐ ﺗﻌﻮﻳﻀﻪ ﺑﺎﻟﻜﺎﻣﻞ ﺧﻼﻝ ﻧﻔﺲ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ‪.1‬‬

‫ﲟﻮﺟﺐ ﺍﻟﻘﻮﺍﻋﺪ ﺍﳌﺘﻮﺳﻄﺔ ﺍﻷﺟﻞ ﺫﺍﺕ ﺳﻘﻒ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺘﻌﺪﺩ ﺍﻟﺴﻨﻮﺍﺕ )ﺍﻟﻔﺌﺘﲔ ‪3‬ﻭ‪ ،(6‬ﻻ ﻳﻤﻜﻦ ﺗﻌﺪﻳﻞ‬
‫ﺍﻟﺤﺪ ﺍﻷﻗﺼﻰ ﻟﻠﻨﻔﻘﺎﺕ ﺧﻼﻝ ﺩﻭﺭﺓ ﺍﻟﻤﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ‪ .‬ﻗﺪ ﻳﺘﺬﺑﺬﺏ ﻋﺠﺰ ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ ﺃﻭ ﺭﺻﻴﺪ ﺍﻟﺘﺸﻐﻴﻞ ﺃﻭ‬
‫ﺭﺻﻴﺪ ﺍﳊﺴﺎﺏ ﺍﳉﺎﺭﻱ )ﺷﺮﻳﻄﺔ ﻋﺪﻡ ﲡﺎﻭﺯ ﺍﳊﺪ ﺍﻷﻗﺼﻰ ﺍﻟﻨﻘﺪﻱ(‪ .‬ﻭﺑﺪﻭﻥ ﺃﺣﻜﺎﻡ ﺧﺎﺻﺔ‪ ،‬ﳝﻜﻦ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﰲ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺃﻥ ﺗﻔﻠﺖ ﻣﻦ ﻗﻮﺍﻋﺪ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻟﺬﻟﻚ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺃﻧﻪ ﻭﻓﻘﺎ ﳍﺬﻩ ﺍﻟﻘﻮﺍﻋﺪ‪ ،‬ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺟﺰﺀ ﻣﻦ ﺳﻘﻒ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻜﻠﻲ ﺍﻟﺴﻨﻮﻱ ﺃﻭ ﺳﻘﻒ ﻣﻨﻔﺼﻞ ﺍﶈﺪﺩ ‪‬ﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﻋﺎﻡ‪ ،‬ﻭﺃﻥ ﺃﻱ‬
‫ﺗﻐﻴﲑ ﰲ ﺣﺠﻢ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳚﺐ ﺗﻌﻮﻳﻀﻪ ﺑﺎﻟﻜﺎﻣﻞ‪ ،‬ﻣﺎﻋﺪﺍ ﺇﺫﺍ ﻛﺎﻥ ﻫﺬﺍ ﺍﻟﺘﻐﲑ ﻧﺎﺟﻢ ﻋﻦ ﺗﻌﺪﻳﻞ ﺍﲡﺎﻩ ﻋﻤﻞ‬
‫ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ )ﺗﻐﻴﲑ ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪ ،‬ﻭ ﺍﻟﺬﻱ ﳚﺐ ﺃﻥ ﳛﺪﺙ ﺧﻼﻝ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﺃﻭ ﺧﻼﻝ ﺩﻭﺭﺓ‬
‫ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.2‬‬

‫ﺇﻥ ﺍﻟﺘﺄﺛﲑ ﺍﻟﻜﻠﻲ ﻋﻠﻰ ﻭﺿﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻳﺘﻮﻗﻒ ﻋﻠﻰ ﻣﺪﻯ ﻣﻮﺍﺯﻧﺔ ﺃﻱ ﺗﻐﻴﲑ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺘﻌﺪﻳﻼﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﺃﺧﺮﻯ ﺃﻭ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﺍﻷﺧﺮﻯ‪.3‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‬

‫ﺇﻥ ﺗﻌﺮﻳﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺘﺨﻔﻴﻀﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻗﺪ ﻳﺪﻓﻊ ﺻﺎﻧﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺇﱃ ﺗﻔﻀﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻋﻠﻰ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻨﻘﺪﻱ ﺍﻷﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﺃﻭ ﲣﻔﻴﺾ ﺍﻟﻌﺠﺰ‪ .‬ﻭﳝﻜﻦ ﻟﺪﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﺻﺮﻳﺢ ﰲ ﻋﻤﻠﻴﺔ‬
‫ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺃﻥ ﻳﻌﻤﻞ ﻋﻠﻰ ﺗﻘﻠﻴﻞ ﻫﺬﺍ ﺍﻟﺘﺤﻴﺰ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺯﻳﺎﺩﺓ ﺍﻟﺸﻔﺎﻓﻴﺔ‪.‬‬

‫‪ -1‬ﺃﳘﻴﺔ ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﺗ‪‬ﻮﻓﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﺭﺓ ﻭﺍﳌﺘﻮﻗﻌﺔ ﺿﺮﻭﺭﻱ ﻟﺘﻤﻜﲔ ﺍﳊﻜﻮﻣﺎﺕ ﻣﻦ ﲢﻘﻴﻖ ﻣﻌﺎﻳﲑ‬
‫ﺍﳌﺴﺎﺀﻟﺔ ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﳍﺬﺍ ﺍﻟﻐﺮﺽ ﻓﺈﻥ ﻭﺛﻴﻘﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺗﻌﺪ ﺍﻷﺩﺍﺓ ﺍﻷﻧﺴﺐ ﻟﺘﻮﻓﲑ ﺗﻠﻚ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﻠﺠﻬﺎﺕ‬
‫ﺍﻟﺮﻗﺎﺑﻴﺔ ﻭﻟﻠﺠﻤﻬﻮﺭ‪ .‬ﺗﻨﻄﻮﻱ ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﲢﻤﻞ ﺍﻟﺪﻭﻟﺔ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺃﻣﺎﻡ ﺷﻌﺒﻬﺎ ﻭﻫﻴﺌﺎ‪‬ﺎ ﺍﳌﻨﺘﺨﺒﺔ ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ‬
‫ﲞﻴﺎﺭﺍ‪‬ﺎ ﺍﳌﺎﻟﻴﺔ ﻭﳑﺎﺭﺳﺎ‪‬ﺎ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﻮﺍﻝ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﻋﻠﻴﻬﺎ ﺃﻥ ﺗﻠﺘﺰﻡ ﺑﺘﻘﺪﱘ ﻭﺻﻒ ﻛﺎﻣﻞ ﻟﻜﻴﻔﻴﺔ ﺍﻟﻘﻴﺎﻡ‬

‫‪1 Dirk-Jan Kraan, Op.cit, P 159.‬‬

‫‪2‬‬
‫‪Op.Loc, P 160.‬‬
‫‪3 USA, GAO( 2005b), Op.cit, P 18.‬‬

‫‪158‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﲟﺴﺆﻭﻟﻴﺎ‪‬ﺎ‪ .‬ﰲ ﻣﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺗﺸﻤﻞ ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﺛﻼﺛﺔ ﻣﺴﺘﻮﻳﺎﺕ ﺗﺘﺤﻤﻞ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﺴﺆﻭﻟﻴﺔ ﻋﻨﻬﺎ‪ ،‬ﻭﳝﻜﻦ‬
‫‪1‬‬
‫ﺗﻄﺒﻴﻘﻬﺎ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﺘﻤﺜﻞ ﰲ‪:‬‬
‫‪ 1-1‬ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺸﺎﻣﻠﺔ‪ :‬ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﺪﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺴﻴﻄﺮﺓ‬
‫ﺍﳌﺸﺘﺮﻛﺔ ﻋﻠﻰ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻜﻠﻲ ﻭﺍﻟﻌﺠﺰ ﺍﳌﻮﺍﺯﻧﺎﰐ‪ .‬ﻭﻫﺬﺍ ﻳﻌﲏ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻨﺒﻐﻲ ﺃﻥ ﲣﻀﻊ ﻟﻠﺘﻤﺤﻴﺺ ﺑﺘﻘﻨﻴﺎﺕ‬
‫ﳑﺎﺛﻠﺔ ﻟﺘﻠﻚ ﺍﳌﻄﺒﻘﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﺍﻟﱵ ﺗﺸﻤﻞ‪:‬‬
‫‪ -‬ﲢﺪﻳﺪ ﺍﳌﺴﺘﻮﻳﺎﺕ ﺍﻟﻘﺼﻮﻯ ﻭﺍﳌﻼﺋﻤﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻤﻜﻦ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻴﻬﺎ؛‬
‫‪ -‬ﻭﺿﻊ ﺟﺪﻭﻝ ﺯﻣﲏ ﻹﻋﺎﺩﺓ ﺍﳌﻮﺍﻓﻘﺔ ‪ /‬ﺍﻻﻋﺘﻤﺎﺩ ﺍﻟﺪﻭﺭﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﻤﺎﻥ ﺍﻻﻧﻀﺒﺎﻁ ﺍﳌﺎﱄ ﻭﺍﻻﻣﺘﺜﺎﻝ‬
‫ﻟﻠﻘﻮﺍﻧﲔ ﻭﺍﳌﻴﺰﺍﻧﻴﺎﺕ؛‬
‫‪ -‬ﺇﻋﺎﺩﺓ ﺻﻴﺎﻏﺔ ﺃﻭ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪ ﻏﲑ ﻓﻌﺎﻟﺔ ﺃﻭ ﲡﺎﻭﺯﻫﺎ ﺍﻟﺰﻣﻦ؛‬
‫‪ -‬ﺍﻟﺴﻌﻲ ﺇﱃ ﲢﻘﻴﻖ ﻭﻓﻮﺭﺍﺕ ﳏﺪﺩﺓ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﲣﻔﻴﺾ ﺍﻟﻌﺠﺰ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﲣﻔﻴﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﲣﻔﻴﺾ ﺍﻟﻌﺠﺰ ﺃﻭ ﻟﻠﺘﻤﻜﲔ ﻣﻦ ﺯﻳﺎﺩﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﺃﻭ‬
‫ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪.‬‬
‫‪ 2-1‬ﲢﺪﻳﺪ ﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻟﺘﺨﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪ :‬ﻳﺘﻄﻠﺐ ﲢﺪﻳﺪ ﺃﻭﻟﻮﻳﺎﺕ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻋﻨﺪ ﺇﻋﺪﺍﺩ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﻛﻼ ﺍﻟﻨﻮﻋﲔ ﻣﻦ ﺍﻹﻧﻔﺎﻕ )ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ(‪ .‬ﺣﻴﺚ ﳝﻜﻦ ﲡﻤﻴﻊ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﺼﻨﻴﻔﺎﺕ ﻭﻇﻴﻔﻴﺔ ﺗﺘﻮﺍﻓﻖ ﻣﻊ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﻮﻇﻴﻔﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﻭ ﻳﺴﻤﺢ ﻫﺬﺍ ﻟﻠﺤﻜﻮﻣﺔ‬
‫ﺑﺘﺤﺪﻳﺪ ﳎﻤﻮﻉ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺨﺼﺼﺔ ﻟﻜﻞ ﳎﺎﻝ ﻣﻦ ﺍ‪‬ﺎﻻﺕ ﺍﻟﻮﻇﻴﻔﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻣﻘﺎﺭﻧﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻧﻔﺲ ﺍ‪‬ﺎﻝ ﺍﻟﻮﻇﻴﻔﻲ ﻳﺴﻤﺢ ﺍﳊﻜﻮﻣﺔ ﺑﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺮﺗﻔﻌﺔ ﺑﺎﻟﻨﺴﺒﺔ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻭﰲ ﻫﺬﻩ ﺍﳊﺎﻟﺔ‪ ،‬ﳝﻜﻦ ﺍﻟﻨﻈﺮ ﰲ ﻛﻴﻔﻴﺔ ﲢﻘﻴﻖ ﻭﻓﻮﺭﺍﺕ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳑﺎ ﻳﺴﺎﻫﻢ ﺑﺘﺤﺪﻳﺪ‬
‫ﺃﻭﻟﻮﻳﺎﺕ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻋﻠﻰ ﳓﻮ ﺃﻓﻀﻞ‪ ،‬ﻛﻤﺎ ﻳﻀﻤﻦ ﺍﻟﺘﻨﺴﻴﻖ ﺍﳉﻴﺪ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﲡﻨﺐ‬
‫ﺍﻟﺘﺪﺍﺧﻞ ﺃﻭ ﺍﻻﺯﺩﻭﺍﺟﻴﺔ‪ ،‬ﻭﻳﺴﻬﻞ ﺇﺟﺮﺍﺀ ﻣﻔﺎﺿﻠﺔ ﺻﺮﳛﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻨﺪ ﺇﻋﺪﺍﺩ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .2‬ﻭﺇﻥ ﻋﺪﻡ ﺗﻨﺴﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻳﻌﻤﻖ ﺳﻮﺀ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻭﻳﺆﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ ﻛﻞ‬
‫ﻭﻇﺎﺋﻒ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.3‬‬

‫‪1 Zhicheng Li Swift , Op.cit, P14‬‬

‫‪2 Op.Loc, P24‬‬
‫‪3 Dirk-Jan Kraan,Op.Cit, P 158.‬‬

‫‪159‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ 3-1‬ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ ﻣﻦ ﺣﻴﺚ ﺍﻟﺘﻜﻠﻔﺔ ﰲ ﺇﺩﺍﺭﺓ ﺍﻟﱪﺍﻣﺞ‪ :‬ﻟﻀﻤﺎﻥ ﺍﳌﺴﺎﺀﻟﺔ ﻋﻦ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﳚﺐ‬
‫‪1‬‬
‫ﺗﻘﻴﻴﻢ ﺍﻟﱪﺍﻣﺞ ﺑﺸﻜﻞ ﻓﺮﺩﻱ ﻣﻦ ﺣﻴﺚ ﺍﳌﻼﺀﻣﺔ ﻭﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ‪:‬‬
‫‪ -‬ﺍﳌﻼﺀﻣﺔ‪:‬ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﲟﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﺘﺴﻘﺎ ﻣﻊ ﺃﻭﻟﻮﻳﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﺇﺫﺍ ﻣﺎ ﺍﺳﺘﻬﺪﻑ ﺑﺼﻮﺭﺓ‬
‫ﻭﺍﻗﻌﻴﺔ ﺣﺎﺟﺔ ﻓﻌﻠﻴﺔ ﻟﻠﻤﺠﺘﻤﻊ‪ .‬ﻋﺎﺩﺓ ﻣﺎ ﻳﺘﻢ ﺍﻟﻨﻈﺮ ﰲ ﺍﻟﻈﺮﻭﻑ ﺍﻟﱵ ﺃﺩﺕ ﺇﱃ ﺇﻗﺮﺍﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻣﺮﺍ ﺃﺳﺎﺳﻴﺎ‬
‫ﻟﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﻫﺬﺍ ﺍﻟﺘﺪﺑﲑ ﻻ ﻳﺰﺍﻝ ﻳﻠﱯ ﺣﺎﺟﺔ ﺣﻘﻴﻘﻴﺔ ﺑﻄﺮﻳﻘﺔ ﺗﺘﻔﻖ ﻣﻊ ﺍﻟﻈﺮﻭﻑ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﺍﻟﺮﺍﻫﻨﺔ‪ ،‬ﻭﻛﺬﻟﻚ ﻣﻊ ﺃﻭﻟﻮﻳﺎﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪.‬‬
‫‪ -‬ﺍﻟﻔﻌﺎﻟﻴﺔ‪ :‬ﺗﺘﻌﻠﻖ ﺍﻟﻔﻌﺎﻟﻴﺔ ﲟﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﻘﻖ ﺍﻷﻫﺪﺍﻑ ﺑﻔﻌﺎﻟﻴﺔ‪ ،‬ﰲ ﺣﺪﻭﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺩﻭﻥ ﻧﺘﺎﺋﺞ‬
‫ﻏﲑ ﻣﺮﻏﻮﺏ ﻓﻴﻬﺎ‪ .‬ﻭﻳﺸﻤﻞ ﺫﻟﻚ ﺍﻟﺴﻜﺎﻥ ﺍﳌﺴﺘﻬﺪﻓﲔ‪ ،‬ﻭﺍﻟﺘﻐﲑﺍﺕ ﰲ ﺍﻟﺴﻠﻮﻙ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺃﻭ ﺍﻟﻈﺮﻭﻑ‪ ،‬ﻭﺗﻜﻠﻔﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻗﺪ ﺗﻜﻮﻥ ﻟﻶﺛﺎﺭ ﻏﲑ ﺍﳌﻘﺼﻮﺩﺓ ﺃﻭ ﻏﲑ ﺍﳌﺘﻮﻗﻌﺔ ﺍﻹﳚﺎﺑﻴﺔ ﻣﻨﻬﺎ ﺃﻭ ﺍﻟﺴﻠﺒﻴﺔ ﺍﻋﺘﺒﺎﺭﺍﺕ ﻫﺎﻣﺔ ﰲ‬
‫ﺗﻘﻴﻴﻢ ﺍﻟﻔﻌﺎﻟﻴﺔ‪.‬‬
‫‪ -‬ﺍﻟﻜﻔﺎﺀﺓ‪ :‬ﺗﺘﻌﻠﻖ ﺍﻟﻜﻔﺎﺀﺓ ﲟﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺃﻧﺴﺐ ﺍﻟﻮﺳﺎﺋﻞ ﻭﺃﻛﺜﺮﻫﺎ ﻓﻌﺎﻟﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‪،‬‬
‫ﻣﻘﺎﺭﻧﺔ ﺑﺎﻟﺒﺪﺍﺋﻞ ﺍﻷﺧﺮﻯ‪ .‬ﻭﻳﺮﻛﺰ ﺗﻘﻴﻴﻢ ﺍﻟﻜﻔﺎﺀﺓ ﻋﻠﻰ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﰲ ﺍﻻﻗﺘﺼﺎﺩ )ﺃﻭ ﻣﺴﺘﻮﻯ ﻭﻣﺰﻳﺞ ﺍﻟﺴﻠﻊ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻨﺘﺠﺔ(‪ .‬ﻭﻋﻨﺪﻣﺎ ﻳﻌﻤﻞ ﺍﻻﻗﺘﺼﺎﺩ ﺑﻜﻔﺎﺀﺓ‪ ،‬ﺗﺴﺘﺨﺪﻡ ﺍﳌﻮﺍﺭﺩ ﺍﺳﺘﺨﺪﺍﻣﺎ ﻛﺎﻣﻼ ﻭﺗﻨﺘﺞ ﺃﻛﱪ ﻗﺪﺭ ﳑﻜﻦ‬
‫ﻣﻦ ﺍﻹﻧﺘﺎﺝ‪.‬‬

‫ﻳﻮﻓﺮ ﺇﺩﺭﺍﺝ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻧﻈﺮﺓ ﺃﴰﻞ ﳊﺠﻢ ﺍﻟﺪﻋﻢ ﺍﳊﻜﻮﻣﻲ ﺍﻟﺬﻱ ﻳﺘﻢ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬
‫ﻭﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﳌﻘﺎﺭﻧﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﺑﺸﻜﻞ ﻋﺎﻡ ﻭﺣﺴﺐ ﻛﻞ ﻭﻇﻴﻔﺔ ﻣﻦ‬
‫ﻭﻇﺎﺋﻒ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻳﺴﻤﺢ ﻟﻠﻤﻬﺘﻤﲔ ﺑﺪﺭﺍﺳﺔ ﻭﲢﻠﻴﻞ ﺍﲡﺎﻫﺎﺕ ﺍﻟﺘﻐﲑ ﰲ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﱪ ﺍﻟﺰﻣﻦ‪.2‬‬

‫ﻳﺒﲔ ﺍﻟﺸﻜﻞ ﺍﳌﻮﺍﱄ ﻛﻴﻒ ﻳ‪‬ﻈﻬﺮ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺃﻛﱪ ﳑﺎ ﻟﻮ ﱂ ﺗﺪﺭﺝ‪ ،‬ﻓﻤﺠﻤﻮﻉ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻜﻦ ﲢﺼﻴﻠﻬﺎ ﻫﻮ )‪ (4‬ﺃﻣﺎ ﰲ ﺣﺎﻟﺔ ﻋﺪﻡ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻴﻜﻮﻥ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ )‪ ،(3‬ﻭﻛﺬﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ‪‬ﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ‪ .‬ﻓﺈﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻈﻬﺮ ﺍﳊﺠﻢ ﺍﻟﻔﻌﻠﻲ ﻟﻠﺘﺤﺼﻴﻞ‬
‫ﺍﻟﻀﺮﻳﱯ ﻭﻟﻺﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ‪.‬‬

‫‪1 Zhicheng Li Swift, Op.cit, P25.‬‬

‫‪2 USA, GAO( 2005b), Op.Cit, P 21.‬‬

‫‪160‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﻟﺸﻜﻞ ‪ :15‬ﻣﺜﺎﻝ ﻋﻠﻰ ﺇﺿﺎﻓﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫‪4‬‬ ‫ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫‪3‬‬ ‫ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻨﻘﺪﻱ‬
‫‪1‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫‪5‬‬ ‫ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ‬
‫‪4‬‬ ‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻨﻘﺪﻱ ﺍﳌﺒﺎﺷﺮ‬
‫‪1‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫)‪(1‬‬ ‫ﺍﻟﻔﺎﺋﺾ )ﺍﻟﻌﺠﺰ(‬
‫‪1‬‬ ‫ﺍﻻﻗﺘﺮﺍﺽ‬

‫ﻳﻌﺪ ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﻭﻣﻌﺎﻣﻠﺘﻬﺎ ﻛﺎﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﺧﻄﻮﺓ ﻫﺎﻣﺔ ﻟﻮﺿﻊ ﻣﻴﺰﺍﻧﻴﺔ‬
‫ﺃﻛﺜﺮ ﴰﻮﻻ ﻭﺷﻔﺎﻓﻴﺔ‪ ،‬ﻭﻟﻜﻨﻪ ﻻ ﻳﺸﻜﻞ ﺣﻼ ‪‬ﺎﺋﻴﺎ ﻳﻀﻤﻦ ﻓﻌﺎﻟﻴﺔ ﻭﻛﻔﺎﺀﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻻ ﻳﻀﻤﻦ ﲢﻮﻳﻞ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻏﲑ ﺍﻟﻔﻌﺎﻟﺔ ﺇﱃ ﺑﺮﺍﻣﺞ ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ ﺃﻭ ﺇﻟﻐﺎﺋﻬﺎ‪ .‬ﻭﺇﻥ ﺃﻫﻢ ﻣﺎ ﳛﻘﻘﻪ ﻫﻮ ﺍﻟﺮﺑﻂ ﺑﺸﻜﻞ ﻭﺍﺿﺢ ﻭﺃﻛﺜﺮ‬
‫ﺩﻗﺔ ﺑﲔ ﻃﺒﻴﻌﺔ ﻭﺃﳘﻴﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﻭﻳﻮﻓﺮ ﺑﻴﺎﻧﺎﺕ ﻣﺘﻜﺎﻓﺌﺔ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪.1‬‬
‫ﻟﺬﻟﻚ ﻓﺈﻥ ﺗﻘﺪﻳﺮ ﻫﺬﻩ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺑﺸﻜﻞ ﻛﺎﻣﻞ ﺃﻓﻀﻞ ﻣﻦ ﻋﺪﻡ ﺗﻘﺪﻳﺮﻫﺎ‪ .‬ﻭﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺪﻭﻝ ﺍﻟﱵ ﻻ ﺗﺘﻮﻓﺮ ﻋﻠﻰ ﻧﻈﺎﻡ‬
‫ﻣﻌﻠﻮﻣﺎﺕ ﺿﺮﻳﱯ ﺑﺈﻣﻜﺎﻧﻪ ﺗﻮﻓﲑ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻹﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺗﻮﺍﺟﻬﻬﺎ ﺻﻌﻮﺑﺎﺕ ﺃﺧﺮﻯ‪،‬‬
‫ﻓﻤﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺍﻟﺸﺮﻭﻉ ﰲ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻟﻮ ﺑﺸﻜﻞ ﺟﺰﺋﻲ ﻓﺬﻟﻚ ﺃﻓﻀﻞ ﻣﻦ ﻋﺪﻡ ﻗﻴﺎﺳﻬﺎ ﻣﻄﻠﻘﺎ‪.2‬‬

‫ﻳﻨﺠﻢ ﻋﻦ ﻋﺪﻡ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺈﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﺠﺰﺀ ﻣﻦ ﻋﻤﻠﻴﺔ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻋﺮﺿﻬﺎ‪ ،‬ﺃﺛﺎﺭ ﺳﻠﺒﻴﺔ ﻋﻠﻰ‬
‫‪3‬‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻋﻠﻰ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺑﺸﻜﻞ ﻋﺎﻡ‪ .‬ﻭﻳﺘﺠﻠﻰ ﺫﻟﻚ ﰲ‪:‬‬
‫‪ -‬ﺗﻘﻠﺺ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﺆﺛﺮ ﻋﻠﻰ ﺭﺻﻴﺪ ﺍﳌﻴﺰﺍﻧﻴﺔ؛‬
‫‪ -‬ﺗﺆﺛﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﻭﻛﻔﺎﺀﺓ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪ ،‬ﻓﻘﺪ ﺗﺘﺪﺍﺧﻞ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺗﺘﻌﺎﺭﺽ‬
‫ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻣﺜﻼ‪ ،‬ﻭﻗﺪ ﺗﻜﻮﻥ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﲡﺎﻭﺯﻫﺎ ﺍﻟﺰﻣﻦ ﻭﻓﻘﺪﺕ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻓﻼ ﻳﻨﺘﺒﻪ ﺇﱃ‬
‫ﺗﺄﺛﲑﻫﺎ ﺍﻟﺴﻠﱯ‪ ،‬ﻭﺃﺣﻴﺎﻧﺎ ﻻ ﻳﺘﻢ ﺗﻨﺴﻴﻖ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬

‫‪1 Leonard E. Burman and Marvin Phaup, Op.cit, P117.‬‬

‫‪2 USAID / RCSA, Op.cit, P 4-11.‬‬
‫‪3 Zhicheng Li Swift Op.cit, P 8-13.‬‬

‫‪161‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﺇﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲣﻀﻊ ﺑﺸﻜﻞ ﻣﻔﺮﻁ ﻟﻼﻧﻀﺒﺎﻁ ﺍﳌﺎﱄ )ﺍﻟﺘﺪﻗﻴﻖ ﺍﳌﺎﱄ( ﺗﻮﻓﺮ ﻓﺮﺻﺔ ﻹﺳﺎﺀﺓ ﺍﳌﻌﺎﻣﻠﺔ ﻣﻦ‬
‫ﺟﺎﻧﺐ ﺍﳌﺴﺆﻭﻟﲔ ﺍﳊﻜﻮﻣﻴﲔ ﻭﺍﳌﺸﺮﻋﲔ‪ ،‬ﺇﻣﺎ ﻟﻔﺮﺽ ﺁﺭﺍﺋﻬﻢ ﺃﻭ ﻟﺘﺤﻘﻴﻖ ﻣﺼﺎﱀ ﺧﺎﺻﺔ؛‬
‫‪ -‬ﳜﻔﻲ ﻋﺪﻡ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳊﻘﻴﻘﻴﺔ ﻟﺒﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻭﻗﺪ ﺗﺪﻓﻊ ﺍﻟﺘﻐﲑﺍﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍ‪‬ﺘﻤﻊ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺣﺠﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﻗﺪ ﻳﺸﺠﻊ ﻏﻴﺎﺏ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺍﳌﺴﺆﻭﻟﲔ ﻋﻠﻰ ﺗﻘﺪﱘ ﺍﳌﻨﺢ ﻭﺍﻟﺘﺤﻮﻳﻼﺕ ﰲ‬
‫ﻫﺬﺍ ﺍﻟﺸﻜﻞ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﳌﱪﺭﺍﺕ ﺍﳌﻮﺿﻮﻋﻴﺔ ﳍﺬﺍ ﺍﻹﺧﺘﻴﺎﺭ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﺸﻮﻳﻪ ﲣﺼﻴﺺ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ‪.‬‬
‫‪ -‬ﻋﺪﻡ ﺗﻨﺴﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻳﻌﻤﻖ ﺳﻮﺀ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ ﻭﻳﺆﺛﺮ ﺳﻠﺒﺎ ﻋﻠﻰ ﻛﻞ ﻭﻇﺎﺋﻒ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬
‫‪ -‬ﺑﺎﻻﺿﺎﻓﺔ ﺍﱃ ﺫﻟﻚ‪ ،‬ﻗﺪ ﻳﺆﺩﻱ ﺍﻟﺘﻮﺳﻊ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﳔﻔﺎﺽ ﺍﻟﻮﻋﻲ ﺍﻟﻌﺎﻡ ﲝﺠﻢ ﺍﻟﺪﻭﺭ ﺍﳊﻜﻮﻣﻲ‪،‬‬
‫ﻓﻘﺪﺭﺓ ﺍﳌﻮﺍﻃﻨﲔ ﻋﻠﻰ ﺗﻘﻴﻴﻢ ﺍﻟﱪﺍﻣﺞ ﺍﳊﻜﻮﻣﻴﺔ ﳏﺪﻭﺩﺓ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﲢﺼﻴﻞ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﺬﻱ ﳜﻔﻲ ﺇﻧﻔﺎﻗﺎ‬
‫ﺣﻜﻮﻣﻴﺎ‪ ،‬ﺳﻴﻈﻬﺮ ﺍﳌﻨﺎﻓﻊ ﻭﳜﻔﻲ ﺗﻜﺎﻟﻴﻔﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﻄﻠﺐ ﺍﳌﻮﺍﻃﻨﻮﻥ ﺧﺪﻣﺎﺕ ﺇﺿﺎﻓﻴﺔ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﺘﻜﺎﻟﻴﻒ‪،‬‬
‫ﳑﺎ ﳜﻠﻖ ﺿﻐﻄﺎ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﻟﺘﻮﺳﻴﻊ ﻧﺸﺎﻃﻬﺎ‪.1‬‬

‫‪ -2‬ﻣﺘﻄﻠﺒﺎﺕ ﺇﺩﺭﺍﺝ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‬
‫ﻳﺘﻄﻠﺐ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﲟﻌﺎﻣﻠﺘﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ ﳑﺎﺛﻠﺔ ﻟﻺﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻋﻠﻰ‬
‫‪2‬‬
‫ﺍﺳﺘﺤﺪﺍﺙ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺇﺿﺎﻓﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﲟﺎ ﻳﺘﻮﺍﻓﻖ ﻣﻊ ﺍﳌﻌﺎﻣﻼﺕ ﺍﳌﻮﺍﻓﻘﺔ ﳍﺎ ‪:‬‬
‫‪ -‬ﻓﺮﺽ ﺍﻟﻀﺮﺍﺋﺐ؛‬
‫‪ -‬ﺇﻋﺎﺩﺓ ﺍﻟﻀﺮﻳﺒﺔ ﺇﱃ ﻣﻦ ﻳﺴﺘﻮﻓﻮﻥ ﻣﻌﺎﻳﲑ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺗﺴﺠﻴﻞ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺪﻳﺪﺓ ﻛﺰﻳﺎﺩﺓ ﰲ ﺍﻹﻧﻔﺎﻕ ﺑﺪﻻ ﻣﻦ ﲣﻔﻴﺾ ﺍﻹﻳﺮﺍﺩﺍﺕ‪.‬‬
‫‪ -‬ﺗﻘﻴﻴﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﺑﻴﺔ ﺿﻤﻦ ﺍﳊﺪﻭﺩ ﺍﻟﻘﺼﻮﻯ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺑﺸﻜﻞ ﻣﺘﺰﺍﻣﻦ ﻣﻊ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﺍﲨﺎﱄ ﺍﳌﻴﺰﺍﻧﻴﺔ‪،‬‬
‫ﻭﺗﻮﺯﻳﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻮﺯﻳﻌﺎ ﻭﻇﻴﻔﻴﺎﻭﺗﻮﺯﻳﻌﺎ ﺇﺩﺍﺭﻳﺎ؛‬
‫ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﺸﺮﻳﻊ ﺟﺎﻣﻊ ﻭﺇﺧﻀﺎﻋﻬﺎ ﻟﻘﻮﺍﻋﺪ ﻧﻈﺎﻣﻴﺔ‪.‬‬ ‫‪-‬‬
‫‪3‬‬
‫ﻳﻌﺘﱪ ﺍﻟﺘﻨﻔﻴﺬ ﺍﻟﻔﻌﺎﻝ ﳌﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻣﻬﻤﺔ ﻣﻌﻘﺪﺓ‪ ،‬ﻭﻫﻲ ﺗﺘﻀﻤﻦ ﺍﳋﻄﻮﺍﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪1 Leonard E. Burman and Marvin Phaup, Op.cit, P107‬‬

‫‪2 Op.Loc, P115‬‬
‫‪3 Inter-American Development Bank, op.cit, P 16.‬‬

‫‪162‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﺑﻨﺎﺀ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻭﻣﺆﺳﺴﻲ ﻣﻼﺋﻢ؛‬

‫‪ -‬ﺗﻄﺒﻴﻖ ﻣﻨﻬﺠﻴﺔ ﻣﺘﻤﺎﺳﻜﺔ ﻭﺷﻔﺎﻓﺔ؛‬
‫‪ -‬ﺗﻮﻓﲑ ﺇﺩﺍﺭﺓ ﻣﻌﻠﻮﻣﺎﺕ ﺟﻴﺪﺓ؛‬
‫‪ -‬ﺩﻣﺞ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ ﻣﻊ ﻋﻤﻠﻴﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﺩﻳﺔ ﻟﻠﺒﻼﺩ؛‬
‫‪ -‬ﺍﻟﺘﻘﻴﻴﻢ ﺍﳌﻨﻬﺠﻲ ﻟﻠﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻔﻮﺍﺋﺪ؛‬
‫‪ -‬ﺍﻟﺮﻗﺎﺑﺔ ﻭﺍﻹﺷﺮﺍﻑ ﻣﻦ ﺟﺎﻧﺐ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪1‬‬
‫ﻳﻮﺍﺟﻪ ﺇﻋﺪﺍﺩ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺛﻼﺙ ﺻﻌﻮﺑﺎﺕ‪:‬‬
‫‪ -‬ﻳﺼﻌﺐ ﺍﻟﻘﻴﺎﻡ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﳊﺴﺎﺑﻴﺔ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﻔﺘﻘﺮ ﺇﱃ ﻧﻈﻢ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﻮﺳﺒﺔ؛‬
‫‪ -‬ﻫﻨﺎﻙ ﺣﺎﺟﺔ ﺇﱃ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻟﺬﺍﺗﻴﺔ ﻟﺘﺤﺪﻳﺪ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﻫﻨﺎﻙ ﻏﻤﻮﺽ ﰲ ﲢﺪﻳﺪ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻛﺄﺳﺎﺱ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ) ﺍﺧﺘﻼﻑ ﺍﻟﺘﻌﺎﺭﻳﻒ‬
‫ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﺪﺧﻞ(‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﺗﺸﲑ ﺍﻟﺘﺠﺮﺑﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﺇﱃ ﺃﻥ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﻜﺎﻟﻴﻒ‬
‫ﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻏﲑ ﻣﺆﻛﺪﺓ ﺃﻛﺜﺮ ﻣﻦ ﺍﻟﺘﻮﻗﻌﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﺃﻭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪.2‬‬

‫‪ -3‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‬

‫ﲟﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺪ ﺑﺪﻳﻼ ﻋﻦ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻓﺈﻧﻪ ﻳﺘﻮﺟﺐ ﻣﻌﺮﻓﺔ ﺃﻫﻢ ﺍﻟﻔﺮﻭﻗﺎﺕ ﺑﲔ‬
‫ﺍﻟﺸﻜﻠﲔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻤﻜﻦ ﻣﻦ ﲢﺪﻳﺪ ﺍﳊﺎﻻﺕ ﺍﻟﱵ ﳝﻜﻦ ﻓﻴﻬﺎ ﺍﺳﺘﺒﺪﺍﻝ ﺑﺮﻧﺎﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺑﱪﻧﺎﻣﺞ ﺇﻧﻔﺎﻕ ﻣﺒﺎﺷﺮ‬
‫‪3‬‬
‫ﻭﺍﳊﺎﻻﺕ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻓﻴﻬﺎ ﺫﻟﻚ‪ .‬ﺣﻴﺚ ﳝﻜﻦ ﺫﻛﺮ ﺍﻟﻔﺮﻭﻗﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ ﺑﲔ ﻛﻼ ﺍﻟﻨﻮﻋﲔ ﻣﻦ ﺍﻹﻧﻔﺎﻕ‪:‬‬
‫‪ -‬ﲟﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻜﻮﻥ ﺃﺳﻬﻞ ﰲ ﺍﻟﻌﺎﺩﺓ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻓﻘﺪ ﺗﻨﻤﺢ ﺍﻷﻭﻟﻴﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‬
‫ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻭﻛﻔﺎﺀ‪‬ﺎ؛‬
‫‪ -‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻗﻞ ﲢﻜﻤﺎ ﻓﻴﻬﺎ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻓﻔﻲ ﻛﺜﲑ ﻣﻦ ﺍﻟﺪﻭﻝ –ﺣﱴ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ‪ -‬ﻻﲢﺘﺎﺝ‬
‫ﺇﱃ ﺍﳌﻮﺍﻓﻘﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ ﺑﺸﻜﻞ ﻣﻨﺘﻈﻢ‪ ،‬ﳑﺎ ﻳﻀﻌﻒ ﻣﻦ ﺍﳌﺴﺎﺀﻟﺔ ﺍﻟﺴﻴﺎﺳﻴﺔ‬

‫‪1 USAID / RCSA,Op.cit, P 4-10‬‬

‫‪2 USA GOA (2005b), Op.Cit, P 21.‬‬
‫‪3 European Commission(2014) , op.cit, P16.‬‬

‫‪163‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﻻ ﻳﻮﻓﺮ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻔﺲ ﺿﻤﺎﻧﺎﺕ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻣﺜﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻹﻋﺎﻧﺎﺕ ﻭﺍﳌﻨﺢ ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﻭﺣﱴ ﰲ‬
‫ﺍﻟﺒﻠﺪﺍﻥ ﺍﻷﻛﺜﺮ ﺗﻘﺪﻣﺎ ﺍﻟﱵ ﺗﺼﺪﺭ ﺗﻘﺎﺭﻳﺮ ﺩﻭﺭﻳﺔ ﻋﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻻ ﺗﺰﺍﻝ ﻫﻨﺎﻙ ﻓﺠﻮﺓ ﺑﲔ ﻣﺴﺘﻮﻯ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ؛‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺳﻨﺔ ﺇﻗﺮﺍﺭﻫﺎ ﺿﺌﻴﻠﺔ‪ ،‬ﰒ ﺗﺼﺒﺢ ﺃﻋﻠﻰ ﺑﻜﺜﲑ ﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ‪ ،‬ﻓﺎﻟﺘﻄﻮﺭ ﰲ‬
‫ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻗﻞ ﺷﻔﺎﻓﻴﺔ ﻣﻦ ﺗﻄﻮﺭ ﺣﺠﻢ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ؛‬
‫‪ -‬ﲟﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻜﻮﻥ ﺃﺳﻬﻞ ﰲ ﺍﻟﻌﺎﺩﺓ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻓﻘﺪ ﺗﻨﻤﺢ ﺍﻷﻭﻟﻮﻳﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‬
‫ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻭﻛﻔﺎﺀ‪‬ﺎ؛‬
‫‪ -‬ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺘﻘﺪﱘ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﻮﺟﻮﺩ ﺃﻗﻞ ﻣﻦ ﺗﻜﻠﻔﺔ ﻭﺿﻊ ﺑﺮﺍﻣﺞ ﺇﻧﻔﺎﻕ ﻣﻨﻔﺼﻞ ﻟﺘﻘﺪﱘ ﻫﺬﻩ ﺍﻹﻋﺎﻧﺎﺕ‪ ،‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﺗﻮﻓﺮ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﺤﺘﻴﺔ ﻭﻧﻈﺎﻡ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻭﺭﻱ‪ .‬ﻛﻤﺎ ﺃﻥ ﻋﺪﻡ ﺇﺧﻀﺎﻉ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﱵ ﻳﻘﺪﻣﻬﺎ‬
‫ﺍﳌﻜﻠﻔﻮﻥ ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﻤﻮﻳﻞ ﺍﳉﻤﻌﻴﺎﺕ ﻏﲑ ﺍﳍﺎﺩﻓﺔ ﻟﻠﺮﺑﺢ ﻳﺴﺎﻫﻢ ﰲ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﳉﺒﺎﺋﻲ ﺑﺄﻗﻞ ﺗﻜﻠﻔﺔ ﻭﳜﻔﺾ ﻋﺐﺀ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﳌﻜﻠﻒ ﳑﺎ ﳚﻌﻠﻪ ﺃﺛﺮ ﻗﺒﻮﻻ ﻟﺪﻓﻊ ﺍﻟﻀﺮﻳﺒﺔ‪1‬؛‬
‫‪ -‬ﻗﺪ ﻻ ﺗﮑﻮﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻓﻀﻞ ﺧﻴﺎﺭ ﻟﺘﻘﺪﱘ ﺍﻹﻋﺎﻧﺎﺕ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ ﺃﻭ ﺍﻟﻮﺻﻮﻝ ﺇﻟﯽ ﺍﳌﺴﺘﻬﺪﻓﲔ‬
‫ﺑﺪﻗﺔ‪ ،‬ﻛﻤﺎ ﻫﻮ ﺍﻷﻣﺮ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﻋﺎﻧﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﲤﻨﺢ ﰲ ﻓﺘﺮﺓ ﺃﻗﻞ ﻣﻦ ﺳﻨﺔ ﻟﻌﺪﻡ ﺗﻮﺍﻓﻘﻬﺎ ﻣﻊ ﺳﻨﻮﻳﺔ‬
‫ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﻛﻤﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳏﺪﻭﺩﺓ ﰲ ﻗﺪﺭ‪‬ﺎ ﻋﻠﻰ ﺗﻮﻓﲑ ﻣﻨﺎﻓﻊ ﻣﺒﺎﺷﺮﺓ ﻟﻐﲑ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺫﻭﻱ‬
‫ﺍﻟﺪﺧﻞ ﺍﳌﻨﺨﻔﺾ‪.2‬‬

‫ﲟﺎ ﺃﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺇﻧﻔﺎﻕ ﺣﻜﻮﻣﻲ ﻳﺘﻢ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻓﺈﻧﻪ ﻳﻨﺒﻐﻲ ﺃﻥ ﳜﻀﻊ ﻟﻨﻔﺲ ﻣﻌﺎﻳﲑ‬
‫ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻛﻨﻔﻘﺎﺕ ﻣﺒﺎﺷﺮﺓ‪.‬‬

‫ﻫﻨﺎﻙ ﺛﻼﺙ ﻣﱪﺭﺍﺕ ﲡﻌﻞ ﺍﳊﻜﻮﻣﺔ ﺗﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺸﻜﻞ ﻣﻔﻀﻞ ﻟﺘﻘﺪﱘ ﺍﻹﻋﺎﻧﺎﺕ ﻟﻸﻋﻮﺍﻥ‬
‫‪3‬‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ﺑﺪﻻ ﻣﻦ ﺍﻹﻋﺎﻧﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪:‬‬
‫‪ -‬ﻋﻨﺪﻣﺎ ﺗﺮﻏﺐ ﺍﳊﻜﻮﻣﺔ ﰲ ﺗﻘﺪﱘ ﺍﻣﺘﻴﺎﺯ ﻣﺎ ﻟﺸﺮﳛﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺩﻭﻥ ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﻛﻞ ﻣﻨﻬﻢ‪،‬‬
‫ﻓﺎﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺪ ﺃﺩﺍﺓ ﺃﻗﻞ ﺗﻜﻠﻔﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻭﺃﻛﺜﺮ ﻣﻼﺋﻤﺔ ﻟﻠﻤﻜﻠﻒ؛‬

‫‪1 USA GOA (2005b), Op.cit, P 17.‬‬

‫‪2 Op.Loc, P 16.‬‬
‫‪3 International budget Partenership (IBP), Manuel sur la transparence des finances publiques‬‬
‫‪Au-delà du budget principal 2-dépenses fiscales, Washington, sans date, P5.‬‬
‫‪sur site : www.openbudgetindex.org‬‬

‫‪164‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﺇﺫﺍ ﺭﻏﺒﺖ ﰲ ﺗﻘﺪﱘ ﺍﻹﻋﺎﻧﺔ ﻟﻔﺌﺔ ﻣﻌﻴﻨﺔ ﻓﺈ‪‬ﺎ ﺗﻄﻠﺐ ﻣﻨﻬﻢ ﻋﻨﺪ ﺗﻘﺪﱘ ﺍﻟﺘﺼﺮﳛﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﱪﻳﺮ ﺗﻮﺍﻓﺮ ﺍﻟﺸﺮﻭﻁ‬
‫ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺗﻠﻚ ﺍﻹﻋﺎﻧﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻀﻤﻦ ﺍﳊﻜﻮﻣﺔ ﻭﺻﻮﻝ ﺗﻠﻚ ﺍﳌﺴﺎﻋﺪﺍﺕ ﻟﻠﻔﺌﺎﺕ ﺍﳌﺴﺘﻬﺪﻓﺔ؛‬
‫‪ -‬ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳛﻮﻝ ﺩﻭﻥ ﺗﻀﺨﻴﻢ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ‪ ،‬ﻭﳚﻨﺐ ﺍﳊﻜﻮﻣﺔ ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺤﺼﻴﻞ‬
‫ﻭﺍﻹﻧﻔﺎﻕ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :24‬ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‬

‫ﺍﻹﻋﺎﻧﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬ ‫ﻣﻌﻴﺎﺭ ﺍﳌﻘﺎﺭﻧﺔ‬

‫ﺃﻛﺜﺮ ﺗﻌﻘﻴﺪﺍ‪ ،‬ﺗﺘﻄﻠﺐ ﺍﻻﺧﺘﻴﺎﺭ‪.‬‬ ‫ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﻮﺻﻮﻝ ﺑﺴﻴﻄﺔ‪ ،‬ﻭﺫﻟﻚ ﺑﺴﺒﺐ ﺗﻠﻘﺎﺋﻴﺘﻬﺎ‪.‬‬
‫ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ‬
‫ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻨﺨﻔﻀﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﻋﻔﺎﺀ ﺍﻟﻀﺮﻳﱯ ﻭﻟﻜﻨﻬﺎ ﻣﺮﺗﻔﻌﺔ ﻣﺘﻮﺳﻂ ﺍﳌﺴﺘﻮﻯ‪ ،‬ﺑﺴﺒﺐ ﺿﺮﻭﺭﺓ‬
‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻛﻜﻞ ﻷ‪‬ﺎ ﲡﻌﻠﻪ ﺃﻛﺜﺮ ﺗﻌﻘﻴﺪ‪‬ﺍ‪ .‬ﻭﺟﻮﺩ ﻧﻈﺎﻡ ﺍﺧﺘﻴﺎﺭ ﻭﲣﺼﻴﺺ‪.‬‬
‫ﺗﻮﻓﺮ ﻓﺮﺹ ﻟﻠﺘﻬﺮﺏ ﻭﺍﻟﺘﺠﻨﺐ ﺍﻟﻀﺮﻳﺒﲔ‪ ،‬ﻭﺍﻟﺒﺤﺚ ﻋﻦ ﻗﺪ ﺗﻮﻓﺮ ﻓﺮﺹ ﻟﻠﻔﺴﺎﺩ ﻭﺍﺳﺘﻐﻼﻝ‬ ‫ﺍﳌﺨﺎﻃﺮ ﺍﶈﺘﻤﻠﺔ‬
‫ﺍﻟﻨﻔﻮﺫ‪.‬‬ ‫ﺍﻟﺮﻳﻊ‪.‬‬
‫ﺗﻌﻤﻞ ﻭﻓﻖ ﻗﻮﺍﻧﲔ ﺩﺍﺋﻤﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲢﻘﻖ ﺍﻻﺳﺘﻘﺮﺍﺭ‪ ،‬ﺗﻌﻤﻞ ﻣﻊ ﺍﳌﻴﺰﺍﻧﻴﺎﺕ ﻭﺍﻟﺘﻘﻴﻴﻤﺎﺕ‬ ‫ﺍﳌﺮﻭﻧﺔ‬
‫ﺍﻟﺘﺨﺼﻴﺺ‬ ‫ﺇﻋﺎﺩﺓ‬ ‫ﻭﻋﻤﻠﻴﺎﺕ‬ ‫ﻟﻜﻨﻬﺎ ﻗﺪ ﺗﺘﻤﻴﺰ ﺑﺎﳉﻤﻮﺩ‪.‬‬
‫ﺍﻟﻌﺎﺩﻳﺔ‪.‬‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﺴﺎﺀﻟﺔ ﻃﺒﻴﻌﺘﻬﺎ ﺍﻟﺘﻠﻘﺎﺋﻴﺔ ﻻ ﺗﺘﻄﻠﺐ ﺁﻟﻴﺎﺕ ﺍﻟﺘﺤﻜﻢ ﺃﻭ ﲣﻀﻊ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ‬
‫ﺍﳌﺴﺎﺀﻟﺔ‪.‬‬
‫ﲢﺪﺩ ﺗﻜﻠﻔﺘﻬﺎ ﻻﺣﻘﺎ‪ ،‬ﻏﲑ ﻣﺆﻛﺪﺓ ﻭﻏﲑ ﳏﺪﻭﺩﺓ‪ ،‬ﳑﺎ ﻣﱪﳎﺔ ﻭﻣﺴﻴﻄﺮ ﻋﻠﻴﻬﺎ ﻭﳏﺪﺩﺓ‬ ‫ﺍﻟﺘﺤﻜﻢ ﰲ‬
‫ﲟﻮﺟﺐ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ‪.‬‬ ‫ﻗﺪ ﻳﺆﺩﻱ ﺇﱃ ﺍﺧﺘﻼﻻﺕ ﻣﺎﻟﻴﺔ‪.‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﻻ ﳝﻜﻦ ﺿﻤﺎﻥ ﻓﻌﺎﻟﺔ ﺍﻹﺟﺮﺍﺀ ﺍﳌﺴﺘﻬﺪﻑ‪ .‬ﺣﺎﻻﺕ ﺍﺣﺘﻤﺎﻝ ﻋﺪﻡ ﺗﻮﻃﲔ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ‬ ‫ﺯﻳﺎﺩﺓ ﺍﻟﻔﻌﺎﻟﻴﺔ‬
‫ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ﻭﺻﻌﻮﺑﺔ ﺿﻤﺎﻥ‬ ‫ﳏﺪﺩﺓ ﻓﻘﻂ ﻳﺘﻢ ﲤﻮﻳﻠﻬﺎ‬
‫ﲢﻘﻴﻖ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ‪.‬‬
‫ﻓﻘﻂ ﺩﺍﻓﻌﻮﺍ ﺍﻟﻀﺮﺍﺋﺐ ﻳﺼﻠﻮﻥ ﺇﻟﻴﻬﺎ‪ ،‬ﻭﺃﺻﺤﺎﺏ ﺃﻛﺜﺮ ﺍﺳﺘﻬﺪﺍﻓﺎ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ‪ ،‬ﻭﺗﺼﻞ‬ ‫ﺍﻟﻌﺪﺍﻟﺔ‬
‫ﺇﱃ ﻣﺴﺘﺤﻘﻴﻬﺎ ﺑﺸﻜﻞ ﺃﻛﺜﺮ ﻋﺪﺍﻟﺔ‪.‬‬ ‫ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ ﻫﻢ ﺃﻛﺜﺮ ﺍﺳﺘﻔﺎﺩﺓ‪.‬‬
‫ﺍﳌﺼﺪﺭ‪Inter-American Development Bank,op.cit, p12 :‬‬

‫‪165‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﻮﻛﻤﺘﻬﺎ‬

‫ﺗﺘﻄﻠﺐ ﺍﳊﻮﻛﻤﺔ ﺍﻟﺮﺷﻴﺪﺓ ﺃﻥ ﻳﺘﻢ ﺇﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﰲ ﳎﺎﻝ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﺎﻣﺔ ﻭﺇﺩﺍﺭ‪‬ﺎ ﺑﺸﻔﺎﻓﻴﺔ‪ ،‬ﻭﺃﻥ ﲣﻀﻊ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﳌﺘﺨﺬﺓ ﻟﻠﺮﺻﺪ ﻭﺍﻟﺘﻘﻴﻴﻢ‪ ،‬ﲝﻴﺚ ﳝﻜﻦ ﻣﺴﺎﺀﻟﺔ ﺍﻟﺪﻭﻟﺔ ﻋﻦ ﺃﻋﻤﺎﳍﺎ‪ ،‬ﻭﺍﲣﺎﺫ ﺇﺟﺮﺍﺀﺍﺕ ﺗﺼﺤﻴﺤﻴﺔ ﺇﺫﺍ ﻟﺰﻡ ﺍﻷﻣﺮ‪.‬‬
‫ﻭﻫﺬﺍ ﳛﺪ ﻣﻦ ﻓﺮﺹ ﺍﻟﻔﺴﺎﺩ ﻭﻳﻌﺰﺯ ﺛﻘﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﺍﻹﺩﺍﺭﺓ ﻭﻳﻄﻤﺌﻦ ﺍﳉﻤﻬﻮﺭ ﺇﱃ ﻋﺪﺍﻟﺔ ﺗﺼﻤﻴﻢ ﻭﺗﻨﻔﻴﺬ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﺷﺮﻁ ﺿﺮﻭﺭﻱ ﻭﻟﻜﻦ ﻟﻴﺲ ﻛﺎﻓﻴﺎ ﻟﻠﺤﻮﻛﻤﺔ ﺍﻟﺮﺷﻴﺪﺓ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺍﻟﺸﻔﺎﻓﻴﺔ ﻟﻀﻤﺎﻥ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺗﻨﻄﺒﻖ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﻣﺒﺎﺩﺉ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ ﺍﳉﻴﺪﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻴﻘﲔ‬
‫)ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﻨﺒﺆ(‪ ،‬ﻓﺎﳌﺴﺘﺜﻤﺮ ﲝﺎﺟﺔ ﻟﻔﻬﻢ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻋﻠﻴﻪ ﺃﻥ ﻳﺘﻴﻘﻦ ﻣﻦ ﲢﻘﻴﻖ ﺍﳌﺰﺍﻳﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺪﻑ‬
‫ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ‪ .‬ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻓﺈﻥ ﺍﻟﻘﺒﻮﻝ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻄﻠﺐ ﺃﻥ ﺗﻜﻮﻥ ﻫﺬﻩ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺷﻔﺎﻓﺔ ﰲ ﺗﻄﺒﻴﻘﻬﺎ‪.‬‬

‫‪ -1‬ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ‬

‫ﻳﻘﺼﺪ ﺑﺎﻟﺸﻔﺎﻓﻴﺔ ﺍﳊﻖ ﰲ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺃﻧﻮﺍﻉ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻳﺴﺎﻋﺪ ﻫﺬﺍ ﺍﳊﻖ ﰲ ﻣﻨﻊ ﺇﺳﺎﺀﺓ ﺍﺳﺘﻌﻤﺎﻝ‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﻏﲑ ﺍﳌﺘﻤﺎﺛﻠﺔ ﻭﲤﻜﲔ ﺍﻷﻓﺮﺍﺩ ﺃﻭ ﺍﳌﻨﻈﻤﺎﺕ ﻣﻦ ﺍﻻﺳﺘﺠﺎﺑﺔ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﻣﻦ ﺧﻼﻝ ﺍﻟﻌﻤﻞ ﺍﻟﺴﻴﺎﺳﻲ ﺃﻭ ﺍﳌﺪﱐ‬
‫ﺃﻭ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ .1‬ﺃﻣﺎ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ ﻓﻬﻲ ﺍﻟﻮﺻﻮﻝ ﺍﻟﺴﺮﻳﻊ ﻟﻠﺠﻤﻬﻮﺭ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﺸﺮﻳﻊ ﻭﺍﻟﺘﻨﻈﻴﻢ‬
‫ﻭﺍﻟﺘﺪﺍﺑﲑ ﺍﻟﻌﺎﻣﺔ ﺍﻷﺧﺮﻯ ﺍﻟﱵ ﺗﺆﺛﺮ ﻋﻠﻰ ﺳﻠﻮﻙ ﺍﻟﻌﻤﻞ‪ ،‬ﻭﻫﺪﻓﻬﺎ ﲢﻘﻴﻖ ﺍﻻﻧﻔﺘﺎﺡ ﺍﳊﻜﻮﻣﻲ "ﻋﻠﻰ ﺍﳉﻤﻬﻮﺭ" ﺃﻭ "ﺇﺑﻼﻍ‬
‫ﻧﻮﺍﻳﺎ ﻭﺍﺿﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ"‪ .2‬ﺃﻣﺎ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻓﺄﺳﺎﺳﻬﺎ ﺇﺗﺎﺣﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺠﻤﻬﻮﺭ‪ ،‬ﻭﻫﻲ ﺗﺴﺘﻠﺰﻡ ﺍﻻﻧﻔﺘﺎﺡ ﻋﻠﻰ‬
‫ﺍﳉﻤﻬﻮﺭ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻷﻧﺸﻄﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﺎﺑﻘﺔ ﻭﺍﳊﺎﻟﻴﺔ ﻭﺍﳌﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ‪.‬ﻭﺃﺭﻛﺎ‪‬ﺎ‪ ،‬ﺍﻟﺸﻤﻮﻝ ﻭﺍﻟﻮﺿﻮﺡ ﻭﺍﳌﻮﺛﻮﻗﻴﺔ‬
‫ﻭﺍﳊﺪﺍﺛﺔ ﻓﻴﻤﺎ ﻳﻨﺸﺮ ﻣﻦ ﺑﻴﺎﻧﺎﺕ ﺳﺎﺑﻘﺔ ﺃﻭ ﺣﺎﻟﻴﺔ ﺃﻭ ﻣﺴﺘﻘﺒﻠﻴﺔ ﻋﻦ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻌﺎﻣﺔ‪.3‬‬

‫ﺗﺘﻴﺢ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻟﻜﻞ ﻣﻦ ﺻﻨﺎﻉ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﳉﻤﻬﻮﺭ ﺇﺟﺮﺍﺀ ﻧﻘﺎﺵ ﻳﻘﻮﻡ ﻋﻠﻰ ﺑﻴﺎﻧﺎﺕ ﺃﻓﻀﻞ‬
‫ﺣﻮﻝ ﺗﺼﻤﻴﻢ ﺳﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﻣﺎ ﲢﻘﻘﻪ ﻣﻦ ﻧﺘﺎﺋﺞ‪ ،‬ﻭﺇﺭﺳﺎﺀ ﻗﻮﺍﻋﺪ ﻟﻠﻤﺴﺎﺀﻟﺔ ﺑﺸﺄﻥ ﺗﻨﻔﻴﺬﻫﺎ ‪.‬ﻭﺗﺴﺎﻫﻢ‬
‫ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺃﻳﻀﺎ ﰲ ﺇﺑﺮﺍﺯ ﺍﳌﺨﺎﻃﺮ ﺍﶈﺘﻤﻠﺔ ﺍﻟﱵ ﺗﻜﺘﻨﻒ ﺁﻓﺎﻕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﳑﺎ ﻳﻘﻮﺩ ﺇﱃ ﺇﺟﺮﺍﺀﺍﺕ‬

‫‪1‬‬ ‫‪OCDE, TRANSPARENCE DU SECTEUR PUBLIC ET POLITIQUE DE L’INVESTISSEMENT‬‬

‫‪INTERNATIONAL, 2013,P 8.‬‬
‫‪2 Op.loc, P9‬‬
‫‪ 3‬ﻧﺸﺮﺓ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ‪ 1‬ﻳﻮﻟﻴﻮ ‪ 2013 ،‬ﺹ ‪2‬‬

‫‪166‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﻣﺒﻜﺮﺓ ﻭﺳﻠﺴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﳌﻮﺍﺟﻬﺔ ﺍﻷﻭﺿﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺘﻐﲑﺓ ﻭﻣﻦ ﰒ ﺍﳊﺪ ﻣﻦ ﺗﻮﺍﺗﺮ ﻭﻗﻮﻉ‬
‫ﺍﻷﺯﻣﺎﺕ ﻭﲣﻔﻴﻒ ﺣﺪ‪‬ﺎ ‪ .1‬ﻭﻣﻨﻪ ﳝﻜﻦ ﺍﻟﻘﻮﻝ ﺃﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻴﺴﺖ ﻫﺪﻓﺎ ﰲ ﺣﺪ ﺫﺍ‪‬ﺎ ﺑﻞ ﻭﺳﻴﻠﺔ ﺗﺴﻬﻢ ﰲ‬
‫ﲢﻤﻴﻞ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺑﺸﻜﻞ ﺷﺎﻣﻞ ﻭﻓﻌﺎﻝ ﻟﻠﺤﻜﻮﻣﺔ ﻭﺍﳌﺴﺆﻭﻟﲔ‪.‬‬

‫ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﺮﺗﺒﻂ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺑﺎﻻﻧﻔﺘﺎﺡ ﻭﺍﻟﱰﺍﻫﺔ ﰲ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﳌﺘﻌﻠﻖ ﺑﺈﺭﺳﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻌﻤﻞ ‪‬ﺎ ﻭﺇﺩﺍﺭﺗﻬﺍ‪ .2‬ﺗﻘﺘﻀﻲ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻮﻓﲑ ﺑﻴﺎﻧﺎﺕ ﻣﻮﺛﻮﻗﺔ ﻋﻦ ﻧﻮﺍﻳﺎ ﺍﳊﻜﻮﻣﺔ ﻭﺗﻮﻗﻌﺎ‪‬ﺎ‪،‬‬
‫‪3‬‬
‫ﻭﺗﻮﻓﲑ ﺑﻴﺎﻧﺎﺕ ﻭﻣﻌﻠﻮﻣﺎﺕ ﺗﻔﺼﻴﻠﻴﺔ ﻋﻦ ﺩﻭﺍﻓﻊ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﺎﻟﺸﻔﺎﻓﻴﺔ ﺫﺍﺕ ﺃﺑﻌﺎﺩ ﻣﺘﻌﺪﺩﺓ‪:‬‬

‫‪ -‬ﺗﺘﻄﻠﺐ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺗﻮﻓﲑ ﺑﻴﺎﻧﺎﺕ ﻣﻮﺛﻮﻗﺔ ﻋﻦ ﻧﻮﺍﻳﺎ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﺤﻜﻮﻣﺔ ﻭﺗﻮﻗﻌﺎ‪‬ﺎ؛‬
‫‪ -‬ﺗﻮﻓﲑ ﺑﻴﺎﻧﺎﺕ ﻭﻣﻌﻠﻮﻣﺎﺕ ﺗﻔﺼﻴﻠﻴﺔ ﻋﻦ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﻧﺸﺮ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﺍﻟﱵ ﲢﺘﻮﻱ‬
‫ﻋﻠﻰ ﺣﺴﺎﺑﺎﺕ ﻣﺼﻨﻔﺔ ﺑﺸﻜﻞ ﺻﺤﻴﺢ ﻟﻠﺤﻜﻮﻣﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺗﻘﺪﻳﺮﺍﺕ ﺍﻷﻧﺸﻄﺔ ﺷﺒﻪ ﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﲡﺮﻱ ﺧﺎﺭﺝ‬
‫ﺍﳊﻜﻮﻣﺔ؛‬
‫‪ -‬ﺗﻮﺿﻴﺢ ﺍﳉﻮﺍﻧﺐ ﺍﻟﺴﻠﻮﻛﻴﺔ‪ ،‬ﲟﺎ ﻓﻴﻬﺎ‪ :‬ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺻﺮﺍﻉ ﺍﳌﺼﺎﱀ‪ ،‬ﺃﺣﻜﺎﻡ ﻭﻗﻮﺍﻋﺪ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺍﳌﺴﺆﻭﻟﲔ‬
‫ﺍﳌﻨﺘﺨﺒﲔ ﻭﺍﳌﻌﻴﻨﲔ‪ ،‬ﻣﺘﻄﻠﺒﺎﺕ ﺣﺮﻳﺔ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ ،‬ﺷﻔﺎﻓﺔ ﺍﻹﻃﺎﺭ ﺍﻟﺘﻨﻈﻴﻤﻲ‪ ،‬ﻭﻣﺪﻭﻧﺔ ﻗﻮﺍﻋﺪ ﺍﻟﺴﻠﻮﻙ‬
‫ﳌﻮﻇﻔﻲ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪.‬‬

‫ﺗﺘﺤﻘﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﻜﻠﻔﲔ ﻣﻦ ﺧﻼﻝ ﺗﻮﻓﺮ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﺠﺎﻧﺴﺔ ﻭﻏﲑ ﺍﳌﺘﻀﺎﺭﺑﺔ‪ ،‬ﻓﻬﻲ ﲤﻜﻦ ﺍﳌﻜﻠﻔﲔ‬
‫ﻣﻦ ﺍﻟﻘﺪﺭﺓ ﺃﻛﺜﺮ ﻋﻠﻰ ﺍﻟﺘﻨﺒﺆ ﺑﻈﺮﻭﻑ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻷﺳﻮﺍﻕ‪ ،‬ﻭﺗﺴﺎﻋﺪ ﻋﻠﻰ ﺍﳊﺪ ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺃﻭ ﺍﻟﺴﻴﺎﺳﻴﺔ‬
‫ﺍﻟﺘﻌﺴﻔﻴﺔ ﺃﻭ ﺍﻟﺘﻤﻴﻴﺰﻳﺔ‪ ،‬ﺃﻣﺎ ﻏﻴﺎﺏ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻓﻘﺪ ﻳﻜﻠﻒ ﺑﺮﺍﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻋﻠﻰ ﺗﻜﻠﻔﺔ‪ ،‬ﻷﻥ ﻏﻴﺎﺑﻬﺍ ﻳﻔﺴﺢ‬
‫ﺍﻟﻤﺠﺍﻝ ﺃﻣﺎﻡ ﺍﺣﺘﻤﺎﻻﺕ ﻛﺒﲑﺓ ﻻﻧﺘﺸﺎﺭ ﺍﻟﻔﺴﺎﺩ*‪ ،‬ﻭﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻟﺴﺎﻋﻴﺔ ﺇﱃ ﻛﺴﺐ ﺍﻷﻣﻮﺍﻝ‪.‬ﻭﻫﻮ ﻣﺎ ﻳﻨﻌﻜﺲ ﺳﻠﺒﺎ‬
‫ﺗﻨﺎﻓﺴﻴﺔ ﺍﻷﺳﻮﺍﻕ ﻭﻋﻠﻰ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.4‬‬

‫‪ 1‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻛﻴﻒ ﻳﺸﺠﻊ ﺍﻟﺼﻨﺪﻭﻕ ﺯﻳﺎﺩﺓ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ؟‪ ،‬ﺻﺤﻴﻔﺔ ﺍﻟﻮﻗﺎﺋﻊ‪ ،‬ﺇﻟﻜﺘﺮﻭﻧﻴﺔ ﺗﺼﺪﺭ ﻋﻦ ﺻﻨﺪﻭﻕ‬
‫ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺳﺒﺘﻤﱪ‪.2016‬‬
‫‪ 2‬ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺍﳊﻮﺍﻓﺰ‪ ،2004، ،‬ﺹ‪.9‬‬
‫‪3 Zhicheng Li Swift, Op.cit, P17.‬‬
‫*ﻋﺮﻑ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﺍﻟﻔﺴﺎﺩ ﺑﺄﻧﻪ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻨﺼﺐ ﻋﺎﻡ ﻟﻐﺮﺽ ﺍﻹﺛﺮﺍﺀ ﺍﻟﺸﺨﺼﻲ‪.‬‬
‫‪ 4‬ﺍﻻﻧﺘﺎﻛﺎﺩ‪ (2004)،‬ﺍﳊﻮﺍﻓﺰ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.9‬‬

‫‪167‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺗﺘﻮﻗﻒ ﺩﺭﺟﺔ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺇﻣﻜﺎﻧﻴﺔ ﲢﺪﻳﺪ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻧﺸﺮﻫﺎ‪ ،‬ﻭﺇﻣﻜﺎﻧﻴﺔ‬
‫ﲢﺪﻳﺪ ﻫﻮﻳﺔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‪ ،‬ﻭﻛﺬﺍ ﺇﻣﻜﺎﻧﻴﺔ ﲢﺪﻳﺪ ﺍﳌﻨﺎﻓﻊ ﺍﶈﺘﻤﻠﺔ ﻟﻜﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﺤﻘﻖ ﻣﻨﻬﺎ‪ .‬ﻭﻗﺪ ﺗﺘﻌﺎﺭﺽ ﺷﻔﺎﻓﻴﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﻣﻊ ﻫﺪﻑ ﻣﻬﻢ ﺁﺧﺮ ﻭﻫﻮ ﺳﺮﻳﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﳌﻜﻠﻔﲔ‪ ،‬ﻓﺎﻟﺘﺤﺪﻳﺪ‬
‫ﺍﻟﻜﺎﻣﻞ ﳌﻦ ﻳﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﻳﻜﻮﻥ ﻟﻪ ﺃﺛﺮ ﺇﳚﺎﰊ ﻟﺘﺤﺪﻳﺪ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻏﲑ‬
‫ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻟﻜﻦ ﻫﺬﺍ ﺍﻟﺘﺤﺪﻳﺪ ﻗﺪ ﻳﻀﺮ ﺑﺎﳋﺼﻮﺻﻴﺔ ﺍﻟﻔﺮﺩﻳﺔ ﺑﻜﺸﻒ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ‬
‫ﺍﻟﺴﺮﻳﺔ ﻟﻠﻤﻜﻠﻔﲔ‪.1‬‬

‫‪ -2‬ﺃﺑﻌﺎﺩ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺃﻋﻠﻰ ﺩﺭﺟﺔ ﻣﻦ ﺷﻔﺎﻓﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﺫﺍ ﴰﻠﺖ ﻫﺬﻩ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺛﻼﺛﺔ ﺃﺑﻌﺎﺩ‪ :‬ﺍﻟﺒﻌﺪ‬
‫ﺍﻟﻘﺎﻧﻮﱐ‪ ،‬ﺍﻟﺒﻌﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺒﻌﺪ ﺍﻹﺩﺍﺭﻱ‪.2‬‬

‫‪ 1-2‬ﺍﻟﺒﻌﺪ ﺍﻟﻘﺎﻧﻮﱐ‪:‬‬
‫ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﺗﺘﻄﻠﺐ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺃﻥ ﺗﻜﻮﻥ ﲨﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻀﻤﻨﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﺪﺭﺟﺔ‬
‫ﺑﺸﻜﻞ ﻭﺍﺿﺢ ﰲ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﻭ‪‬ﺬﺍ ﻳﻜﻮﻥ ﺍﻷﺳﺎﺱ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﲤﺖ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻴﻪ ﻣﻦ ﻗﺒﻞ ﺍﻟﺴﻠﻄﺔ‬
‫ﺍﻟﺘﺸﺮﻳﻌﻴﺔ‪ ،‬ﻭﻗﺪ ﰎ ﺍﻹﻃﻼﻉ ﻋﻠﻴﻪ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ ﻭﺍﳉﻤﻬﻮﺭ‪ .‬ﻛﻤﺎ ﺗﻨﺨﻔﺾ ﺩﺭﺟﺔ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻳﺼﻌﺐ‬
‫ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻬﺎ ﻋﻨﺪﻣﺎ ﺗﻜﻮﻥ ﺃﺣﻜﺎﻣﻬﺎ ﻣﺒﻌﺜﺮﺓ ﻋﱪ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ ﺫﺍﺕ ﺻﻠﺔ ﺑﻘﻄﺎﻋﺎﺕ ﳐﺘﻠﻔﺔ‪ ،‬ﻟﺬﻟﻚ ﻓﻤﻦ‬
‫ﺍﻷﻓﻀﻞ ﲡﻤﻴﻌﻬﺎ ﻭﺗﻀﻤﻴﻨﻬﺎ ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻔﺴﻬﺎ‪ ،‬ﻟﻀﻤﺎﻥ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﺘﺠﺎﻧﺲ ﻭﺗﻘﻠﻴﻞ ﺍﻟﺘﻨﺎﻗﻀﺎﺕ‬
‫ﺍﶈﺘﻤﻠﺔ ﺑﲔ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﳌﺨﺘﻠﻔﺔ‪،‬ﻭﺍﻟﺬﻱ ﻗﺪ ﻳﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﻳﻘﲔ ﻭﺇﱃ ﺗﺸﻮﻫﺎﺕ ﻏﲑ ﻣﺘﻮﻗﻌﺔ‪.‬‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ‪ ،‬ﺗﻘﺘﻀﻲ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﺍﻟﻴﻘﲔ ﻣﻦ ﲢﻘﻖ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻳﺘﺤﻘﻖ‬
‫ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻘﺮﺍﺭ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺎﳌﺴﺘﺜﻤﺮ ﲝﺎﺟﺔ ﺇﱃ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻻﻋﺘﻤﺎﺩ‬
‫ﻋﻠﻰ ﺍﺳﺘﻘﺮﺍﺭ ﻣﻌﲔ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻗﺒﻞ ﺍﻟﺪﺧﻮﻝ ﰲ ﺍﺳﺘﺜﻤﺎﺭ ﻛﺒﲑ‪ ،‬ﻭﳝﻜﻦ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺍﻟﺘﺨﻠﻲ ﻋﻦ‬
‫ﺍﳌﺸﺮﻭﻉ ﺍﻟﺬﻱ ﻳﺘﻄﻠﺐ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﻣﺘﻜﺮﺭﺓ ﻋﻠﻰ ﻣﺮ ﺍﻟﺴﻨﲔ ﺑﺴﺒﺐ ﺍﻟﺘﻐﻴﲑﺍﺕ ﺍﳌﺘﻜﺮﺭﺓ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺣﱴ ﻭﺇﻥ‬
‫ﻛﺎﻧﺖ ﺍﳊﻮﺍﻓﺰ ﺍﳌﻤﻨﻮﺣﺔ ﺳﺎﺑﻘﺎ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﺳﺨﻴﺔ ﺟﺪﺍ‪ .3‬ﻓﺈﻟﻐﺎﺀ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻏﺎﻣﺾ ﻳﻀﺮ ﺑﺎﳍﺪﻑ ﺍﻟﺬﻱ‬

‫‪1USA, JOINT COMMITTEE ON TAXATION(2008) , op.cit P 62‬‬

‫‪2 FMI (2015B),op.cit, P 29.‬‬
‫‪3 Alexander Klemm, Causes, Benefits, and Risks of Business Tax Incentives, IMF Working‬‬
‫‪Paper , WP/09/21, 2009, P12.‬‬

‫‪168‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺃﻧﺸﺄﺕ ﻣﻦ ﺃﺟﻠﻪ ﻭﳝﺲ ﺑﺜﻘﺔ ﺍﳌﻜﻠﻔﲔ ﰲ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ .‬ﻛﻤﺎ ﻳﺘﻄﻠﺐ ﺍﻟﻴﻘﲔ ﲢﺪﻳﺪ ﻣﺪﺓ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺆﻗﺘﺔ ﻭﻋﺪﻡ ﺗﻄﺒﻴﻖ ﺍﻟﻘﺎﻧﻮﻥ ﺑﺄﺛﺮ ﺭﺟﻌﻲ ﰲ ﺣﺎﻟﺔ ﺗﻌﺪﻳﻞ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺘﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ‪.‬‬

‫ﻭﻳﺘﻤﺜﻞ ﺃﺣﺪ ﺃﺷﻜﺎﻝ ﻋﺪﻡ ﺍﻟﻴﻘﲔ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺃﻥ ﻗﻴﻤﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺗﺘﻐﲑ ﻛﻠﻤﺎ ﺗﻐﲑﺕ ﺍﳌﻌﺪﻻﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻛﻤﺎ ﳝﻜﻦ ﺃﻥ ﺗﺘﻐﲑ ﻗﻴﻤﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻧﺘﻴﺠﺔ ﺗﻔﺎﻋﻞ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻬﺎ ﺍﳌﻜﻠﻒ ﻣﻊ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻭﻻ ﳝﻜﻦ ﺗﻔﺎﺩﻱ ﻫﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﻋﺪﻡ ﺍﻟﻴﻘﲔ ﻣﺎ ﱂ ﺗﻌﺪﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻧﻄﺎﻕ‬
‫ﻭﺍﺳﻊ‪ .‬ﻭﻳﻈﻬﺮ ﻋﺪﻡ ﺍﻟﻴﻘﲔ ﻋﻨﺪﻣﺎ ﻳﻘﺪﻡ ﺍﳌﻜﻠﻔﻮﻥ ﺇﻗﺮﺍﺭﺍﺕ ﺿﺮﻳﺒﻴﺔ ﺗﻌﺎﺭﺿﻬﺎ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ .1‬ﻭﻣﻦ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﻴﻘﲔ‬
‫ﲢﺪﻳﺪ ﻣﺪﺓ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﺪﻳﺪ ﺷﺮﻭﻁ ﲤﺪﻳﺪﻫﺎ‪ ،‬ﻭﻋﺪﻡ ﺗﻄﺒﻴﻖ ﺍﻟﻘﺎﻧﻮﻥ ﺑﺄﺛﺮ ﺭﺟﻌﻲ ﰲ ﺣﺎﻟﺔ‬
‫ﺗﻌﺪﻳﻞ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪‬ﺪﻑ ﲢﻘﻴﻖ ﺍﻟﺒﻌﺪ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﺸﻔﺎﻓﻴﺔ‪ ،‬ﻓﺈﻥ ﺻﻴﺎﻏﺔ ﺃﻭ ﺗﻌﺪﻳﻞ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﳚﺐ ﺃﻥ ﳛﻘﻖ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻌﺎﻣﺔ‬
‫‪2‬‬
‫ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﻟﻘﺎﺑﻠﻴﺔ ﻟﻠﺘﻨﻔﻴﺬ‪ :‬ﺿﻤﺎﻥ ﺳﻬﻮﻟﺔ ﻗﺮﺍﺀﺓ ﻭﻣﺘﺎﺑﻌﺔ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ؛‬ ‫‪-‬‬
‫‪ -‬ﺍﻟﺘﻨﻈﻴﻢ‪ :‬ﲢﻘﻴﻖ ﺍﻟﺘﻨﻈﻴﻢ ﺍﻟﺪﺍﺧﻠﻲ ﺍﳉﻴﺪ ﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺣﺪﺓ ﰲ ﻗﺎﻧﻮﻥ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻣﻊ ﺍﻟﺘﻨﺴﻴﻖ ﺍﳉﻴﺪ ﻣﻊ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻷﺧﺮﻯ؛‬
‫‪ -‬ﺍﻟﻔﻌﺎﻟﻴﺔ‪ :‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺃﻥ ﺍﻷﺣﻜﺎﻡ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﺗﻌﻄﻲ ﺗﻌﺒﲑﺍﹰ ﻓﻌﺎﻻﹰ ﳍﺪﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ؛‬
‫‪ -‬ﺍﻟﺘﻜﺎﻣﻞ‪ :‬ﲢﻘﻴﻖ ﺍﻻﺗﺴﺎﻕ ﻣﻊ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻘﺎﻧﻮﱐ ﻭﺃﺳﻠﻮﺏ ﺻﻴﺎﻏﺔ ﺍﻻﺧﺘﺼﺎﺹ ﺍﳌﻌﲏ‪.‬‬

‫‪ 2-2‬ﺍﻟﺒﻌﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ‪:‬‬
‫ﺗﺘﺤﻘﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺸﺮﺡ ﻣﱪﺭﺍﺕ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻭﺍﺿﺢ‬
‫ﻟﻠﺴﻤﺎﺡ ﺑﺈﺟﺮﺍﺀ ﻧﻘﺎﺵ ﻋﺎﻡ ﺣﻮﳍﺎ‪ ،‬ﻭﺍﻟﻘﻴﺎﻡ ﺑﺘﻘﻴﻴﻢ ﻣﺴﺒﻖ ﻭﻻﺣﻖ ﻟﺘﻜﺎﻟﻴﻒ ﻭﻣﺰﺍﻳﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ) .‬ﲤﺖ ﺍﻹﺷﺎﺭﺓ‬
‫ﺇﻟﻴﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺴﺎﺑﻖ(‬

‫‪ 3-2‬ﺍﻟﺒﻌﺪ ﺍﻹﺩﺍﺭﻱ‪:‬‬
‫ﺗﺘﺤﻘﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ ﺧﻼﻝ ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﻭﺷﺮﻭﻁ ﻭﺍﺿﺤﺔ ﻭﺑﺴﻴﻄﺔ ﻭﻣﻠﻤﻮﺳﺔ ﻭﻣﻮﺿﻮﻋﻴﺔ‬
‫ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﺫﻟﻚ ﻟﻠﺤﺪ ﻣﻦ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻺﺩﺍﺭﺓ‪ ،‬ﻣﻊ ﻧﺸﺮ ﻗﺎﺋﻤﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﻭﺃﻥ‬
‫ﺗﻘﻊ ﻣﺴﺆﻭﻟﻴﺔ ﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻟﺘﻄﺒﻴﻖ ﻋﻠﻰ ﻋﺎﺗﻖ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪1 USA, JOINT COMMITTEE ON TAXATION (2008), op.cit P 65‬‬

‫‪2 OECD , SECRETARY-GENERAL, REPORT TO G20 FINANCE MINISTERS, 2017, P 68.‬‬

‫‪169‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ 1-3-2‬ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻷﻫﻠﻴﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﳝﻜﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ‬
‫ﺗﻠﻘﺎﺋﻴﺔ ﲟﺠﺮﺩ ﺍﺳﺘﻴﻔﺎﺀ ﺍﳌﺘﺮﺷﺢ ﻟﻠﺘﺄﻫﻴﻞ ‪‬ﻤﻮﻋﺔ ﳏﺪﺩﺓ ﻣﻦ ﻣﻌﺎﻳﲑ ﺍﻷﻫﻠﻴﺔ ﺍﳌﻮﺿﻮﻋﻴﺔ‪ ،1‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺣﺪ ﺃﺩﱏ‬
‫ﻟﻼﺳﺘﺜﻤﺎﺭ ﰲ ﻗﻄﺎﻋﺎﺕ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﺩﻭﻥ ﺍﳊﺎﺟﺔ ﺇﱃ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻺﺩﺍﺭﺓ‪ ،‬ﺃﻭ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺍﺗﻔﺎﻕ‬
‫ﻳﺘﻢ ﺍﻟﺘﻔﺎﻭﺽ ﻋﻠﻴﻪ ﺑﲔ ﺍﳌﺴﺘﺜﻤﺮ ﻭﺍﳉﻬﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﺨﻮﻟﺔ‪.‬‬

‫ﻳﻨﺒﻐﻲ ﺃﻥ ﲢﺪﺩ ﺍﻟﺸﺮﻭﻁ ﺍﳌﺆﻫﻠﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻮﺿﻮﺡ ﻭﺗﻔﺼﻴﻞ‪ ،‬ﲝﻴﺚ ﳝﻜﻦ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ‬
‫ﺍﶈﺘﻤﻠﲔ ﺃﻥ ﳛﺪﺩﻭﺍ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﻮﺍ ﻣﺆﻫﻠﲔ ﺃﻭ ﻣﺎ ﳚﺐ ﻋﻠﻴﻬﻢ ﺍﻟﻘﻴﺎﻡ ﺑﻪ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﺄﻫﻴﻞ ﻟﻼﺳﺘﻔﺎﺩﺓ‪ .‬ﻭ‪‬ﺬﺍ ﺗﻜﻮﻥ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺴﺘﻬﺪﻓﺔ ﺑﺸﻜﻞ ﺟﻴﺪ‪ ،‬ﻭﳝﻜﻦ ﻟﻠﻤﺴﺘﺜﻤﺮﻳﻦ ﺍﻟﺘﻨﺒﺆ ﻭﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ .2‬ﻣﻦ ﺍﻟﺸﺮﻭﻁ ﺍﻟﱵ‬
‫ﺗﻀﻌﻬﺎ ﺍﻟﻘﻮﺍﻧﲔ ﻟﻠﺘﺤﻘﻖ ﻭﺿﻤﺎﻥ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻄﻠﺐ ﻣﻦ ﺍﳌﻜﻠﻔﲔ‪ :‬ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﻣﻮﺍﻓﻘﺔ ﻣﺒﺪﺋﻴﺔ ﺃﻭ ﺷﻬﺎﺩﺓ؛ ﺇﺛﺒﺎﺕ ﲢﻘﻖ‬
‫ﻇﺮﻭﻑ ﻣﻌﻴﻨﺔ؛ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺗﻘﻴﻴﻤﺎﺕ ﻟﺒﻌﺾ ﺍﻷﺻﻮﻝ؛ ﺃﻭ ﺍﻟﻮﻓﺎﺀ ﺑﺒﻌﺾ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﺘﺄﻫﻴﻞ ﺍﳌﺴﺘﻤﺮ‪ .3‬ﺃﻣﺎ ﺍﻷﻧﻈﻤﺔ ﺍﻟﱵ‬
‫ﺗﻌﺘﻤﺪ ﻋﻠﻰ ﺩﺭﺟﺔ ﻋﺎﻟﻴﺔ ﻣﻦ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ‪ ،‬ﻓﺈﻥ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﲢﺪﺩ ﻋﺎﺩﺓ ﺍﻟﺴﻴﺎﻕ ﺍﻟﻌﺎﻡ ﺍﻟﺬﻱ ﳝﺎﺭﺱ ﻓﻴﻪ‬
‫ﺍﳌﺴﺆﻭﻟﻮﻥ ﻫﺬﻩ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ‪ .‬ﻭﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ ﻓﺈﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺒﺪﻭ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ ﺗﻠﻘﺎﺋﻴﺔ ﰲ‬
‫ﻛﺜﲑ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﺗﺘﻄﻠﺐ ﺷﻜﻼ ﻣﻦ ﺃﺷﻜﺎﻝ ﺍﻟﺘﺼﺪﻳﻖ ﻋﻠﻰ ﺷﺮﻭﻁ ﺍﻻﺳﺘﻔﺎﺩﺓ ﺍﳌﻘﺮﺭﺓ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻲ ﺗﺘﻄﻠﺐ ﻗﺪﺭﺍ ﻣﻦ‬
‫ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻣﻦ ﻗﺒﻞ ﺍﳌﺴﺌﻮﻝ ﺍﳌﻜﻠﻒ ﺑﺈﺻﺪﺍﺭ ﺍﻟﺸﻬﺎﺩﺓ‪ .‬ﺗﻘﻮﻡ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻤﻮﻣﺎ ﺑﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺩﺍﻓﻊ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻣﻌﲔ ﻳﻠﱯ ﲨﻴﻊ ﺍﻟﺸﺮﻭﻁ ﺍﳌﺆﻫﻠﺔ ﺇﻣﺎ ﻋﻨﺪ ﻣﻌﺎﳉﺔ ﻋﺎﺋﺪ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺃﻭ ﺇﺟﺮﺍﺀ ﺍﻟﺘﻘﻴﻴﻢ ﻟﺴﻨﺔ ﺍﻟﺘﺄﻫﻴﻞ‪ .‬ﻭﻗﺪ‬
‫ﻳﺘﻌﲔ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻥ ﺗﺘﺤﻘﻖ ﻣﻦ ﻭﻗﺎﺋﻊ ﻣﻌﻴﻨﺔ ﺻﺮﺡ ‪‬ﺎ ﺍﳌﻜﻠﻒ‪ ،‬ﻭﻛﺜﲑﺍ ﻣﺎ ﺗﺘﻄﻠﺐ ﻣﻌﻠﻮﻣﺎﺕ ﺃﻭ ﺷﻬﺎﺩﺍﺕ‬
‫ﻣﻦ ﻭﻛﺎﻻﺕ ﺣﻜﻮﻣﻴﺔ ﺃﺧﺮﻯ‪ .‬ﻭﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ‪ ،‬ﻳﻨﻄﻮﻱ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﻣﻦ ﻣﺮﺣﻠﺘﲔ‪ :‬ﻣﺮﺣﻠﺔ‬
‫ﺗﻠﻘﺎﺋﻴﺔ‪ ،‬ﺣﻴﺚ ﻳﺘﻢ ﲢﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﳌﺴﺘﺜﻤﺮ ﻳﺴﺘﻮﰲ ﺍﻟﺸﺮﻭﻁ ﺍﳌﺆﻫﻠﺔ ﺍﶈﺪﺩﺓ‪ ،‬ﺗﻠﻴﻬﺎ ﻣﺮﺣﻠﺔ ﺗﻘﺪﻳﺮﻳﺔ ﺣﻴﺚ ﻳﻘﺮﺭ ﻣﺎ‬
‫ﺇﺫﺍ ﻛﺎﻥ ﻳﻨﺒﻐﻲ ﻣﻨﺢ ﺍﳌﺴﺘﺜﻤﺮ ﻫﺬﻩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ‪.‬‬

‫ﺗﻮﻓﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻠﺘﻔﺎﻭﺽ ﻭﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﻣﺮﺳﻮﻡ ﺃﻭ ﺍﺗﻔﺎﻕ ﺃﻭ ﺗﺴﻮﻳﺔ‪ ،‬ﻓﺮﺻﺎ ﺃﻛﱪ ﻟﻠﻔﺴﺎﺩ‬
‫ﻭﺍﺳﺘﻐﻼﻝ ﺍﻟﻨﻔﻮﺫ ﻭﺍﻟﺘﻌﺴﻒ ﰲ ﻣﻨﺢ ﺍﻹﻣﺘﻴﺎﺯﺍﺕ‪ ،‬ﻭﳝﻜﻦ ﺃﻥ ﺗﻔﺮﺽ ﺃﻋﺒﺎﺀ ﺇﺩﺍﺭﻳﺔ ﻛﺒﲑﺓ ﻭﻗﺪ ﺗﻔﺘﻘﺮ ﺇﱃ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ .‬ﻫﺬﻩ‬
‫ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻏﲑ ﺍﻟﺸﻔﺎﻓﺔ ‪ -‬ﺍﳌﺨﻔﻴﺔ ﻋﻦ ﺍﻟﻌﺎﻣﺔ ‪ -‬ﻋﺮﺿﺔ ﻟﺴﻮﺀ ﺍﻻﺳﺘﺨﺪﺍﻡ‪ ،‬ﻭﻗﺪ ﻻ ﺗﺆﺩﻱ ﺇﱃ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺮﺟﻮﺓ‬
‫ﻣﻦ ﺍﳊﻜﻮﻣﺔ‪ ،‬ﺣﱴ ﻭﺇﻥ ﻛﺎﻧﺖ ﲤﻨﺢ ﲟﻮﺟﺐ ﻣﺮﺳﻮﻡ ﻳﺼﺪﺭ ﻣﻦ ﻗﺒﻞ ﺍﻟﺴﻠﻄﺔ ﺍﻟﻌﻠﻴﺎ ﺣﱴ ﻭﺇﻥ ﻛﺎﻥ ﺍﻟﺮﺋﻴﺲ ﰲ ﺫﺍﺗﻪ‪.4‬‬
‫‪1 VITo tanzi et Howell zee, Op.cit, P 17.‬‬
‫‪2 Alex Easson and Eric M. Zolt , Op.cit, P25.‬‬
‫‪3 Op.loc, P26.‬‬
‫‪4 Sebastian James ,Providing incentives for investement, Advice for policymakers in developing‬‬
‫‪countries , Investment Climate IN PRACTICE, january 2010 , note series is published by the‬‬
‫‪Investment Climate Advisory Services of the World Bank Group, N° 7, 2010, P5.‬‬

‫‪170‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﻭﺑﺎﳌﻘﺎﺑﻞ ﲣﻔﺾ ﻣﻦ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳋﺰﻳﻨﺔ‪ ،‬ﻷ‪‬ﺎ ﺗﺘﻴﺢ ‪-‬ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻨﻈﺮﻳﺔ‪ -‬ﺗﻘﻴﻴﺪ ﻣﻨﺢ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﺇﺿﺎﻓﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﻭﺍﺳﺘﺒﻌﺎﺩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﺗﺴﺘﻮﰲ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻭﻟﻜﻨﻬﺎ ﻟﻴﺴﺖ ﻣﻦ ﺃﺻﻨﺎﻑ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺮﻏﻮﺑﺔ‪.1‬‬

‫ﺗﻘﺘﻀﻲ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻷﻫﻠﻴﺔ ﺍﻟﱵ ﲢﻜﻢ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻮﺿﻮﺡ‪ ،‬ﲝﻴﺚ ﳝﻜﻦ ﺍﻟﺘﺤﻘﻖ ﻣﻨﻬﺎ‬
‫ﺑﺴﻬﻮﻟﺔ‪ .‬ﻭﳚﺐ ﺃﻥ ﳛﺪﺩ ﺍﻟﺘﺸﺮﻳﻊ )ﻭﺍﻟﻠﻮﺍﺋﺢ ﺫﺍﺕ ﺍﻟﺼﻠﺔ( ﺍﻟﺸﺮﻭﻁ ﺍﻟﱵ ﳚﺐ ﻋﻠﻰ ﺍﳌﻜﻠﻒ ﺍﺳﺘﻴﻔﺎﺅﻫﺎ ﻟﻴﺼﺒﺢ ﻣﺆﻫﻼ‬
‫ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻋﺪﻡ ﺗﺮﻙ ﻣﺴﺎﺣﺔ ﻟﻠﺘﻔﺴﲑ ﺍﻟﺸﺨﺼﻲ ﺃﻭ ﺍﻟﺘﻔﺎﻭﺽ‪ ،‬ﻭﻫﺬﺍ ﻳﺴﻤﺢ ﺑﺄﻥ ﻳﻜﻮﻥ ﻣﻨﺢ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻢ ﺑﻄﺮﻳﻘﺔ ﺗﻠﻘﺎﺋﻴﺔ ﺇﱃ ﺣﺪ ﻛﺒﲑ ﲟﺠﺮﺩ ﺍﻟﺘﺤﻘﻖ ﻣﻦ ﻣﻌﺎﻳﲑ ﳏﺪﺩﺓ‪ .‬ﻏﲑ ﺃﻧﻪ ﻻ ﳝﻜﻦ ﻣﻨﺢ ﲨﻴﻊ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ ﺗﻠﻘﺎﺋﻴﺔ‪ ،‬ﻓﻼ ﳝﻜﻦ ﻟﻠﻘﺎﻧﻮﻥ ﺃﻥ ﳛﺼﺮ ﺃﻭ ﺃﻥ ﻳﺸﻤﻞ ﺑﺄﺣﻜﺎﻣﻪ ﲨﻴﻊ ﺍﳊﺎﻻﺕ ﺍﳌﻤﻜﻨﺔ‪ ،‬ﻭﻣﻦ‬
‫ﻫﻨﺎ ﺗﱪﺯ ﺃﳘﻴﺔ ﺗﺮﻙ ﻫﺎﻣﺶ ﻟﻠﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ‪ ،‬ﻓﻬﻲ ﻣﻔﻴﺪﺓ ﰲ ﺇﺩﺍﺭﺓ ﺣﺎﻻﺕ ﺍﺳﺘﺜﻨﺎﺋﻴﺔ‪ ،‬ﻏﲑ ﺃﻥ ﻫﺬﺍ ﺍﳍﺎﻣﺶ ﳚﺐ ﺃﻥ‬
‫ﻳﻜﻮﻥ ﺿﻴﻘﺎ ﻗﺪﺭ ﺍﻹﻣﻜﺎﻥ ﻣﻊ ﲢﺪﻳﺪ ﻗﺎﺋﻤﺔ ﻣﻦ ﻣﻌﺎﻳﲑ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺃﺟﻞ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﺗﻔﻲ ﺑﺄﻋﻠﻰ‬
‫ﺍﳌﻌﺎﻳﲑ ﺍﳌﻮﺿﻮﻋﻴﺔ ﻭﺍﻟﻘﺎﺑﻠﺔ ﻟﻠﻘﻴﺎﺱ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻟﺘﻘﻠﻴﻞ ﺇﱃ ﺃﺩﱏ ﺣﺪ ﻣﻦ ﺍﻟﻌﻨﺼﺮ ﺍﻟﺘﻘﺪﻳﺮﻱ ﰲ ﻋﻤﻠﻴﺔ ﻣﻨﺢ ﺍﳊﻮﺍﻓﺰ‪ ،2‬ﻓﺬﻟﻚ‬
‫ﳛﺪ ﻣﻦ ﻓﺮﺹ ﺍﻟﻔﺴﺎﺩ ﻣﻦ ﺟﺎﻧﺐ ﺍﳌﻮﻇﻔﲔ ﺍﻟﻌﻤﻮﻣﻴﲔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﺍﻟﻮﺍﺳﻌﺔ ﻗﺪ ﺗﻜﻮﻥ ﻋﻼﻣﺔ ﻋﻠﻰ ﺳﻮﺀ‬
‫ﺍﻹﺩﺍﺭﺓ ﻭﺑﺎﻟﺘﺎﱄ ﻣﺪﻋﺎﺓ ﻟﻺﺳﺘﻐﻼﻝ ﻣﻦ ﺟﺎﻧﺐ ﺍﳌﻜﻠﻔﲔ‪.3‬‬

‫‪ 2-3-2‬ﺗﻮﱄ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻣﺴﺆﻭﻟﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﺸﺎﺭﻙ ﻋﺪﺓ ﻭﻛﺎﻻﺕ ﺣﻜﻮﻣﻴﺔ ﰲ‬
‫ﺇﺩﺍﺭﺓ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻛﻮﻛﺎﻻﺕ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﻮﺯﺍﺭﺍﺕ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﻗﻄﺎﻋﺎﺕ ﳏﺪﺩﺓ‪،‬‬
‫ﻣﺜﻞ ﺍﻟﺰﺭﺍﻋﺔ ﻭﺍﻟﺴﻴﺎﺣﺔ ﻭﺍﻟﺼﻨﺎﻋﺔ ﺃﻭ ﻏﲑﻫﺎ‪ .‬ﻭﻋﺎﺩﺓ ﻣﺎ ﻳﻜﻮﻥ ﻟﻜﻞ ﻫﺬﻩ ﺍﳉﻬﺎﺕ ﺇﺧﺘﺼﺎﺹ ﰲ ﳎﺎﻝ ﻣﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻣﻦ‬
‫ﺍﳌﻔﻴﺪ ﺇﺷﺮﺍﻛﻬﺎ ﰲ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﲢﺪﻳﺪ ﻣﻌﺎﻳﲑ ﺍﻟﺘﺄﻫﻴﻞ ﻟﻼﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ‪ ،‬ﻟﻜﻨﻪ ﰲ ﻛﺜﲑ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﻳﻜﻮﻥ‬
‫ﻟﻜﻞ ﺟﻬﺔ ﺃﻫﺪﺍﻓﻬﺎ ﺍﳋﺎﺻﺔ ‪‬ﺎ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﻋﺎﺩﺓ ﻣﺎ ﺗﻜﻮﻥ ﻭﻛﺎﻻﺕ ﺗﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﺆﻳﺪﺓ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻛﻮﺳﻴﻠﺔ ﳉﺬﺏ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﻭﻻ ‪‬ﺘﻢ ﺑﺸﻜﻞ ﻣﺒﺎﺷﺮ ﺑﺪﺭﺟﺔ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳊﻜﻮﻣﻴﺔ‪ ،‬ﻓﻬﺬﻩ ﺍﻟﻮﺯﺍﺭﺍﺕ ﻟﻴﺴﺖ‬
‫ﻣﺴﺆﻭﻟﺔ ﻋﻦ ﲢﺼﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻟﺬﻟﻚ ﻓﻬﻲ ﻻ ﺗﺘﺤﻤﻞ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﱵ ﲤﻨﺤﻬﺎ‪ ،‬ﺃﻣﺎ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﻓﻬﻲ ﺗﺮﻛﺰ ﻋﻠﻰ‬
‫ﺯﻳﺎﺩﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﻤﻮﻳﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﲟﺎ ﰲ ﺗﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻹﻗﺎﻣﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻛﺎﻟﺒﻨﻴﺔ‬
‫ﺍﻟﺘﺤﺘﻴﺔ‪ ،‬ﻭﻫﻲ ﻣﺴﺆﻭﻟﺔ ﻋﻦ ﺗﺼﻤﻴﻢ ﻭﺗﻨﻔﻴﺬ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﰲ ﻏﻴﺎﺏ ﺍﻟﺘﺸﺎﻭﺭ ﻭﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﻜﺎﰲ ﺑﲔ ﳐﺘﻠﻒ ﺍﳉﻬﺎﺕ‬
‫ﻓﻤﻦ ﺍﶈﺘﻤﻞ ﺃﻥ ﺗﺘﺪﺍﺧﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺗﻔﺘﻘﺮ ﺇﱃ ﺍﻟﺘﺠﺎﻧﺲ‪ ،‬ﺃﻭ ﺃ‪‬ﺎ ﺗﺘﻌﺎﺭﺽ ﻣﻊ ﺑﻌﻀﻬﺎ ﺍﻟﺒﻌﺾ‪ .‬ﻟﺬﻟﻚ ﻓﻤﻦ‬

‫‪1 Alex Easson and Eric M. Zolt , Op.cit , P25.‬‬

‫‪2 VITo tanzi et Howell zee, op.cit; P 17.‬‬
‫‪3 FMI (2015B), Op.cit, P 31.‬‬

‫‪171‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﻟﻀﺮﻭﺭﻱ ﺃﻥ ﺗﻨﺴﻖ ﺍﻟﻮﺯﺍﺭﺍﺕ ﻭﺍﻟﻮﻛﺎﻻﺕ ﺍﳌﺸﺎﺭﻛﺔ ﰲ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻧﺸﻄﺘﻬﺎ‪ .‬ﺇﻥﹶ ﺇﻧﺸﺎﺀ ﺗﻨﺴﻴﻖ ﻓﻌﺎﻝ ﻣﻬﻤﺔ‬
‫ﺻﻌﺒﺔ‪ ،‬ﻭﻟﻜﻨﻪ ﺟﺪ ﻣﻬﻢ‪.1‬‬

‫ﺑﻌﺪ ﻣﺸﺎﺭﻛﺔ ﳐﺘﻠﻒ ﺍﳍﻴﺌﺎﺕ ﰲ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﻘﺘﻀﻲ ﺷﻔﺎﻓﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺿﻌﻬﺎ‬
‫ﲢﺖ ﻣﺴﺆﻭﻟﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻷ‪‬ﺎ ﺗﺘﻤﺘﻊ ﺑﺎﳌﻬﺎﺭﺍﺕ ﻭﺍﳋﱪﺍﺕ ﺍﻟﻼﺯﻣﺔ‪ .‬ﻭﲟﺠﺮﺩ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﳚﺐ ﺃﻥ‬
‫ﺗﻮﱃ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻣﺮﺍﻗﺒﺔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻭﺍﻟﻘﻴﺎﻡ ﲟﺮﺍﺟﻌﺔ ﺩﻭﺭﻳﺔ ﻟﻀﻤﺎﻥ ﻋﺪﻡ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻭﺍﺳﺘﻤﺮﺍﺭﻳﺔ ﺍﻟﻮﻓﺎﺀ ﲟﺘﻄﻠﺒﺎﺕ ﺍﻻﺳﺘﻔﺎﺩﺓ‪ .‬ﺣﻴﺚ ﳚﺐ ﺃﻥ ﻳﻄﻠﺐ ﻣﻦ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺗﻘﺪﱘ ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﻀﺮﻳﱯ ﺣﱴ ﻟﻮ ﻛﺎﻧﻮﺍ‬
‫ﻣﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﻋﻄﻠﺔ ﺿﺮﻳﺒﻴﺔ ﺣﱴ ﺗﺘﻤﻜﻦ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻦ ﺗﻘﻴﻴﻢ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﻼ ﻳﻨﺒﻐﻲ ﺍﺳﺘﺨﺪﺍﻡ‬
‫ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺬﺭﻳﻌﺔ ﻟﺘﺠﻨﺐ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﻡ ﺗﻘﺪﱘ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﲡﻨﺐ ﺍﳋﻀﻮﻉ ﳌﺮﺍﺟﻌﺔ‬
‫ﺍﳊﺴﺎﺑﺎﺕ‪ ،‬ﻭﺍﻟﺘﺤﺎﻳﻞ ﻋﻠﻰ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻷﺧﺮﻯ‪ .‬ﻭﳚﺐ ﻣﻌﺎﻗﺒﺔ ﺣﺎﻻﺕ ﻋﺪﻡ ﺍﻻﻣﺘﺜﺎﻝ ﺃﻭ ﺍﻟﺘﺤﺎﻳﻞ‪ ،‬ﻭﻗﺪ ﻳﺘﻄﻠﺐ‬
‫ﺍﻷﻣﺮ ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﺳﺤﺐ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﲟﺎ ﺃﻥ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻳﻘﻊ ﲢﺖ ﻣﺴﺆﻭﻟﻴﺔ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻓﺈﻥ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ‬
‫ﺇﻟﻐﺎﺋﻬﺎ ﺃﻭ ﺗﻌﺪﻳﻠﻬﺎ ﳚﺐ ﺃﻥ ﳝﺮ ﻋﱪ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﻣﻬﻤﺎ ﻛﺎﻧﺖ ﺍﳉﻬﺔ ﺍﻟﱵ ﲤﻨﺤﻬﺎ‪ ،‬ﺧﺎﺻﺔ ﻭﺃ‪‬ﺎ ﺗﺆﺛﺮ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﻭﻛﻔﺎﺀﺓ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﻟﻮﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺃﻥ ﺗﻄﻠﺐ ﻣﻦ ﺍﻟﻮﺯﺍﺭﺍﺕ ﺍﻷﺧﺮﻯ ﺇﻟﻐﺎﺀ ﺃﻭ ﺗﻌﺪﻳﻞ ﺃﻭ ﺍﳊﺪ ﻣﻦ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﺤﻜﻢ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.2‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺒﺎﺩﺉ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬

‫ﺃﺻﺪﺭﺕ ﻛﻞ ﻣﻦ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺑﺸﻜﻞ ﻣﻨﻔﺼﻞ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ‬
‫ﻷﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﻟﻀﻤﺎﻥ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺗﺸﻤﻞ ﺗﻮﺟﻴﻬﺎﺕ ﺗﻮﺻﻲ ﺑﺈﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﻭﺛﺎﺋﻖ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻌﺘﱪﻫﺎ ﺿﻤﺎﻧﺎ ﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻓﻘﺎ ﻟﻠﻤﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﻷﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﻣﻨﻈﻤﺔ‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﳚﺐ ﺃﻥ ﺗﺸﻤﻞ ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺗﻘﺪﻳﺮﺍ ﳉﻤﻴﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﻤﻌﻠﻮﻣﺎﺕ ﺗﻜﻤﻴﻠﻴﺔ‪ ،‬ﻛﻤﺎ‬
‫‪3‬‬
‫ﺗﺪﻋﻮ ﺇﱃ ﺍﳉﻤﻊ ﺑﲔ ﻣﻨﺎﻗﺸﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺄﻛﱪ ﻗﺪﺭ ﳑﻜﻦ‪ ،‬ﺣﻴﺚ ﺗﻨﺺ ﻋﻠﻰ‪:‬‬
‫‪ -‬ﺗﻘﺎﺑﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﺍﻟﱵ ﺳﺘﻨﺘﺞ‪ ،‬ﻣﻦ ﺃﺟﻞ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻣﻦ ﺍﳌﻌﺎﻣﻠﺔ‬
‫ﺍﻟﺘﻔﻀﻴﻠﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﺒﻌﺾ ﺍﻷﻧﺸﻄﺔ‪.‬‬

‫‪1 FMI (2015B), Op.cit, P 32‬‬

‫‪2 Dirk-Jan Kraan,Op.cit, P 160.‬‬
‫‪3 OCDE, Transparence budgétaire:Les meilleures pratiques de l’OCDE,2002,P12.‬‬

‫‪172‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﻳﻨﺒﻐﻲ ﺗﻮﻓﲑ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻛﻤﻌﻠﻮﻣﺎﺕ ﺗﻜﻤﻴﻠﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ‪ ،‬ﻗﺪﺭ‬
‫ﺍﳌﺴﺘﻄﺎﻉ‪ ،‬ﺇﺩﺭﺍﺝ ﲢﻠﻴﻞ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﺼﻠﺔ ﺑﻔﺌﺎﺕ ﻭﻇﻴﻔﻴﺔ ﻣﻌﻴﻨﺔ ﰲ ﺍﻟﺘﻌﻠﻴﻖ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﳍﺬﻩ‬
‫ﺍﻟﻔﺌﺎﺕ ﻹﺑﻼﻍ ﺧﻴﺎﺭﺍﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬

‫ﻭﻓﻘﺎ ﻟﻠﺪﻟﻴﻞ ﺍﻟﺬﻱ ﺃﻋﺪﻩ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺳﻨﺔ ‪ 1*2007‬ﳚﺐ ﺿﻤﺎﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ‬
‫ﺃﺭﺑﻌﺔ ﳏﺎﻭﺭ ‪ :‬ﻭﺿﻮﺡ ﺍﻷﺩﻭﺍﺭ ﻭﺍﳌﺴﺆﻭﻟﻴﺎﺕ‪ ،‬ﻋﻼﻧﻴﺔ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺇﺗﺎﺣﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻼﻃﻼﻉ ﺍﻟﻌﺎﻡ ﻭﺿﻤﺎﻧﺎﺕ‬
‫‪3‬‬
‫ﺍﳌﻮﺿﻮﻋﻴﺔ‪.2‬ﻭﻧﻨﺎﻗﺶ ﻣﺎ ﻳﻠﻲ ﻛﻴﻔﻴﺔ ﺿﻤﺎﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﳎﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﻠﻤﺤﺎﻭﺭ ﺍﻷﺭﺑﻌﺔ‪:‬‬

‫‪ -1‬ﻭﺿﻮﺡ ﺍﻷﺩﻭﺍﺭ ﻭﺍﳌﺴﺆﻭﻟﻴﺎﺕ‬

‫ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﺗﻮﺿﻴﺢ ﳍﻴﻜﻞ ﺍﳊﻜﻮﻣﺔ ﻭﻭﻇﺎﺋﻔﻬﺎ‪ ،‬ﻭﻣﺴﺆﻭﻟﻴﺎﺕ ﺍﳊﻜﻮﻣﺔ‪ ،‬ﻭﺍﻟﻌﻼﻗﺎﺕ ﺑﲔ ﺍﳊﻜﻮﻣﺎﺕ‬
‫)ﲟﺎ ﰲ ﺫﻟﻚ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﺮﻛﺰﻳﺔ ﻭﺍﶈﻠﻴﺔ‪ ،‬ﻭﺍﻟﻮﺯﺍﺭﺍﺕ( ﰲ ﺍﻹﺫﻥ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﺩﺍﺭ‪‬ﺎ‪ .‬ﻭﻳﻨﺒﻐﻲ ﻭﺿﻊ ﺁﻟﻴﺎﺕ‬
‫ﻭﺍﺿﺤﺔ ﻟﺘﻨﺴﻴﻖ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﻫﻨﺎﻙ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻭﺇﺩﺍﺭﻱ ﻭﺍﺿﺢ ﻹﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻗﻮﺍﻋﺪﻫﺎ ﺍﻹﺩﺍﺭﻳﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻮﺟﻪ ﺍﳌﻌﺎﻳﲑ ﺍﻟﻮﺍﺿﺤﺔ ﺃﻱ ﺗﻘﺪﻳﺮ ﺇﺩﺍﺭﻱ ﰲ ﺗﻄﺒﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ‬
‫ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﺎﻳﲑ ﺍﻷﺧﻼﻗﻴﺔ ﻟﺴﻠﻮﻙ ﻣﻮﻇﻔﻲ ﺍﳋﺪﻣﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﺿﺤﺔ ﻭﻣﻌﻠﻨﺔ ﺑﺸﻜﻞ ﺟﻴﺪ‪.‬‬

‫‪ -2‬ﻋﻼﻧﻴﺔ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﻭﻳﺘﺤﻘﻖ ﺫﻟﻚ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ‪:‬‬
‫‪ -‬ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﺸﺎﻣﻠﺔ ﻣﺘﺎﺣﺔ ﻟﻠﺠﻤﻬﻮﺭ ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‬
‫ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ‪ ،‬ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﻊ ﺗﻮﺿﻴﺢ ﺍﻷﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ‪ ،‬ﻭﻣﺪﺓ ﺳﺮﻳﺎ‪‬ﺎ ﻭﺗﻘﺪﻳﺮﺍﺕ‬
‫ﺗﻜﺎﻟﻴﻔﻬﺎ‪ ،‬ﻭﺗﻘﺪﻳﺮ ﻟﻠﻨﺘﺎﺋﺞ ﺍﳌﺘﻮﻗﻌﺔ‪ ،‬ﻭﺑﻴﺎﻥ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﺒﺪﻳﻠﺔ(؛‬
‫‪ -‬ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻣﺘﺎﺣﺔ ﻟﻠﺠﻤﻬﻮﺭ ﺑﺸﺄﻥ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺆﺧﺬ ﰲ ﺍﻻﻋﺘﺒﺎﺭ ﻋﻨﺪ ﺇﻋﺪﺍﺩ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ‪ ،‬ﻭﲢﺪﻳﺪﺍ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻨﺴﻖ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺍ‪‬ﺎﻻﺕ‬
‫ﺍﻟﻮﻇﻴﻔﻴﺔ ﺃﺛﻨﺎﺀ ﻋﻤﻠﻴﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻗﺪ ﺃﺳﻔﺮ ﻋﻦ ﻭﻓﻮﺭﺍﺕ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ؛‬

‫*ﻧ‪‬ﺸﺮﻫﺬﺍ ﺍﻟﺪﻟﻴﻞ ﻷﻭﻝ ﻣﺮﺓ ﺳﻨﺔ ‪ ،1998‬ﻭﰎ ﲢﺪﻳﺜﻪ ﻻﺣﻘﺎ ﺳﻨﱵ ‪ 2007‬ﻭ‪.2014‬‬
‫‪ 2‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺩﻟﻴﻞ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.2007،‬‬
‫‪3 Zhicheng Li Swift, Op.cit, P P 26-27.‬‬

‫‪173‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -3‬ﺇﺗﺎﺣﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻼﻃﻼﻉ ﺍﻟﻌﺎﻡ‬

‫ﺇﺫﺍ ﻛﺎﻥ ﺍﳍﺪﻑ ﺍﻷﺳﺎﺳﻲ ﻟﻠﺸﻔﺎﻓﻴﺔ ﻫﻮ ﲢﻘﻴﻖ ﺍﳌﺴﺎﺋﻠﺔ ﻓﺈﻥ ﺫﻟﻚ ﻻ ﻳﺘﺤﻘﻖ ﺇﻻ ﺑﺘﻮﻓﺮ ﻛﺎﻓﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻣﻦ‬
‫ﺧﻼﳍﺎ ﺗﺘﻢ ﺍﳌﺴﺎﺋﻠﺔ ‪ .‬ﻟﺬﻟﻚ ﳚﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ‪:‬‬

‫‪ -‬ﺍﻹﻟﺘﺰﺍﻡ ﺑﻨﺸﺮ ﺑﻴﺎﻧﺎﺕ ﺷﺎﻣﻠﺔ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ‪،‬ﻭﺇﺗﺎﺣﺘﻬﺎ ﻟﻼﻃﻼﻉ ﺍﻟﻌﺎﻡ؛‬
‫‪ -‬ﺃﻥ ﻳﺘﻀﻤﻦ ﺑﻴﺎﻥ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺗﻘﻴﻴﻢ ﺍﺳﺘﺪﺍﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻛﻼ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‬
‫ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺴﻨﻮﻱ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺮﺿﻬﺎ ﺿﻤﻦ ﺇﻃﺎﺭ ﻛﻤﻲ ﺷﺎﻣﻞ ﻭﻣﺘﺴﻖ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻜﻠﻲ‪،‬‬
‫ﻭﻳﻨﺒﻐﻲ ﺗﻮﻓﲑ ﺍﻹﻓﺘﺮﺍﺿﺎﺕ ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﻟﱵ ﺗﺴﺘﻨﺪ ﺇﻟﻴﻬﺎ ﺍﳌﻴﺰﺍﻧﻴﺔ؛‬
‫‪ -‬ﻭﺻﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺪﻳﺪﺓ ﺍﻟﱵ ﳚﺮﻱ ﺇﺩﺧﺎﳍﺎ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺑﻮﺿﻮﺡ؛‬
‫‪ -‬ﺗﻘﺪﱘ ﻣﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻳﻘﺔ ﺗﺴﻬﻞ ﲢﻠﻴﻞ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺗﻌﺰﺯ ﺍﳌﺴﺎﺀﻟﺔ؛‬
‫‪ -‬ﲢﺪﻳﺪ ﺇﺟﺮﺍﺀﺍﺕ ﺭﺻﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺍﻓﻖ ﻋﻠﻴﻬﺎ ﺑﻮﺿﻮﺡ؛‬
‫‪ -‬ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻜﻮﻥ ﻫﻨﺎﻙ ﺗﻘﺎﺭﻳﺮ ﻣﺎﻟﻴﺔ ﻣﻨﺘﻈﻤﺔ )ﺳﻨﻮﻳﺔ ﺃﻭ ﰲ ﻓﺘﺮﺓ ﺯﻣﻨﻴﺔ ﳏﺪﺩﺓ( ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﻭﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ( ﺗﺮﻓﻊ ﺇﱃ ﺍﳍﻴﺌﺔ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻭﺍﳉﻤﻬﻮﺭ‪.‬‬

‫‪ -4‬ﺿﻤﺎﻧﺎﺕ ﺍﳌﻮﺿﻮﻋﻴﺔ‪.‬‬
‫ﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻌﻜﺲ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﲡﺎﻫﺎﺕ ﻭﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ ﺍﻟﻜﺎﻣﻨﺔ ﻭﺍﻻﻟﺘﺰﺍﻣﺎﺕ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﶈﺪﺩﺓ ﲢﺪﻳﺪﺍ ﺟﻴﺪﺍ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﲣﻀﻊ ﻣﻌﻠﻮﻣﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻔﺤﺺ ﻣﺴﺘﻘﻞ ﻭﺃﻥ ﲣﻀﻊ ﺟﻮﺩﺓ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﻠﺘﺤﻘﻖ‪ .‬ﻭﻳﻨﺒﻐﻲ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺃﺟﻞ ﺃﺩﺍﺋﻬﺎ‪ ،‬ﻭﺫﻟﻚ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﺮﺍﺟﻌﺔ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﻭﻣﺮﺍﺟﻌﺔ ﺣﺴﺎﺑﺎﺕ ﺍﻟﱪﺍﻣﺞ ﻟﺘﻘﻴﻴﻢ ﺃﺩﺍﺀ ﺍﳌﻨﻈﻤﺔ ﺍﳊﻜﻮﻣﻴﺔ ﺃﻭ ﻧﺸﺎﻃﻬﺎ ﺃﻭ ﻭﻇﻴﻔﺘﻬﺎ ﺍﻟﱪﻧﺎﳎﻴﺔ‪ .‬ﻭﳝﻜﻦ ﺃﻥ ﺗﻮﻓﺮ‬
‫ﻫﺬﻩ ﺍﳌﺮﺍﺟﻌﺔ ﻣﻌﻠﻮﻣﺎﺕ ﻟﺘﺤﺴﲔ ﺍﳌﺴﺎﺀﻟﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﻨﻈﻤﺔ ﻭﺗﺴﻬﻴﻞ ﺍﲣﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﱵ ﺗﺘﺨﺬ ﺇﺟﺮﺍﺀﺍﺕ ﺗﺼﺤﻴﺤﻴﺔ‪.‬‬
‫ﻭﳝﻜﻦ ﺃﻳﻀﺎ ﺃﻥ ﺗﺴﺘﺨﺪﻡ ﻟﺘﻘﻴﻴﻢ ﺃﺩﺍﺀ ﻛﻴﺎﻥ ﺃﻭ ﺑﺮﻧﺎﻣﺞ ﺃﻭ ﻧﺸﺎﻁ ﺩﺍﺧﻞ ﻫﺬﺍ ﺍﻟﻜﻴﺎﻥ ﻟﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﳌﻨﺸﺄﺓ ﻗﺪ‬
‫ﺍﻣﺘﺜﻠﺖ ﻟﻘﻮﺍﻧﲔ ﻭﻟﻮﺍﺋﺢ ﻫﺎﻣﺔ ﻟﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﻭﻓﻘﺎ ﻟـ"ﻣﻴﺜﺎﻕ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ "ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻟﺴﻨﺔ ‪ ،2014‬ﺗﺼﻨﻒ ﺍﳌﻤﺎﺭﺳﺎﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻣﺒﺪﺃ " ﺇﻓﺼﺎﺡ ﺍﳊﻜﻮﻣﺔ ﺑﺎﻧﺘﻈﺎﻡ ﻋﻦ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ" ﺇﱃ‬
‫‪1‬‬
‫ﺛﻼﺙ ﻣﺴﺘﻮﻳﺎﺕ‪:‬‬

‫‪ 1‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻣﻴﺜﺎﻕ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪. 2014 ،‬‬

‫‪174‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -‬ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ‪ :‬ﺗ‪‬ﻨﺸﺮ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﻘﺪﺭﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻷﻗﻞ ﺳﻨﻮﻳﺎ؛‬
‫‪ -‬ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳉﻴﺪﺓ‪ :‬ﺗﻘﺪﺭ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﺴﺐ ﺍﻟﻘﻄﺎﻉ ﺃﻭ ﳎﺎﻝ ﺍﻟﺴﻴﺎﺳﺎﺕ‪ ،‬ﻭﺗ‪‬ﻨﺸﺮ‬
‫ﻋﻠﻰ ﺍﻷﻗﻞ ﺳﻨﻮﻳﺎ؛‬
‫‪ -‬ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﺘﻘﺪﻣﺔ‪ :‬ﺗﻘﺪﺭ ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﺴﺐ ﺍﻟﻘﻄﺎﻉ ﺃﻭ ﳎﺎﻝ ﺍﻟﺴﻴﺎﺳﺎﺕ‪،‬‬
‫ﻭﺗ‪‬ﻨﺸﺮ ﻋﻠﻰ ﺍﻷﻗﻞ ﺳﻨﻮﻳﺎ ‪.‬ﻭﲦﺔ ﺭﻗﺎﺑﺔ‪ ،‬ﺃﻭ ﺃﻫﺪﺍﻑ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺑﺎﻟﻨﺴﺒﺔ ﳊﺠﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﲨﻴﻊ ﺍﳉﻮﺍﻧﺐ ﰲ ﻛﻴﻔﻴﺔ ﺣﻜﻢ ﺃﻱ ﺑﻠﺪ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺳﻴﺎﺳﺎﺗﻪ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬ ‫ﻳﺸﻤﻞ‬ ‫ﺍﳊﻮﻛﻤﺔ ﻫﻲ ﻣﻔﻬﻮﻡ ﻭﺍﺳﻊ‬
‫ﻭﺇﻃﺎﺭﻩ ﺍﻟﺘﻨﻈﻴﻤﻲ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻻﻟﺘﺰﺍﻡ ﺑﺴﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ‪.‬‬

‫‪ -1‬ﺣﻮﻛﻤﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‬

‫ﻳﻌﻮﺩ ﻟﻔﻆ ﺍﳊﻮﻛﻤﺔ ﺇﱃ ﻛﻠﻤﺔ ﺇﻏﺮﻳﻘﻴﺔ ﻗﺪﳝﺔ ﺗﻌﱪ ﻋﻦ ﻗﺪﺭﺓ ﺭﺑﺎﻥ ﺍﻟﺴﻔﻴﻨﺔ ﺍﻹﻏﺮﻳﻘﻴﺔ ﻭﻣﻬﺎﺭﺍﺗﻪ ﰲ ﻗﻴﺎﺩﺓ‬
‫ﺍﻟﺴﻔﻴﻨﺔ ﻭﺳﻂ ﺍﻷﻣﻮﺍﺝ ﻭﺍﻷﻋﺎﺻﲑ ﻭﺍﻟﻌﻮﺍﺻﻒ‪ ،‬ﻭﻣﺎ ﳝﺘﻠﻜﻪ ﻣﻦ ﻗﻴﻢ ﻭﺃﺧﻼﻕ ﻧﺒﻴﻠﺔ ﻭﺳﻠﻮﻛﻴﺎﺕ ﻧﺰﻳﻬﺔ ﺷﺮﻳﻔﺔ ﰲ‬
‫ﺍﳊﻔﺎﻅ ﻋﻠﻰ ﺃﺭﻭﺍﺡ ﻭﳑﺘﻠﻜﺎﺕ ﺍﻟﺮﻛﺎﺏ‪.‬‬

‫ﰎ ﺗﻌﺮﻳﻒ ﺍﳊﻮﻛﻤﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﺑﺄ‪‬ﺎ " ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﱵ ﺗﺘﻔﺎﻋﻞ ﻣﻦ ﺧﻼﳍﺎ ﺍﳉﻬﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ ﻭﻏﲑ‬
‫ﺍﳊﻜﻮﻣﻴﺔ ﻟﺘﺼﻤﻴﻢ ﻭﺗﻨﻔﻴﺬ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺿﻤﻦ ﳎﻤﻮﻋﺔ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﺮﲰﻴﺔ ﻭﻏﲑ ﺍﻟﺮﲰﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﺍﻟﺴﻠﻄﺔ‪،‬‬
‫ﻭﺗﺸﻜﻠﻬﺎ ﺍﻟﺴﻠﻄﺔ ﰲ ﺣﺪ ﺫﺍ‪‬ﺎ"‪ .1‬ﺃﻣﺎ ﺑﺮﻧﺎﻣﺞ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﺍﻹﳕﺎﺋﻲ ﻓﻌﺮﻓﻬﺎ ﻋﻠﻰ ﺃ‪‬ﺎ " ﳑﺎﺭﺳﺔ ﺍﻟﺴﻠﻄﺎﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺴﻴﺎﺳﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻹﺩﺍﺭﺓ ﺷﺆﻭﻥ ﺍ‪‬ﺘﻤﻊ ﻋﻠﻰ ﻛﺎﻓﺔ ﻣﺴﺘﻮﻳﺎﺗﻪ‪ ،‬ﻛﻤﺎ ﺃ‪‬ﺎ ﺍﻟﺘﻘﺎﻟﻴﺪ ﻭﺍﳌﺆﺳﺴﺎﺕ‬
‫ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﺗﻘﺮﺭ ﻛﻴﻔﻴﺔ ﳑﺎﺭﺳﺔ ﺍﻟﺴﻠﻄﺔ‪ ،‬ﻭﻛﻴﻔﻴﺔ ﲰﺎﻉ ﺻﻮﺕ ﺍﳌﻮﺍﻃﻨﲔ‪ ،‬ﻭﻛﻴﻔﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭﺍﺕ ﰲ ﻗﻀﺎﻳﺎ‬
‫ﺫﺍﺕ ﺍﻫﺘﻤﺎﻡ ﻋﺎﻡ"‪.2‬‬

‫ﺗﺘﺄﻟﻒ ﺍﳊﻮﻛﻤﺔ ﻣﻦ ﻗﻮﺍﻋﺪ ﻣﻜﺘﻮﺑﺔ ﻭﻗﻮﺍﻋﺪ ﻏﲑ ﻣﻜﺘﻮﺑﺔ ﲟﻮﺟﺒﻬﺎ ﲤﺎﺭﺱ ﺍﳊﻜﻮﻣﺎﺕ ﺳﻠﻄﺎ‪‬ﺎ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ‬
‫ﻗﺪﺭ‪‬ﺎ ﻋﻠﻰ ﺻﻴﺎﻏﺔ ﺳﻴﺎﺳﺎﺕ ﺳﻠﻴﻤﺔ ﻭﺗﻄﺒﻴﻘﻬﺎ ﻭﺍﳊﻔﺎﻅ ﻋﻠﻰ ﺍﻻﻟﺘﺰﺍﻡ ﺑﺴﻴﺎﺩﺓ ﺍﻟﻘﺎﻧﻮﻥ‪ . 3‬ﻭﻓﻘﺎ ﻟﻠﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،‬ﻓﺈﻥ‬

‫‪1World bank, Governance for development: The challenges, World Development Report 2017,‬‬
‫‪P 41.‬‬
‫‪ 2‬ﺣﻜﻴﻢ ﺑﻮﺟﻄﻮ‪ ،‬ﺃﺳﺒﺎﺏ ﻋﺼﺮﻧﺔ ﻧﻈﺎﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ ‪ ،‬ﳎﻠﺔ ﻋﻠﻤﻴﺔ ﺩﻭﺭﻳﺔ ﳏﻜﻤﺔ ﺗﺼﺪﺭ‬
‫ﻋﻦ ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪ ،2‬ﺣﺠﻢ ‪ 4‬ﻋﺪﺩ‪ 01‬ﺳﻨﺔ ‪ ،2014‬ﺹ ﺹ ‪.193-179‬‬
‫‪ 3‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ :‬ﻣﺬﻛﺮﺓ ﻣﺮﺟﻌﻴﺔ‪ ،‬ﺍﳉﻠﺴﺔ ﺍﳌﻮﺍﺿﻴﻌﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ‪:‬ﺗﻌﺰﻳﺰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ ﺍﻟﺮﺷﻴﺪﺓ‪.‬‬

‫‪175‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﻌﺎﳌﻴﺔ ﻟﻠﺤﻮﻛﻤﺔ ‪‬ﺪﻑ ﺇﱃ ﻣﺴﺎﻋﺪﺓ ﺍﻟﺒﻠﺪﺍﻥ ﻋﻠﻰ ﺗﻌﺰﻳﺰ ﺃﻧﻈﻤﺔ ﺍﳊﻮﻛﻤﺔ ﰲ ﻋﺪﺓ ﳎﺎﻻﺕ‪ ،‬ﻭﰲ ﺍ‪‬ﺎﻝ‬
‫ﺍﳌﺎﱄ ﻓﺈﻥ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﻌﺎﳌﻴﺔ ﻟﻠﺤﻮﻛﻤﺔ ﺗﺴﺎﻋﺪ ﺍﻟﺒﻠﺪﺍﻥ ﻋﻠﻰ ﺭﺳﻢ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺗﻨﻔﻴﺬ ﺍﻹﺟﺮﺍﺀﺍﺕ ﻟﺘﺤﺴﲔ ﲢﺼﻴﻞ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﺍﻹﺩﺍﺭﺓ‪ ،‬ﻭﺗﺮﺷﻴﺪ ﺍﺳﺘﺨﺪﺍﻡ ﺍﳌﻮﺍﺭﺩ‪ ،‬ﻭﲢﺴﲔ ﺇﺩﺍﺭﺓ ﺷﺆﻭﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ‪.1‬‬

‫)‪Kaufman et al 2001 ،Acemoglu, Johnson, and Robinson, 1999‬‬ ‫ﺗﺸﲑ ﻋﺪﺩ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ‬
‫‪ ،Freund and Rijkers,2012‬ﺃﻥ ﺍﻟﺒﻠﺪﺍﻥ ﺫﺍﺕ ﻧﻈﻢ ﺍﳊﻮﻛﻤﺔ ﺍﳉﻴﺪﺓ ﲢﻘﻖ ﳒﺎﺣﺎ ﺃﻛﱪ ﰲ ﺗﻮﻟﻴﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﻭﲢﻘﻴﻖ ﺍﻟﻨﻤﻮ ﻭﺗﻮﻓﲑ ﻓﺮﺹ ﺍﻟﻌﻤﻞ‪ ،‬ﻭﺃﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻣﻄﻠﺐ ﺃﺳﺎﺳﻲ ﻣﻬﻢ ﻟﻠﺤﻮﻛﻤﺔ ﺍﻟﺮﺷﻴﺪﺓ ﻷ‪‬ﺎ ﺗﺴﺎﻋﺪ ﰲ ﺗﻮﺿﻴﺢ‬
‫ﺍﻟﻘﻮﺍﻋﺪ ﻭﺍﳌﺆﺳﺴﺎﺕ ﻭﺗﺮﺟﻊ ﻫﺬﻩ ﺍﻵﺛﺎﺭ ﺑﺪﺭﺟﺔ ﻛﺒﲑﺓ ﺇﱃ ﺗﻘﻠﺺ ﺣﻴﺰ ﺍﻟﻔﺴﺎﺩ‪ ،‬ﻧﻈﺮﺍ ﻟﻘﻴﺎﻡ ﺍﳊﻜﻮﻣﺎﺕ ﺑﺰﻳﺎﺩﺓ‬
‫ﺇﻣﻜﺎﻧﺎﺕ ﺍﻻﻃﻼﻉ ﺍﻟﻌﺎﻡ ﻋﻠﻰ ﺍﳌﻌﻠﻮﻣﺎﺕ ﳑﺎ ﳚﻌﻞ ﺍﻟﻘﻮﺍﻋﺪ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎ ‪،‬ﺑﻴﻨﻤﺎ ﳜﻀﻊ ﻭﺍﺿﻌﻮﻫﺎ ﻟﺪﺭﺟﺔ ﺃﻛﱪ ﻣﻦ‬
‫ﺍﳌﺴﺎﺀﻟﺔ‪ .2‬ﺃﻣﺎ ﰲ ﻣﻨﺎﺥ ﺍﳊﻮﻛﻤﺔ ﺍﻟﻀﻌﻴﻔﺔ‪ ،‬ﺗﺰﺩﺍﺩ ﺣﻮﺍﻓﺰ ﺍﻟﻔﺴﺎﺩ ﻭﺗﻜﺜﺮ ﺍﻟﻔﺮﺹ ﳌﻤﺎﺭﺳﺘﻪ‪ .‬ﻭﻳﺆﺩﻱ ﺍﻟﻔﺴﺎﺩ ﺇﱃ ﺇﺿﻌﺎﻑ‬
‫ﺛﻘﺔ ﺍﳉﻤﺎﻫﲑ ﰲ ﺍﳊﻜﻮﻣﺔ‪ ،‬ﻛﻤﺎ ﻳﻬﺪﺩ ﻧﺰﺍﻫﺔ ﺍﻟﺴﻮﻕ‪ ،‬ﻭﻳﺸﻮﹺّﻩ ﺍﳌﻨﺎﻓﺴﺔ‪ ،‬ﻭﻳ‪‬ﻌﺮﹺّﺽ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺨﻄﺮ‪.‬‬

‫‪ -2‬ﺩﻭﺭ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﰲ ﺇﺭﺳﺎﺀ ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺃﺻﺒﺢ ﻣﻮﺿﻮﻉ ﺗﻨﺴﻴﻖ ﺳﻴﺎﺳﺎﺕ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺪﻭﱄ ﻣﻄﺮﻭﺣﺎ ﰲ ﺍﺟﺘﻤﺎﻋﺎﺕ ﳎﻤﻮﻋﺔ‬
‫ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﻧﺘﻴﺠﺔ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﱵ ﻧﺸﺄﺕ ﺑﻔﻌﻞ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﺘﺤﻔﻴﺰ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﻓﻘﺪ ﺃﺛﲑﺕ ﻣﺴﺄﻟﺔ ﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻨﺔ ‪ 2011‬ﻣﻦ ﺟﺎﻧﺐ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﻣﻨﻈﻤﺔ‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﰲ ﺗﻘﺮﻳﺮ ﻣﺸﺘﺮﻙ ﺇﱃ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﺑﺸﺄﻥ ﺩﻋﻢ ﺗﻨﻔﻴﺬ‬
‫ﺃﻧﻈﻤﺔ ﺿﺮﻳﺒﻴﺔ ﺃﻛﺜﺮ ﻛﻔﺎﺀﺓ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ .3‬ﻓﻤﻦ ﺑﲔ ﺗﻮﺻﻴﺎﺗﻪ‪ " :‬ﺿﺮﻭﺭﺓ ﺗﻜﺎﺛﻒ ﺍﳉﻬﻮﺩ ﻟﺘﺤﺪﻳﺪ ﻭﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺟﻌﻠﻬﺎ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ‪ ،‬ﻭﻃﻠﺐ ﻣﻦ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻭﺿﻊ ﺇﻃﺎﺭ ﲢﻠﻴﻠﻲ ﻟﺘﻘﻴﻴﻢ ﺗﻜﻠﻔﺔ ﻭﻣﻨﺎﻓﻊ ﺍﳌﻌﺎﻣﻼﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺎﺻﺔ‪ ،‬ﻭﻭﺿﻊ ﺗﻮﺟﻴﻬﺎﺕ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﺴﺘﺨﺪﻡ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳉﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ"‪ .4‬ﻭﰲ‬
‫ﺳﻨﺔ ‪ 2015‬ﺃﺻﺪﺭﺕ ﳎﻤﻮﻋﺔ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺴﺎﺑﻘﺔ ﺍﻟﺬﻛﺮ ﺗﻘﺮﻳﺮ‪‬ﺍ ﻳﺘﻀﻤﻦ ﺗﻮﺟﻴﻬﺎﺕ ﻟﻜﻴﻔﻴﺔ ﺗﺼﻤﻴﻢ ﻭﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﻤﺎﻥ ﺷﻔﺎﻓﻴﺘﻬﺎ‪ .‬ﺑﻌﻨﻮﺍﻥ‪:‬‬

‫‪1 http://www.albankaldawli.org/ar/topic/governance/overview#2‬‬
‫‪ 2‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ :‬ﻣﺬﻛﺮﺓ ﻣﺮﺟﻌﻴﺔ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪.‬‬
‫‪3 European Parliment, Promoting Good Tax-Governance in Third-Countries: The Role of The‬‬
‫‪EU, 2015,P 4.‬‬
‫‪4 OECD, Supporting the development of more effective tax systems, a report to the G-20,‬‬
‫‪development working group by the IMF, OECD, UN and World Bank, 2011, P 13.‬‬

‫‪176‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪"Options pour une utilisation efficace et efficiente des incitations fiscales à l’investissement‬‬
‫"‪dans les pays à faible revenu‬‬

‫ﻭﰲ ﺍﺟﺘﻤﺎﻉ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﺷﻬﺮ ﺃﻓﺮﻳﻞ ﺳﻨﺔ ‪ 2017‬ﺑﺄﳌﺎﻧﻴﺎ ﲤﺖ ﻣﻨﺎﻗﺸﺔ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ‪ ،‬ﺣﻴﺚ ﺧﻠﺼﺖ‬
‫ﺍﳌﻨﺎﻗﺸﺎﺕ ﺇﱃ ﺃﻥ ﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﺪﻭﱄ ﺑﺸﺄﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﰲ ﻇﻞ ﺍﻟﻈﺮﻭﻑ ﺍﳊﺎﻟﻴﺔ‪ ،‬ﻣﻦ ﻏﲑ ﺍﳌﺮﺟﺢ ﺃﻥ ﳛﻘﻖ ﺗﻘﺪﻣﺎ‬
‫ﺣﻴﺚ ﻻ ﺗﻮﺟﺪ ﻣﻌﻠﻮﻣﺎﺕ ﻛﺎﻓﻴﺔ ﺣﻮﻝ ﻫﺬﻩ ﺍﳌﺴﺄﻟﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻓﺈﻥ ﺍﳋﻄﻮﺓ ﺍﻷﻭﱃ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻫﻲ ﻭﺿﻊ ﻣﻌﺎﻳﲑ‬
‫ﻭﺗﻮﺻﻴﺎﺕ ﺩﻭﻟﻴﺔ ﺑﺸﺄﻥ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺘﻬﺎ‪ ،‬ﻭﻛﻴﻔﻴﺔ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ‪ ،‬ﻭﻭﺿﻊ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ‬
‫ﺩﻭﻟﻴﺔ ﻣﻊ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺍﻻﺧﺘﻼﻓﺎﺕ ﻣﻊ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻣﺜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻭﺑﺸﻜﻞ ﺃﻛﺜﺮ ﲢﺪﻳﺪ‪‬ﺍ ﰲ‬
‫ﺇﻃﺎﺭ ﺇﺟﺮﺍﺀﺍﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ )ﻳﺘﻢ ﺣﺎﻟﻴﺎ ﺗﻨﻔﻴﺬ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ(‪ .‬ﻭﻫﺬﺍ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﺴﺎﻋﺪ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻋﻠﻰ‬
‫ﺍﳌﺴﺘﻮﻯ ﺍﶈﻠﻲ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺳﻴﻜﻮﻥ ﻣﻦ ﺍﻷﺳﻬﻞ ﺗﻘﻴﻴﻢ ﻛﻔﺎﺀﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺳﻴﺴﺎﻋﺪ‬
‫ﻋﻠﻰ ﲢﺴﲔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺪﻭﱄ ﺍﶈﺘﻤﻞ ﰲ ﺍﳌﺴﺘﻘﺒﻞ‪.‬‬

‫ﻭﰎ ﰲ ﻫﺬﺍ ﺍﻻﺟﺘﻤﺎﻉ ﺗﻘﺪﱘ ﻋﺪﺓ ﻣﻘﺘﺮﺣﺎﺕ ﻟﺘﻄﻮﻳﺮ ﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺪﻭﱄ ﻣﺴﺘﻘﺒﻼ ﺑﺎﻟﺘﻨﺴﻴﻖ ﻣﻊ ﻣﻨﻈﻤﺔ‬
‫ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻭﺍﳌﻨﻈﻤﺎﺕ ﺍﻹﻗﻠﻴﻤﻴﺔ ﺍﳌﺘﺨﺼﺼﺔ )ﻣﺜﻞ ﻣﻨﺘﺪﻯ‬
‫ﺇﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻷﻓﺮﻳﻘﻴﺔ )‪ (ATAF‬ﻭ ﺍﳌﻨﻈﻤﺔ ﺍﻷﻭﺭﻭﺑﻴﺔ ﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﺍﺋﺐ )‪ ،(IOTA‬ﺣﻴﺚ ﳝﻜﻦ ﺃﻥ ﻳﺘﺨﺬ ﻫﺬﺍ‬
‫ﺍﻟﺘﻨﺴﻴﻖ ﻋﺪﺓ ﺃﺷﻜﺎﻝ‪ ،‬ﻛﺈﺑﺮﺍﻡ ﺍﺗﻔﺎﻗﻴﺔ ﻏﲑ ﻣﻠﺰﻣﺔ ﺣﻮﻝ ﺿﺮﻳﺒﺔ ﻣﻌﻴﻨﺔ ﺇﱃ ﺇﻃﺎﺭ ﺗﺸﺮﻳﻌﻲ ﻣﺸﺘﺮﻙ‪ ،‬ﺃﻭ ﺣﺼﺮ ﺍﻟﺘﻌﺎﻭﻥ‬
‫ﺍﻟﻀﺮﻳﱯ ﰲ ﻗﻄﺎﻉ ﻣﻌﲔ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻨﺴﻖ ﳎﻤﻮﻋﺔ ﺑﻠﺪﺍﻥ ﰲ ﻣﻨﻄﻘﺔ ﻣﺎ ﺳﻴﺎﺳﺎ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﻳﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ‬
‫ﺍﻹﻗﻠﻴﻤﻲ ﺃﻭﻻﹰ‪ ،‬ﻣﻦ ﺃﺟﻞ ﲣﻔﻴﻒ ﺍﻵﺛﺎﺭ ﺍﳉﺎﻧﺒﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ ﺍﻟﱵ ﻗﺪ ﺗﻨﺸﺄ ﻋﻦ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﻳﻨﺒﻐﻲ ﻷﻱ ﺍﺗﻔﺎﻕ‬
‫ﺗﻌﺎﻭﻥ ﺩﻭﱄ ﳚﻤﻊ ﺑﲔ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ ﺍﻟﻨﻈﺮ ﰲ ﺃﻭﺟﻪ ﻋﺪﻡ ﺍﻟﺘﻤﺎﺛﻞ ﻓﻴﻤﺎ ﺑﻴﻨﻬﺎ ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﺗﻜﻮﻥ‬
‫ﺍﻟﻨﺘﻴﺠﺔ ﻫﻲ ﺍﳍﻴﻜﻞ ﺍﻟﺬﻱ ﻳﻔﻴﺪﻫﺎ ﲨﻴﻌﺎ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ‪ .‬ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺴﺘﺨﺪﻡ ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬
‫ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻛﺄﺩﺍﺓ ﺳﻴﺎﺳﻴﺔ ﺣﺎﲰﺔ ﻭﻻ ﳝﻜﻦ ﺍﻟﺘﺮﺍﺟﻊ ﻋﻨﻬﺎ ﺑﺴﻬﻮﻟﺔ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻘﲏ‪ ،‬ﻓﺘﻢ ﺍﻗﺘﺮﺍﺡ ﺃﻥ ﻳﺘﺨﺬ ﺷﻜﻞ ﻛﺘﻴﺒﺎﺕ )ﺩﻟﻴﻞ( ﻭﻭﺭﺷﺎﺕ ﻋﻤﻞ ﻭﳕﺎﺫﺝ ﺗﻘﻴﻴﻢ‪ ،‬ﻭﳚﺐ ﺃﻥ‬
‫ﻳﻜﻮﻥ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺇﻧﺸﺎﺀ ﻭﺗﺼﻨﻴﻒ ﻭﻧﺸﺮ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺛﻮﻗﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺸﻤﻞ ﺍﻟﺘﺤﻠﻴﻞ ﺍﳉﻮﺍﻧﺐ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺒﻴﺌﻴﺔ ﻭﻛﺬﻟﻚ ﺍﻵﺛﺎﺭ ﺍﻹﻗﻠﻴﻤﻴﺔ ﻭﺍﻟﺪﻭﻟﻴﺔ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﺃﺧﲑﺍ‪ ،‬ﳝﻜﻦ ﺃﻥ‬
‫ﻳﺸﻤﻞ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻘﲏ ﺗﻮﺣﻴﺪ ﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﺗﻘﻮﻡ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺑﺎﻟﻔﻌﻞ ﺑﻨﺸﺮ ﻣﻌﻠﻮﻣﺎﺕ‬
‫ﺣﻮﻝ ﻧﻔﻘﺎ‪‬ﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﻣﺎ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺃﻭ ﰲ ﺗﻘﺎﺭﻳﺮ ﺩﻭﺭﻳﺔ ﻣﻨﻔﺼﻠﺔ‪.‬‬

‫‪177‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -3‬ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﳊﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬

‫ﺗﻨﻔﻴﺬﺍ ﻟﺘﻮﺻﻴﺎﺕ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ ﻟﺴﻨﺔ‪ ،2011‬ﻭﺿﻌﺖ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺳﻨﺔ ‪2013‬‬
‫ﻋﺸﺮﺓ ﻣﺒﺎﺩﺉ ﻟﺘﻌﺰﻳﺰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺣﻮﻛﻤﺔ ﺃﻓﻀﻞ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ .‬ﻭﺗﺮﻯ ﺍﳌﻨﻈﻤﺔ ﺃﻥ ﻫﺬﻩ ﺍﳌﺒﺎﺩﺉ ﺗﺸﻜﻞ‬
‫ﺇﻃﺎﺭ ﻋﺎﳌﻴﺎ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ ﻟﻀﻤﺎﻥ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻟﺘﻌﺰﻳﺰ ﺷﻔﺎﻓﻴﺔ ﻋﻤﻠﻴﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻭﺇﺛﺮﺍﺀ‬
‫‪1‬‬
‫ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳌﺘﺎﺣﺔ ﻋﻦ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳊﺪ ﻣﻦ ﺧﻄﺮ ﺍﻟﺘﻌﺴﻒ ﰲ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻭﺗﻌﺰﻳﺰ ﺍﳌﺴﺎﺀﻟﺔ‪ .‬ﻭﻫﻲ‪:‬‬

‫ﺍﳌﺒﺪﺃ ‪ -1‬ﻧﺸﺮ ﻗﺎﺋﻤﺔ ﲜﻤﻴﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻣﻊ ﺫﻛﺮ ﺃﻫﺪﺍﻓﻬﺎ‪ :‬ﳚﺐ ﻣﻨﺢ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻘﻂ‬
‫ﻭﻓﻘﹰﺎ ﻟﺴﻴﺎﺳﺔ ﺷﺎﻣﻠﺔ ﲢﺪﺩ ﺍﳌﺒﺎﺩﺉ ﻭﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﻹﺩﺧﺎﻝ ﺃﻭ ﺍﺳﺘﻤﺮﺍﺭ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﳚﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺎﺕ‬
‫ﺗﻘﺪﱘ ﻣﱪﺭ ﻟﻠﺤﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﺜﻞ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻹﻗﻠﻴﻤﻴﺔ‪ ،‬ﻭﺧﻠﻖ ﻓﺮﺹ ﺍﻟﻌﻤﻞ( ﻣﻊ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻮﻗﻌﺔ ﻭﺍﳌﻨﺎﻓﻊ ﺍﳌﻘﺼﻮﺩﺓ‪.‬‬
‫ﳚﺐ ﺃﻥ ﻳﺘﻢ ﺍﻹﻋﻼﻥ ﻋﻦ ﺫﻟﻚ ﺑﺸﻜﻞ ﻋﺎﻡ ﻣﻦ ﺧﻼﻝ ﺑﻴﺎﻥ ﻳﺘﻢ ﲢﺪﻳﺜﻪ ﺑﺎﻧﺘﻈﺎﻡ‪ .‬ﻳﻮﻓﺮ ﻣﺜﻞ ﻫﺬﺍ ﺍﻟﺒﻴﺎﻥ ﺍﻷﺳﺎﺱ ﻟﺘﻘﻴﻴﻢ‬
‫ﺃﺩﺍﺀ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺃﻱ ﺗﺪﺍﺧﻞ ﻭﺍﺯﺩﻭﺍﺟﻴﺔ ﻭﻳﺘﻴﺢ ﻣﺴﺎﺀﻟﺔ ﺍﳊﻜﻮﻣﺎﺕ ﻋﻦ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﻣﻨﺤﺘﻬﺎ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ – 2‬ﺗﻮﻓﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻣﻦ ﺧﻼﻝ ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ ﻓﻘﻂ‪ :‬ﻳﺘﻢ ﺇﻧﺸﺎﺀ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻟﻼﺳﺘﺜﻤﺎﺭ ﻣﻦ ﺣﻴﺚ ﺍﳌﺒﺪﺃ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﺜﻞ ﻗﺎﻧﻮﻥ ﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ( ‪ ،‬ﻭﻟﻜﻦ ﰲ ﻛﺜﲑ ﻣﻦ ﺍﳊﺎﻻﺕ‬
‫ﻋﻦ ﻃﺮﻳﻖ ﺗﺸﺮﻳﻌﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺍﳌﻨﺎﻃﻖ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳋﺎﺻﺔ ‪ ،‬ﻭﻣﺎ ﺇﱃ ﺫﻟﻚ ‪ ،‬ﻭﰲ ﺣﺎﻻﺕ ﺃﺧﺮﻯ ﻳﻜﻮﻥ ﺫﻟﻚ‬
‫ﻣﻮﺿﻮﻉ ﻣﺮﺍﺳﻴﻢ ﺃﻭ ﻗﺮﺍﺭﺍﺕ ﻓﺮﺩﻳﺔ‪ .‬ﻭﳍﺬﺍ ﺍﻟﺴﺒﺐ ‪ ،‬ﻓﺈﻥ ﻣﺪﻯ ﺍﻟﻮﺻﻮﻝ ﺍﳊﻘﻴﻘﻲ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ ﻻ ﻳﻜﻮﻥ ﻭﺍﺿﺢ ﲤﺎﻣﺎ‪.‬‬
‫ﻟﺬﻟﻚ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺗﻮﺣﻴﺪ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﻭﻣﻌﺎﻳﲑ ﺃﻫﻠﻴﺘﻬﺎ ﻭﻧﺸﺮﻫﺎ ﰲ ﺍ‪‬ﻤﻮﻋﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ ﻟﻘﺎﻧﻮﻥ‬
‫ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﺇﻥ ﺗﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﰲ ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ )ﺃﻭ ﺗﻨﻌﻜﺲ ﰲ ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ( ﻳﺰﻳﺪ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﻗﺪ‬
‫ﳝﻜﹼﻦ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺇﺩﺍﺭ‪‬ﺎ‪ .‬ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺗﻠﻚ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﺑﺴﻴﻄﺔ ﻗﺪﺭ ﺍﻹﻣﻜﺎﻥ ﻟﻠﻤﺴﺘﻔﻴﺪ‬
‫ﻟﻠﺘﻘﺪﻡ ﺑﻄﻠﺒﻬﺎ‪ ،‬ﻭﻟﻺﺩﺍﺭﺓ ﻟﺘﺴﻴﲑﻫﺎ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -3‬ﺗﻮﺣﻴﺪ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﲢﺖ ﺳﻠﻄﺔ ﻫﻴﺌﺔ ﺣﻜﻮﻣﻴﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﺣﻴﺜﻤﺎ ﺃﻣﻜﻦ ﺫﻟﻚ‪ :‬ﳚﺐ‬
‫ﻭﺿﻊ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﺖ ﺳﻠﻄﺔ ﻫﻴﺌﺔ ﺣﻜﻮﻣﻴﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﳌﺜﺎﻟﻴﺔ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ .‬ﻗﺪ ﻳﻜﻮﻥ ﻣﻨﺢ‬
‫ﻭﺇﺩﺍﺭﺓ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻣﺴﺆﻭﻟﻴﺔ ﻭﺯﺍﺭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﺃﻭ ﺍﻟﺘﺠﺎﺭﺓ ﺃﻭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺃﻭ ﺍﻟﻮﺯﺍﺭﺍﺕ ﺍﻷﺧﺮﻯ‪ ،‬ﳑﺎ ﻳﺰﻳﺪ ﻣﻦ‬
‫ﳐﺎﻃﺮ ﺍﻟﻔﺴﺎﺩ ﻭﺍﻟﺒﺤﺚ ﻋﻦ ﺍﻟﺮﻳﻊ‪ .‬ﺇﻥ ﺗﻌﺰﻳﺰﻫﺎ ﰲ ﺇﻃﺎﺭ ﻫﻴﺌﺔ ﻭﺍﺣﺪﺓ ﻳﺰﻳﺪ ﻣﻦ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﻳﺴﺎﻋﺪ ﻋﻠﻰ ﲡﻨﺐ ﺍﻟﺘﺪﺍﺧﻞ‬
‫ﻏﲑ ﺍﳌﻘﺼﻮﺩ ﻭﺍﻟﺘﻨﺎﻗﻀﺎﺕ ﰲ ﺳﻴﺎﺳﺎﺕ ﺍﳊﻮﺍﻓﺰ ﻭﳛﺪ ﻣﻦ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻭﳝﻜ‪ّ‬ﻦ ﺻﻨ‪‬ﺎﻉ ﺍﻟﺴﻴﺎﺳﺔ ﻣﻦ ﻣﻌﺎﳉﺔ ﺍﳌﺸﺎﻛﻞ‬
‫ﺍﻟﱵ ﻗﺪ ﺗﻨﺸﺄ ﻣﻊ ﺣﻮﻛﻤﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﱵ ﺗﻜﻮﻥ ﻓﻴﻬﺎ ﻣﻨﺢ ﻭﺇﺩﺍﺭﺓ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻﻣﺮﻛﺰﻳﺔ ﻭ‪ /‬ﺃﻭ‬

‫‪1 OECD,Tax and development, principles to enhance the transparency and governance of tax‬‬
‫‪incentives for investment in developing countries, 2013.‬‬

‫‪178‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺗﻨﻔﺬ ﻣﻦ ﻗﺒﻞ ﻛﻞ ﻣﻦ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﺮﻛﺰﻳﺔ ﻭﺷﺒﻪ ﺍﻟﻮﻃﻨﻴﺔ‪ ،‬ﻳﻨﺒﻐﻲ‪ ،‬ﻗﺪﺭ ﺍﳌﺴﺘﻄﺎﻉ‪ ،‬ﺗﻨﺴﻴﻖ ﳐﺘﻠﻒ ﻣﺴﺘﻮﻳﺎﺕ ﺍﳊﻜﻮﻣﺔ‬
‫ﻟﺘﺤﻘﻴﻖ ﺃﻗﺼﻰ ﻗﺪﺭ ﻣﻦ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﺟﻬﻮﺩﻫﺎ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -4‬ﺿﻤﺎﻥ ﺃﻥ ﺗﻜﻮﻥ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﻣﻌﺘﻤﺪﺓ ﻣﻦ ﻗﺒﻞ ﺍﳌﺸﺮﻉ ﺃﻭ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ‪ :‬ﺍﳊﻮﺍﻓﺰ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻨﺸﺄ ﲟﻮﺟﺐ ﻣﺮﺍﺳﻴﻢ ﺃﻭ ﻗﺮﺍﺭﺍﺕ ﻓﺮﺩﻳﺔ ﻭﺍﻟﱵ ﻻ ﲣﻀﻊ ﻟﺘﺪﻗﻴﻖ ﺍﳌﺸﺮﻉ‪ ،‬ﻻ ﺗﻮﻓﺮ ﺷﻔﺎﻓﻴﺔ ﻛﺎﻓﻴﺔ‬
‫ﺑﺸﺄ‪‬ﺎ‪ ،‬ﺃﻭ ﺑﺸﺄﻥ ﺍﻟﻈﺮﻭﻑ ﺍﻟﱵ ﳝﻜﻦ ﻓﻴﻬﺎ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻨﻬﺎ‪ .‬ﻓﺎﻟﺘﺪﻗﻴﻖ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ ﺃﻭ ﺃﻱ ﺇﺟﺮﺍﺀ ﻣﻌﺎﺩﻝ‪ ،‬ﺃﻣﺮ ﻻ ﻏﲎ‬
‫ﻋﻨﻪ ﻟﻀﻤﺎﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳌﺴﺎﺀﻟﺔ ﰲ ﺇﺩﺍﺭﺓ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻳﻀﻤﻦ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﺃﻥ ﲣﻀﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﺪﻗﻴﻖ‬
‫ﺑﺸﺄﻥ ﺍﻟﻐﺮﺽ ﺍﳌﻘﺼﻮﺩ ﻣﻨﻬﺎ‪ ،‬ﻭﺗﻜﺎﻟﻴﻔﻬﺎ ﻭﻛﺬﻟﻚ ﻓﻮﺍﺋﺪﻫﺎ ﺍﳌﺘﻮﻗﻌﺔ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﺪﻭﻟﺔ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -5‬ﺇﺩﺍﺭﺓ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﺑﻄﺮﻳﻘﺔ ﺷﻔﺎﻓﺔ‪ :‬ﲟﺠﺮﺩ ﺇﺻﺪﺍﺭ ﺍﻷﺣﻜﺎﻡ ﰲ ﻗﻮﺍﻧﲔ ﻭﻟﻮﺍﺋﺢ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺫﺍﺕ ﺍﻟﺼﻠﺔ‪ ،‬ﳝﻜﻦ ﺃﻥ ﻳﻄﺎﻟﺐ ﺩﺍﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ ﺑﺎﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻦ ﻃﺮﻳﻖ ﺍﺳﺘﻴﻔﺎﺀ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻼﺯﻣﺔ ﻋﻠﻰ ﺍﻟﻨﺤﻮ‬
‫ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻪ‪ ،‬ﺩﻭﻥ ﺍﻟﺘﻔﺎﻭﺽ ﻣﻊ ﺃﻱ ﺳﻠﻄﺔ ﻣﻨﺢ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎﺀ ﻣﺎ ﻫﻮ ﻣﻨﺼﻮﺹ ﻋﻠﻴﻪ ﰲ ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺫﺍﺕ ﺍﻟﺼﻠﺔ‪.‬‬
‫ﳚﺐ ﺃﻥ ﻳﻜﻮﻥ ﺍﳊﺪ ﺍﻷﺩﱏ ﻣﻦ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻀﺮﻭﺭﻳﺔ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﻳﺴﺘﻮﻓﻴﻬﺎ ﺩﺍﻓﻌﻮ ﺍﻟﻀﺮﺍﺋﺐ ﰲ ﺣﺎﻟﺔ ﻭﺟﻮﺩ ﺣﺎﻓﺰ‬
‫ﺿﺮﻳﱯ ﻫﻮ ﺷﺮﻁ ﺗﻘﺪﱘ ﺇﻗﺮﺍﺭ ﺿﺮﻳﱯ ﰲ ﺣﺎﻟﺔ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﺿﺮﻳﺒﺔ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﰲ ﺣﺎﻟﺔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻷﺧﺮﻯ‪،‬‬
‫ﻳﺘﻀﻤﻦ ﺑﻴﺎﻥ ﺗﻔﺼﻴﻠﻲ ﻟﻺﻟﺘﺰﺍﻣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻷﺧﺮﻯ‪ .‬ﰲ ﺍﻟﻔﺘﺮﺓ ﺍﶈﺪﺩﺓ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻌﺰﻳﺰ ﺍﻟﺸﻔﺎﻓﻴﺔ‪،‬‬
‫ﺗﺴﺎﻫﻢ ﻣﻌﻠﻮﻣﺎﺕ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻫﺬﻩ ﰲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻜﻔﺎﺀﺓ ﻭﺍﳌﺴﺎﻭﺍﺓ ﰲ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻳﻨﺒﻐﻲ ﻟﻠﺴﻠﻄﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻳﻀﺎ ﺃﻥ ﺗﻘﻮﻡ ﺑﺸﻜﻞ ﺩﻭﺭﻱ ﺑﺈﺟﺮﺍﺀ ﻋﻤﻠﻴﺎﺕ ﺗﺪﻗﻴﻖ ﻟﻠﺤﺎﻻﺕ ﺍﻟﱵ ﺗﻄﺎﻟﺐ ﻓﻴﻬﺎ ﺑﺎﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﻤﺎﻥ‬
‫ﻋﺪﻡ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -6‬ﺣﺴﺎﺏ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻭﻧﺸﺮ ﺗﻘﺮﻳﺮ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﳚﺐ ﺍﻹﺑﻼﻍ‬
‫ﺑﺎﻧﺘﻈﺎﻡ ﻋﻦ ﻣﺒﻠﻎ ﺧﺴﺎﺭﺓ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﻨﺴﻮﺑﺔ ﺇﱃ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺫﻟﻚ ﺑﺸﻜﻞ ﻣﺜﺎﱄ ﻛﺠﺰﺀ ﻣﻦ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺴﻨﻮﻱ )ﻳﻐﻄﻲ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺋﻴﺴﻴﺔ(‪ .‬ﻋﺎﺩﺓ ﻣﺎ ﻳﺘﻢ ﻓﺤﺺ ﻣﻴﺰﺍﻧﻴﺎﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻋﻠﻰ‬
‫ﺃﺳﺎﺱ ﺳﻨﻮﻱ‪ ،‬ﻳﺘﻢ ﺇﺧﻔﺎﺀ ﺗﻜﻠﻔﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻨﺪﻣﺎ ﻻ ﻳﺘﻢ ﺣﺴﺎﺏ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ ﻭﺍﻹﺑﻼﻍ‬
‫ﻋﻨﻬﺎ‪ .‬ﺇﻥ ﺗﻀﻤﲔ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﻨﺎﺯﻝ ﻋﻨﻬﺎ ﲟﻮﺟﺐ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻋﻤﻠﻴﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻳﻮﻓﺮ ﻟﻮﺍﺿﻌﻲ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﺘﺪﺧﻞ ﺍﳌﻄﻠﻮﺏ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ ﻹﺛﺮﺍﺀ ﻗﺮﺍﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ .‬ﻛﻤﺎ ﺃ‪‬ﺎ ﺗﺪﻋﻢ ﺍﻟﺘﺨﻄﻴﻂ ﺍﳌﺎﱄ‬
‫ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﳌﺘﻮﺳﻂ ﻛﻤﺎ ﻳﺒﺪﻭ ﺃﻥ ﻛﻤﻴﺔ ﺻﻐﲑﺓ ﻣﻦ ﺍﻟﻌﺎﺋﺪﺍﺕ ﺍﻟﻀﺎﺋﻌﺔ ﰲ ﺍﻷﻭﻗﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﳉﻴﺪﺓ ﻗﺪ ﺗﺼﺒﺢ ﻣﺮﺗﻔﻌﺔ‬
‫ﻟﻠﻐﺎﻳﺔ ﺧﻼﻝ ﻓﺘﺮﺍﺕ ﺍﻟﻀﻐﻮﻁ ﺍﳌﺎﻟﻴﺔ‪ .‬ﳚﺐ ﺃﻥ ﻳﻌﺘﺮﻑ ﺣﺴﺎﺏ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳌﺘﺴﺎﻫﻠﺔ ﺑﺄﻥ ﻓﻮﺍﺋﺪ ﺑﻌﺾ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪،‬‬
‫ﺍﺳﺘﺨﺮﺍﺝ ﺍﳌﻌﺎﺩﻥ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﻗﺪ ﺗﺴﺘﻐﺮﻕ ﺳﻨﻮﺍﺕ ﻋﺪﻳﺪﺓ ﺣﱴ ﻳﺘﻢ ﺗﻘﺪﻳﺮ ﺍﳋﺴﺎﺋﺮ ﻋﻠﻰ ﻣﺪﻯ ﻓﺘﺮﺓ ﺍﻷﻋﻤﺎﻝ‬
‫ﺍﳌﻌﻨﻴﺔ‬

‫‪179‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺍﳌﺒﺪﺃ ‪ -7‬ﺇﺟﺮﺍﺀ ﻣﺮﺍﺟﻌﺎﺕ ﻣﻨﺘﻈﻤﺔ ﻟﻠﺤﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ ﻟﺘﻘﻴﻴﻤﻬﺎ ﺇﱃ ﺃﻱ ﻣﺪﻯ ﲢﻘﻖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﻌﻠﻨﺔ‪:‬‬
‫ﺇﺟﺮﺍﺀ ﻣﺮﺍﺟﻌﺔ ﺩﻭﺭﻳﺔ ﻻﺳﺘﻤﺮﺍﺭ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳊﺎﻟﻴﺔ ﻣﻦ ﺧﻼﻝ ﺗﻘﻴﻴﻢ ﻣﺪﻯ ﺍﺳﺘﻴﻔﺎﺋﻬﺎ ﻟﻸﻫﺪﺍﻑ ﺍﳌﺬﻛﻮﺭﺓ‪ .‬ﲟﺠﺮﺩ‬
‫ﻣﻨﺢ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺒﻘﻰ ﻋﺎﺩﺓ ﰲ ﺍﻟﻘﻮﺍﻧﲔ ﻣﺎ ﱂ ﻳﺘﻢ ﺇﻟﻐﺎﺅﻩ ﺃﻭ ﺗﻘﺪﳝﻪ ﻣﻊ "ﺷﺮﻁ ﺍﻟﻐﺮﻭﺏ"‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻫﻨﺎﻙ ﺣﺎﺟﺔ‬
‫ﻟﺘﻘﻴﻴﻢ ﺍﻷﺩﺍﺀ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﻨﺘﻈﻢ‪ .‬ﳝﻜﻦ ﺇﺟﺮﺍﺀ ﻣﺮﺍﺟﻌﺎﺕ ﺍﻷﺩﺍﺀ ﻣﺮﺓ ﻛﻞ ﺑﻀﻊ ﺳﻨﻮﺍﺕ ﻭﺗﺸﻤﻞ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﻛﺬﻟﻚ‬
‫ﻓﻮﺍﺋﺪ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﺫﺍ ﻛﺎﻧﺖ ﻗﺪ ﺣﻘﻘﺖ ﺃﻫﺪﺍﻓﻬﺎ ﺍﳌﻨﺸﻮﺩﺓ‪ .‬ﻭﺳﻮﻑ ﺗﺴﺎﻋﺪ ﻧﺘﺎﺋﺞ ﻫﺬﻩ ﺍﳌﺮﺍﺟﻌﺎﺕ ﺍﻟﺪﻭﺭﻳﺔ ﰲ‬
‫ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺣﻮﻝ ﺍﺳﺘﻤﺮﺍﺭ ﺃﻭ ﺇﺯﺍﻟﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻔﺮﺩﻳﺔ‪ .‬ﳚﺐ ﺍﻹﺑﻼﻍ ﻋﻦ ﻣﻌﺎﻳﲑ ﺍﳌﺮﺍﺟﻌﺔ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺑﺸﻜﻞ ﻋﺎﻡ‪.‬‬
‫ﳚﺐ ﻗﺪﺭ ﺍﳌﺴﺘﻄﺎﻉ‪ ،‬ﺗﺘﺒﻊ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ‪ ،‬ﺳﻮﺍﺀ ﺍﳉﻴﺪﺓ )ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ‪ ،‬ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻹﺿﺎﻓﻴﺔ( ﻭﺍﻟﺴﻴﺌﺔ‬
‫)ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﳌﺜﺎﻝ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻘﻮﻱ( ﻭﺇﺑﻼﻏﻬﺎ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -8‬ﲢﺪﻳﺪ ﰲ ﺗﻘﺮﻳﺮ ﻣﻨﺘﻈﻢ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺍﻟﺮﺋﻴﺴﻴﲔ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ‪ ،‬ﻣﻮﺯﻋﺔ‬
‫ﺣﺴﺐ ﻧﻈﻢ ﺿﺮﻳﺒﻴﺔ ﳏﺪﺩﺓ) ﺇﺫﺍ ﻛﺎﻥ ﺫﻟﻚ ﳑﻜﻨﺎ(‪ :‬ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﳌﻤﻜﻦ ﺃﻥ ﻳﺴﺘﻔﻴﺪ ﻗﻠﻴﻞ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺃﻭ‬
‫ﺍﻟﻘﻄﺎﻋﺎﺕ ﻣﻦ ﻣﻌﻈﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺘﻀﻤﻦ ﺑﻴﺎﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺗﻔﺼﻴﻼﺕ ﻛﺎﻓﻴﺔ ﻟﺘﻤﻜﲔ ﻭﺍﺿﻌﻲ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ ﻣﻦ ﲢﺪﻳﺪ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻟﱵ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﺃﺣﻜﺎﻡ ﺿﺮﻳﺒﻴﺔ ﳏﺪﺩﺓ‪ ،‬ﻭﻋﻨﺪﻣﺎ ﻳﺘﻮﺍﻓﻖ ﺫﻟﻚ ﻣﻊ ﻣﺘﻄﻠﺒﺎﺕ ﺍﻟﻘﻮﺍﻧﲔ‬
‫ﻭﺍﻟﻠﻮﺍﺋﺢ ﺍﻟﱵ ﲢﻜﻢ ﺳﺮﻳﺔ ﺩﺍﻓﻊ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻗﺪ ﺗﺮﻏﺐ ﺍﻟﺴﻠﻄﺎﺕ ﰲ ﺍﻟﻨﻈﺮ ﺑﺎﻟﺘﻔﺼﻴﻞ ﰲ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺍﻟﺮﺋﻴﺴﻴﲔ ﻣﻦ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳌﺒﺎﻟﻎ ﺍﻟﱵ ﺍﺳﺘﻔﺎﺩﻭﺍ ﻣﻨﻬﺎ‪ .‬ﺇﻥ ﺟﻌﻞ ﻣﺜﻞ ﻫﺬﻩ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻠﻨﻴﺔ ﳝﻜﻦ ﺃﻥ ﻳﻌﺰﺯ ﺷﺮﻋﻴﺔ ﺍﳊﻜﻮﻣﺎﺕ‬
‫ﻭﺳﻠﻄﺎﺕ ﺇﺩﺍﺭﺍ‪‬ﺎ ﰲ ﻧﻈﺮ ﺍﳌﻮﺍﻃﻨﲔ‪ ،‬ﻭﺍﻟﱵ ﺑﺪﻭﺭﻫﺎ ﳝﻜﻦ ﺃﻥ ﺗﻌﺰﺯ ﺍﻻﻣﺘﺜﺎﻝ ﻋﻠﻰ ﻧﻄﺎﻕ ﺃﻭﺳﻊ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -9‬ﲨﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﺸﻜﻞ ﻣﻨﻬﺠﻲ ﻹﻃﻌﺎﻡ ﺍﻟﺘﻘﺮﻳﺮ ﺣﻮﻝ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺭﺻﺪ ﺍﻵﺛﺎﺭ ﺍﻟﻌﺎﻣﺔ ﻭﻓﻌﺎﻟﻴﺔ ﻛﻞ‬
‫ﻧﻔﻘﺔ ﺿﺮﻳﺒﺔ ﺑﺸﻜﻞ ﻓﺮﺩﻱ‪ :‬ﻳﺘﻄﻠﺐ ﲢﻠﻴﻞ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻜﺜﲑ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻛﺎﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﻨﺸﻮﺭﺓ‪ ،‬ﺍﳌﻴﺰﺍﻧﻴﺔ‪،‬‬
‫ﻭﺍﳌﺮﺍﺟﻌﺎﺕ ﺍﻟﺪﻭﺭﻳﺔ‪ ،‬ﻭﺗﺘﺒﻊ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ ﺍﻟﺴﻠﻮﻛﻴﺔ ﻣﻦ ﻗﺒﻞ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ‪ ،‬ﺍﱁ‪ .‬ﻭﻟﺬﻟﻚ ﻓﻤﻦ ﺍﻟﻀﺮﻭﺭﻱ ﲨﻊ‬
‫ﺩﻭﺭﻳﺎ ﺑﻴﺎﻧﺎﺕ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﲢﻠﻴﻞ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﺴﺘﻤﺮ ﻣﻦ ﻗﺒﻞ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻭﻗﺪ ﻳﻜﻮﻥ ﻣﻦ‬
‫ﺍﻟﻀﺮﻭﺭﻱ ﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﻭﺿﻊ ﺁﻟﻴﺎﺕ ﺧﺎﺻﺔ ﳍﺬﻩ ﺍﻟﻐﺎﻳﺔ‪.‬‬
‫ﺍﳌﺒﺪﺃ ‪ -10‬ﺗﻜﺜﻴﻒ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻹﻗﻠﻴﻤﻲ ﳌﻨﻊ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻀﺎﺭﺓ‪ :‬ﰲ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳊﺎﻻﺕ‪ ،‬ﺗﻘﺪﻡ ﺍﳊﻮﺍﻓﺰ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﺳﺘﺠﺎﺑﺔ ﳌﺎ ﺗﻘﺪﻣﻪ ﺍﻟﺪﻭﻝ ﺍ‪‬ﺎﻭﺭﺓ‪ .‬ﻭﻣﻦ ﻫﻨﺎ ﻻ ﳝﻜﻦ ﻣﻌﺎﳉﺔ ﻣﺴﺄﻟﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﻌﺰﻝ ﻋﻦ ﻏﲑﻫﺎ‪ .‬ﳝﻜﻦ‬
‫ﻟﻠﺤﻜﻮﻣﺎﺕ ﺍﻟﻌﻤﻞ ﻣﻌﺎ ﻋﻠﻰ ﺃﺳﺎﺱ ﺇﻗﻠﻴﻤﻲ ﻟﺰﻳﺎﺩﺓ ﺍﻟﺘﻌﺎﻭﻥ ﰲ ﳎﺎﻝ ﺍﻟﻀﺮﺍﺋﺐ ﻟﺘﺠﻨﺐ ﺍﻹﺿﺮﺍﺭ ﺑﺒﻌﻀﻬﺎ ﻋﻨﺪﻣﺎ ﺗﻘﺪﻡ‬
‫ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﺗﻨﺎﻓﺴﻴﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﺗﺸﻤﻞ ﺍﳉﻬﻮﺩ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺗﻌﺰﻳﺰ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻹﻗﻠﻴﻤﻲ ﺃﻳﻀﺎ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﺩﻭﺍﺕ ﻏﲑ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﺜﻞ ﺍﻹﻋﺎﻧﺎﺕ ﺍﻟﻨﻘﺪﻳﺔ ﻭﺿﻤﺎﻧﺎﺕ ﺍﻟﻘﺮﻭﺽ ﺍﻟﱵ ﺗﻮﻓﺮ ﺃﻳﻀﺎ ﺣﻮﺍﻓﺰ ﻟﻼﺳﺘﺜﻤﺎﺭ‪.‬‬

‫‪180‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -4‬ﻣﻌﺎﻳﲑ ﺗﻘﻴﻴﻢ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻟﻠﺒﻨﻚ ﺍﻟﺪﻭﱄ‬

‫ﺗﻀﻤﻦ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﺳﻨﺔ ‪ 2015‬ﺍﳌﺸﺎﺭ ﺇﻟﻴﻪ ﺳﺎﺑﻘﺎ‪ ،‬ﳎﻤﻮﻋﺔ ﺃﺳﺌﻠﺔ ﺃﻋﺪﻫﺎ ﺧﱪﺍﺀ‬
‫ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﺗﺸﻜﻞ ﺍﺳﺘﺒﻴﺎﻧﺎ ﻟﺘﻘﻴﻴﻢ ﻣﺪﻯ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﺴﺘﺨﺪﻡ ﻟﺘﺤﻠﻴﻞ ﻣﻘﺎﺭﻥ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫ﻭﺭﺩﺕ ﻫﺬﻩ ﺍﻷﺳﺌﻠﺔ ﰲ ﺃﺭﺑﻌﺔ ﳏﺎﻭﺭ‪ :‬ﺣﻜﻢ ﺍﻟﻘﺎﻧﻮﻥ؛ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﺍﻟﻜﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﻳﺔ ؛ ﻭﻓﺤﺺ ﺍﳊﻮﺍﻓﺰ‪.1‬‬

‫‪ 1-4‬ﺍﶈﻮﺭ ﺍﻷﻭﻝ‪ :‬ﺣﻜﻢ ﺍﻟﻘﺎﻧﻮﻥ‬

‫ﻳﺘﻀﻤﻦ ﻫﺬﺍ ﺍﶈﻮﺭ ﺳﺒﻌﺔ ﺃﺳﺌﻠﺔ ‪‬ﺪﻑ ﺇﱃ ﲢﺪﻳﺪ ﻓﻴﻤﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﻛﻞ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ ﻳﺘﻢ‬
‫ﻣﻨﺤﻬﺎ ﻓﻘﻂ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻫﻞ ﻳﺘﻢ ﲡﻤﻴﻌﻬﺎ ﻭﺇﺩﺭﺍﺟﻬﺎ‪ ،‬ﻣﻊ ﺍﳌﻌﺎﻳﲑ ﺍﻟﱵ ﳚﺐ ﺍﻟﻮﻓﺎﺀ ‪‬ﺎ ﻟﻼﺳﺘﻔﺎﺩﺓ‬
‫ﻣﻨﻬﺎ‪ ،‬ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﻔﺴﻬﺎ؟ ﻭﻫﻲ‪:‬‬
‫‪ -‬ﻫﻞ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳍﺎ ﺃﺳﺎﺱ ﻗﺎﻧﻮﱐ؟‬
‫‪ -‬ﻫﻞ ﰎ ﺗﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﲟﻮﺟﺐ ﻣﺬﻛﺮﺍﺕ ﺗﻔﺎﻫﻢ ﻣﻨﻔﺼﻠﺔ؟‬
‫ﻫﻞ ﻳﺘﻢ ﺗﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺳﺎﺱ ﻗﺮﺍﺭﺍﺕ ﳎﻠﺲ ﺍﺳﺘﺜﻤﺎﺭ ﺃﻭ ﻫﻴﺌﺔ ﺃﺧﺮﻯ ﺩﺍﺧﻞ ﺍﻟﻮﺯﺍﺭﺍﺕ؟‬ ‫‪-‬‬
‫‪ -‬ﻫﻞ ﰎ ﻭﺿﻊ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﺃﻭ ﺇﺩﺭﺍﺟﻬﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺃﻭ ﻗﺎﻧﻮﻥ ﺍﳉﻤﺎﺭﻙ‪ ،‬ﻭﻟﻴﺲ ﰲ ﺃﻱ ﻣﻜﺎﻥ ﺁﺧﺮ؟‬
‫‪ -‬ﻫﻞ ﲣﻀﻊ ﺃﺩﻭﺍﺕ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﳉﻤﺮﻛﻴﺔ ﺃﻭ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻹﺟﺮﺍﺋﻴﺔ ﺃﻭ ﺍﻟﻘﻮﺍﻧﲔ ﺃﻭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺃﻭ ﺍﳌﺮﺍﺳﻴﻢ‬
‫ﺍﻟﱵ ﺗﺆﺳﺲ ﺃﻭ ﺗﻌﻜﺲ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻓﺤﺺ ﺍﳌﺸﺮﻉ‪ ،‬ﻣﺜﻞ ﺍﻟﱪﳌﺎﻥ؟‬
‫‪ -‬ﻫﻞ ﻳﺘﻢ ﺗﻘﺪﱘ ﺣﻮﺍﻓﺰ ﺿﺮﻳﺒﻴﺔ ﺑﻮﺍﺳﻄﺔ ﺃﺩﺍﺓ ﻭﺍﺣﺪﺓ‬
‫‪ -‬ﻫﻞ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻹﺟﺮﺍﺋﻴﺔ ﺃﻭ ﺍﻟﻨﻈﺎﻡ ﺍﻷﺳﺎﺳﻲ ﺃﻭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺃﻭ ﺍﳌﺮﺍﺳﻴﻢ ﻭﺍﺭﺩﺓ ﰲ‬
‫ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﳉﻤﺮﻛﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻟﻨﺼﻮﺹ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻹﺟﺮﺍﺋﻴﺔ ﺃﻭ ﺍﻟﻨﻈﺎﻡ ﺍﻷﺳﺎﺳﻲ ﺃﻭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺃﻭ ﺍﳌﺮﺍﺳﻴﻢ ﺍﻟﱵ‬
‫ﺗﻨﺸﺊ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻀﻴﺖ ﺑﺘﺪﻗﻴﻖ ﺍﳌﺸﺮﻉ‪ ،‬ﻣﺜﻞ ﺍﻟﱪﳌﺎﻥ؟‬

‫ﻳﻨﻘﺴﻢ ﺍﻻﺳﺘﺒﻴﺎﻥ ﺇﱃ ﺛﻼﺛﺔ ﺃﺟﺰﺍﺀ‪ ،‬ﺣﻴﺚ ﻳﻘﻮﻡ ﺑﻠﺪ ﻣﺎ ﻋﻠﻰ ﺛﻼﺛﺔ ﺳﻴﻨﺎﺭﻳﻮﻫﺎﺕ‪:‬‬
‫‪ -‬ﻳﺘﻢ ﺗﻘﺪﱘ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻘﻂ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔﻭ‪ /‬ﺃﻭ ﺍﳉﻤﺮﻛﻴﺔ ‪ -‬ﻧﻄﺎﻕ ﺗﺼﻨﻴﻒ ﻣﺮﺗﻔﻊ ؛‬
‫‪ -‬ﻳﺘﻢ ﺗﻘﺪﱘ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺍﳉﻤﺮﻛﻴﺔ ‪ -‬ﻧﻄﺎﻕ ﺍﻟﺘﺼﻨﻴﻒ ﻣﺘﻮﺳﻂ ؛‬
‫‪ -‬ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻴﺲ ﳍﺎ ﺃﺳﺎﺱ ﻗﺎﻧﻮﱐ ‪ -‬ﻧﻄﺎﻕ ﺗﺼﻨﻴﻒ ﻣﻨﺨﻔﺾ؛‬
‫‪ -‬ﻛﻠﻤﺎ ﺍﺭﺗﻔﻊ ﻋﺪﺩ ﺍﳊﻮﺍﻓﺰ ﺩﻭﻥ ﺃﻱ ﺃﺳﺎﺱ ﻗﺎﻧﻮﱐ‪ ،‬ﻛﻠﻤﺎ ﺍﳔﻔﺾ ﺍﻟﺘﺼﻨﻴﻒ‪.‬‬

‫‪1 FMI, (2015A), Op.cit, P P 44-51.‬‬

‫‪181‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ 2-4‬ﺍﶈﻮﺭ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺸﻔﺎﻓﻴﺔ‬

‫ﺗﺸﻤﻞ ﺍﻷﺳﺌﻠﺔ ﺍﳌﺘﻌﻠﻘﺔ ‪‬ﺬﺍ ﺍﳌﻮﺿﻮﻉ ‪ 25‬ﺳﺆﺍﻝ ﻣﻮﺯﻋﺔ ﻋﻠﻰ ﺃﺭﺑﻌﺔ )‪ (4‬ﺃﺳﺌﻠﺔ ﺭﺋﻴﺴﻴﺔ ‪:‬‬
‫‪ -‬ﻫﻞ ﺍﻟﻘﻮﺍﻧﲔ ﻭﺍﻟﻠﻮﺍﺋﺢ ﺍﻟﱵ ﺗﻨﻈﻢ ﺣﻮﺍﻓﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺗﻨﺸﺮ ﰲ ﺷﻜﻞ ﳝﻜﻦ ﻟﻠﺠﻤﻴﻊ ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻪ؟‬
‫‪ -‬ﻫﻞ ﻛﻞ ﺍﳊﻮﺍﻓﺰ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﺘﺎﺣﺔ ﺗﻨﺸﺮ ﰲ ﺷﻜﻞ ﳝﻜﻦ ﺍﻟﻮﺻﻮﻝ ﺇﻟﻴﻪ ﻋﻼﻧﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﰎ ﺍﺳﺘﺤﻀﺎﺭ ﺍﳌﺒﺎﺩﺉ ﻭﺍﻷﻫﺪﺍﻑ ﻟﺘﻌﺪﻳﻞ ﺧﻄﺔ ﺍﳊﻮﺍﻓﺰ ﺍﳌﻨﺸﻮﺭﺓ ﻭﺍﻟﱵ ﺃﺩﺕ ﺇﱃ ﺍﺳﺘﺸﺎﺭﺓ ﻋﺎﻣﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻋﻦ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺍﻟﺮﺋﻴﺴﻴﲔ ﻣﻦ ﺍﳊﻮﺍﻓﺰ ﺍﳌﻨﺸﻮﺭﺓ؟‬

‫‪ 3-4‬ﺍﶈﻮﺭ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻜﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﻳﺔ‬

‫ﻳﺘﻢ ﺗﻘﻴﻴﻢ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ ﺧﻼﻝ ﻃﺮﺡ ‪ 19‬ﺳﺆﺍﻻ ﺗﺘﻌﻠﻖ ﺍﻷﺳﺌﻠﺔ ﺍﳌﺘﻌﻠﻘﺔ ‪‬ﺬﺍ ﺍﳌﻮﺿﻮﻉ ﺑﺎﻹﺩﺍﺭﺓ ﺍﻟﺸﻔﺎﻓﺔ‬
‫ﻭﻏﲑ ﺍﻟﺘﻌﺴﻔﻴﺔ ﻟﻠﺤﻮﺍﻓﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﲡﻤﻴﻊ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﺖ ﺳﻠﻄﺔ ﻫﻴﺌﺔ ﺇﺩﺍﺭﻳﺔ ﻭﺍﺣﺪﺓ‪ ،‬ﻭﺇﻧﺸﺎﺀ ﺁﻟﻴﺔ‬
‫ﻟﺘﻨﺴﻴﻖ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺣﻮﺍﻓﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺍﻟﺘﺪﻗﻴﻖ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﳌﺨﺎﻃﺮ ﻟﻠﻤﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺍﳊﻮﺍﻓﺰ‪ .‬ﻭﻫﻲ ﰲ )‪ (4‬ﺃﺭﺑﻌﺔ‬
‫ﺃﺳﺌﻠﺔ ﺭﺋﻴﺴﻴﺔ‪:‬‬
‫‪ -‬ﻫﻞ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﲢﺼﻴﻞ ﺍﻻﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ )ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳉﻤﺮﻛﻴﺔ( ﻫﻲ ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ‬
‫ﺍﻟﺮﺋﻴﺴﻴﺔ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﲨﻴﻊ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺗﻮﺟﺪ ﺁﻟﻴﺔ ﻟﻠﺘﻨﺴﻴﻖ ﺑﲔ ﺍﳊﻜﻮﻣﺎﺕ ﻟﺘﺠﻨﺐ ﺍﻻﺯﺩﻭﺍﺟﻴﺔ ﻭﺍﻟﺘﻨﺎﻗﻀﺎﺕ ﰲ ﻧﻈﺎﻡ ﺍﳊﻮﺍﻓﺰ ﻭﻣﻌﺎﳉﺔ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻟﱵ‬
‫ﺗﻨﺸﺄ ﰲ ﺑﻌﺾ ﺍﻷﺣﻴﺎﻥ ﻣﻦ ﺣﻮﻛﻤﺔ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺗ‪‬ﻤﻨﺢ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻠﻘﺎﺋﻴﺎﹰ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﻌﺎﻳﲑ ﺃﻫﻠﻴﺔ ﳏﺪﺩﺓ ﺑﻮﺿﻮﺡ ﻣﻜﺮﺳﺔ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﺩﻭﻥ ﻣﻔﺎﻭﺿﺎﺕ‬
‫ﻓﺮﺩﻳﺔ ﻣﻊ ﺍﻟﺴﻠﻄﺎﺕ؟‬
‫ﻫﻞ ﻳﺘﻠﻘﻰ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﺣﺎﻓﺰ‪‬ﺍ ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻋﺎﺋﺪ ﺿﺮﻳﱯ )ﰲ ﺣﺎﻟﺔ ﺇﻋﻔﺎﺀﺍﺕ ﺿﺮﻳﺒﺔ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﻭ ﺿﺮﻳﺒﺔ‬ ‫‪-‬‬
‫ﺍﻟﺪﺧﻞ( ﺃﻭ ﺷﻬﺎﺩﺓ ﺗﻮﺿﺢ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺪﻓﻮﻋﺔ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ﺍﳌﺮﺟﻌﻴﺔ ) ﰲ ﺣﺎﻻﺕ‬
‫ﺃﺧﺮﻯ(؟‬

‫‪ 4-4‬ﺍﶈﻮﺭ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻓﺤﺺ ﺍﳊﻮﺍﻓﺰ‬

‫ﻳﺘﻀﻤﻦ ﻫﺬﺍ ﺍﶈﻮﺭ ﺳﺆﺍﻟﲔ ﺭﺋﻴﺴﻴﲔ‪:‬‬
‫‪ -‬ﻫﻞ ﻳﺘﻢ ﺣﺴﺎﺏ ﻣﺒﻠﻎ ﺍﻟﺪﺧﻞ ﺍﳌﻔﻘﻮﺩ ﻣﻦ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻣﻨﺘﻈﻢ ﻭﻳﺘﻢ ﻧﺸﺮﻩ؟‬
‫‪ -‬ﻫﻞ ﳜﻀﻊ ﻛﻞ ﻧﻮﻉ ﻣﻦ ﺃﻧﻮﺍﻉ ﺍﳊﻮﺍﻓﺰ ﻟﻠﺘﻘﻴﻴﻢ ﺍﳌﻨﺘﻈﻢ‪ ،‬ﲟﺎ ﰲ ﺫﻟﻚ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻔﻮﺍﺋﺪ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻪ ﻭﻣﺪﻯ‬
‫ﺍﺳﺘﻴﻔﺎﺋﻪ ﻟﻸﻫﺪﺍﻑ ﺍﳌﺬﻛﻮﺭﺓ؟‬

‫‪182‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫‪ -5‬ﺍﳌﻘﺎﺭﻧﺔ ﺑﲔ ﻣﻘﺎﺭﺑﺎﺕ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﻟﺸﻔﺎﻓﻴﺔ ﻭﺣﻮﻛﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻗﺒﻞ ﺳﻨﺔ ‪ ،2011‬ﻛﺎﻥ ﻣﻮﺿﻮﻉ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳛﻀﻰ ﺑﺎﻫﺘﻤﺎﻡ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﻭﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺑﺸﻜﻞ ﻣﻨﻔﺼﻞ‪ ،‬ﻓﺼﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺍﻫﺘﻢ ﺑﺎﳌﻮﺿﻮﻉ ﻣﻦ ﺧﻼﻝ ﺍﻟﺪﺭﺍﺳﺎﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﺜﻞ ﺩﺭﺍﺳﺔ ‪ ،( Vito Tanzi 2001‬ﻭﻣﻦ ﺧﻼﻝ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﳌﺘﻌﻠﻘﺔ‬
‫ﺑﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ .‬ﻓﺪﻟﻴﻞ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﺬﻱ ﺃﻋﺪﻩ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻳﺘﻀﻤﻦ ﺇﻃﺎﺭﺍ ﺷﺎﻣﻼ‬
‫ﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﲟﺎ ﻓﻴﻬﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﺮﻛﺰ ﻋﻠﻰ ﻭﺿﻮﺡ ﺍﻷﺩﻭﺍﺭ ﻭﺍﳌﺴﺆﻭﻟﻴﺎﺕ‪ ،‬ﻭﺗﻮﺧﻲ ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ‬
‫ﻋﻤﻠﻴﺎﺕ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺇﺗﺎﺣﺔ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻟﻼﻃﻼﻉ ﺍﻟﻌﺎﻡ‪ ،‬ﻭﺿﻤﺎﻧﺎﺕ ﺍﳌﻮﺿﻮﻋﻴﺔ‪ ،‬ﻓﻬﻮ ﳛﺪﺩ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﻌﺎﻣﺔ ﻟﺸﻔﺎﻓﻴﺔ‬
‫ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﲟﺎ ﻓﻴﻬﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻭﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﻬﻲ ‪‬ﺘﻢ ﺑﺎﳉﻮﺍﻧﺐ ﺍﻹﺟﺮﺍﺋﻴﺔ‬
‫ﻭﺍﻟﻔﻨﻴﺔ ﻟﺘﺤﻘﻴﻖ ﺷﻔﺎﻓﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻛﻤﺎ ﺗﻨﺎﻭﻟﺖ ﻃﺮﻕ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻛﻴﻔﻴﺎﺕ ﺍﳊﺴﺎﺏ ﻭﻣﻘﺎﺭﺑﺎﺕ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ )ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺼﺎﺩﺭ ﺳﻨﺔ ‪(2010‬؛ ﻛﻤﺎ ﻳﻌﺪ ﺩﻟﻴﻞ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻌﻨﻴﺔ‬
‫ﺑﺸﻔﺎﻓﻴﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﺼﺎﺩﺭ ﻋﻦ ﺍﳌﻨﻈﻤﺔ ﲟﺜﺎﺑﺔ ﺩﻟﻴﻞ ﻣﻨﻬﺠﻲ ﻳﺴﺘﺮﺷﺪ ﺑﻪ ﻟﺘﺤﻘﻴﻖ ﺍﻹﻓﺼﺎﺡ ﺍﻟﻜﺎﻣﻞ ﻋﻦ ﲨﻴﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ ﻭﺑﻄﺮﻳﻘﺔ ﻣﻨﺘﻈﻤﺔ‪ ،‬ﻭﻫﻮ ﻳﺘﻀﻤﻦ ﺧﻄﻮﺍﺕ ﻣﻨﻬﺠﻴﺔ ﻟﻜﻴﻔﻴﺔ ﻋﺮﺽ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﻘﺎﺭﻳﺮ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﶈﺪﺩﺓ ﺍﻟﱵ ﻳﺘﻌﲔ ﺍﻹﻓﺼﺎﺡ ﻋﻨﻬﺎ‪ ،‬ﻭﺟﻮﺩﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ‪،‬‬
‫ﻭﻧﺰﺍﻫﺘﻬﺎ‪ .‬ﺃﻣﺎ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺣﻮﻝ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺼﺎﺩﺭ ﺳﻨﺔ ‪ 2013‬ﻋﻦ ﺍﳌﻨﻈﻤﺔ ﻓﻬﻮ ﻗﻮﺍﻋﺪ ﻋﺎﻣﺔ‬
‫ﺗﺘﻨﺎﻭﻝ ﺍﳉﻮﺍﻧﺐ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻭﻣﻦ ﻫﻨﺎ ﺗﺘﻜﺎﻣﻞ ﻣﺒﺎﺩﺉ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ‪‬ﺘﻢ ﺑﺎﳉﻮﺍﻧﺐ ﺍﻟﻔﻨﻴﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺍﳉﻮﺍﻧﺐ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺗﺘﺒﻌﻬﺎ ﺍﳊﻜﻮﻣﺎﺕ ﻟﺘﺤﻘﻴﻖ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻊ ﻣﺒﺎﺩﺉ‬
‫ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺍﻟﱵ ‪‬ﺘﻢ ﺑﺸﻔﺎﻓﻴﺔ ﻋﺮﺽ ﺗﻜﺎﻟﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﻣﺴﺎﺋﻠﺔ ﺍﳊﻜﻮﻣﺔ ﻋﻦ ﻛﻴﻔﻴﺔ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻣﻨﺬ ﺳﻨﺔ ‪ ،2011‬ﺇﺷﺘﺮﻙ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ ﰲ ﺇﻋﺪﺍﺩ‬
‫ﺗﻘﺎﺭﻳﺮ ﺗﺮﻓﻊ ﺇﱃ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﺗﻘﻮﻡ ﲟﻨﺎﻗﺸﺘﻬﺎ ﰒ ﺗﻘﺪﻡ ﺗﻮﺻﻴﺎﺕ ﺗﻌﻤﻞ ﺗﻠﻚ ﺍﳌﻨﻈﻤﺎﺕ ﻭﻓﻘﻬﺎ ﻻﺣﻘﺎ‪ .‬ﻭﻫﺬﺍ ﰲ‬
‫ﺳﻴﺎﻕ ﺍﻟﺘﻨﺴﻴﻖ ﺍﻟﻀﺮﻳﱯ ﺍﻟﺪﻭﱄ ﻟﺘﺠﻨﺐ ﺍﳌﻨﺎﻓﺴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻔﻲ ﺃﻋﻘﺎﺏ ﺍﻷﺯﻣﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﳌﻴﺔ ﻟﺴﻨﺔ ‪ ،2008‬ﺗﻮﺳﻊ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﳉﺬﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﻣﻦ ﻗﺒﻞ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺑﺸﻜﻞ ﺃﺻﺒﺢ ﻳﻠﺤﻖ ﺍﻟﻀﺮﺭ‬
‫ﺑﺎﻟﺪﻭﻝ ﺍﻷﺧﺮﻯ‪ ،‬ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺩﻓﻊ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﺴﺎﺑﻘﺔ ﺍﻟﺬﻛﺮ ﺇﱃ ﺗﻨﺴﻴﻖ ﺍﻟﻌﻤﻞ ﲢﺖ ﻣﻈﻠﺔ ﳎﻤﻮﻋﺔ ﺍﻟﻌﺸﺮﻳﻦ‪.‬‬

‫‪183‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﲔ ﻣﺒﺎﺩﺉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬

‫ﺧﻼﺻﺔ‬

‫ﺗﻨﺎﻭﻝ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﰲ ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﻣﻨﻪ ﻣﻨﺎﻗﺸﺔ ﻛﻴﻔﻴﺔ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻌﺪﺍﻟﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻋﻠﻰ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﲢﻜﻢ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ .‬ﺣﻴﺚ ﺗﺒﲔ ﺃﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺪﻭﻥ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﻗﺪ ﺗﻨﺠﻢ ﻋﻨﻪ ﺑﻌﺾ ﺍﻟﺘﺸﻮﻫﺎﺕ ﺍﻟﱵ ﺗﺆﺩﻱ ﺇﱃ ﻋﺪﻡ ﻛﻔﺎﺀﺗﻪ ﻓﺘﺴﺘﺨﺪﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﺘﻘﻠﻴﻞ ﻣﻦ ﺗﻠﻚ‬
‫ﺍﻟﺘﺸﻮﻫﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﲢﺴﲔ ﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻏﲑ ﺃﻥ ﻫﺬﺍ ﺍﻻﺳﺘﺨﺪﺍﻡ ﻗﺪ ﺗﻨﺠﻢ ﻋﻨﻪ ﺗﺸﻮﻫﺎﺕ ﺃﺧﺮﻯ ﻗﺪ ﺗﺆﺩﻱ‬
‫ﺇﱃ ﻋﺪﻡ ﺍﻟﻜﻔﺎﺀﺓ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻋﺎﺋﺪ ﺍﳌﻨﺨﻔﺾ ﻭﺗﺸﻮﻳﻪ ﺑﻌﺾ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻔﻨﻴﺔ‪ .‬ﻛﻤﺎ‬
‫ﺗﺘﻔﺎﻋﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻄﺮﻕ ﳐﺘﻠﻔﺔ ﻣﻊ ﻣﻔﻬﻮﻡ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﻘﺪ ﺗﺆﺩﻱ ﺇﱃ ﲢﺴﲔ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﻷﻓﻘﻴﺔ‬
‫ﻭﺍﻟﻌﻤﻮﺩﻳﺔ( ﻟﻜﻨﻬﺎ ﰲ ﺍﳌﻘﺎﺑﻞ ﻗﺪ ﲤﺲ ‪‬ﺬﺍ ﺍﳌﺒﺪﺃ ﰲ ﺣﺎﻻﺕ ﺃﺧﺮﻯ‪ .‬ﻛﻤﺎ ﺃﻥ ﻣﻦ ﺍﻟﺼﻌﺐ ﺍﻟﺘﻮﻓﻴﻖ ﺑﲔ ﻣﺒﺪﺃ ﺍﻟﻜﻔﺎﺀﺓ‬
‫ﻭﺍﻟﻌﺪﺍﻟﺔ ﳑﺎ ﻳﻘﺘﻀﻲ ﺍﳌﺮﺍﺟﺤﺔ ﺑﻴﻨﻬﻤﺎ ﻋﻨﺪ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﻳﻌﺪ ﺍﻟﺘﻮﺳﻊ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻋﺎﻣﻼ ﺣﺎﲰﺎ ﰲ ﺗﻌﻘﻴﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺗﻌﻘﻴﺪ ﺃﺩﺍﺀ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻗﺪ ﻳﺆﺩﻱ ﻫﺬﺍ ﺍﻟﺘﻌﻘﻴﺪ ﺇﱃ ﺩﻓﻊ ﺍﳌﻜﻠﻔﲔ ﺇﱃ‬
‫ﻋﺪﻡ ﺍﻻﻣﺘﺜﺎﻝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻟﺘﺄﺛﲑ ﺍﻟﺴﻠﱯ ﻋﻠﻰ ﻛﻔﺎﺀﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻋﺪﺍﻟﺘﻪ‪.‬‬

‫ﺃﻣﺎ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﲟﺒﺎﺩﺉ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ )ﺍﻟﺴﻨﻮﻳﺔ‪ ،‬ﻭﺣﺪﺓ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﺍﻟﺸﻤﻮﻟﻴﺔ‪ ،‬ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ(‪،‬‬
‫ﻓﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲣﺎﻟﻒ ﻛﻞ ﺗﻠﻚ ﺍﳌﺒﺎﺩﺉ ﳐﺎﻟﻔﺔ ﺗﺆﺩﻱ ﺇﱃ ﺍﻹﺧﻼﻝ ﺑﺎﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﻭﺇﻇﻬﺎﺭﻫﺎ ﺑﺼﻮﺭﺓ‬
‫ﲣﺎﻟﻒ ﺣﺠﻢ ﺍﻟﻨﺸﺎﻁ ﺍﳊﻜﻮﻣﻲ )ﺍﻟﺘﺤﺼﻴﻞ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ(‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻹﺧﻼﻝ ﺑﺄﺩﺍﺀ ﺍﻟﺪﻭﻟﺔ ﻟﻮﻇﺎﺋﻔﻬﺎ ﰲ‬
‫ﺗﻘﺪﱘ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ ﺑﺼﻮﺭﺓ ﺷﻔﺎﻓﺔ ﻭﻭﺍﺿﺤﺔ‪ .‬ﻭﻫﻮ ﻣﺎ ﺃﺩﻯ ﺇﱃ ﺍﻟﺪﻋﻮﺓ ﺇﱃ ﺿﺮﻭﺭﺓ ﺇﺩﺭﺍﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ‬
‫ﻭﺛﺎﺋﻖ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ‪‬ﺪﻑ ﺿﺒﻄﻬﺎ ﻭﺇﺧﻀﺎﻋﻬﺎ ﺃﻛﺜﺮ ﻟﻘﻮﺍﻋﺪ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺟﻌﻠﻬﺎ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ‪.‬‬

‫ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﻣﻦ ﻫﺬﺍ ﺍﻟﻔﺼﻞ‪،‬ﺣﺎﻭﻟﻨﺎ ﲢﻠﻴﻞ ﺃﺑﻌﺎﺩ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺿﻮﺍﺑﻂ ﺣﻮﻛﻤﺘﻬﺎ ﻭﻓﻘﺎ‬
‫ﻟﻸﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﻟﻀﻤﺎﻥ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،‬ﺃﻫﻢ ﻫﺬﻩ ﺍﳌﻤﺎﺭﺳﺎﺕ‪ :‬ﲡﻤﻴﻊ ﻛﺎﻓﺔ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻗﺎﻧﻮﻥ ﻭﺍﺣﺪ؛ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻠﻘﺎﺋﻴﺎﹰ ﻋﻠﻰ ﺃﺳﺎﺱ ﻣﻌﺎﻳﲑ ﺃﻫﻠﻴﺔ ﳏﺪﺩﺓ ﺑﻮﺿﻮﺡ ﻣﻜﺮﺳﺔ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﺩﻭﻥ ﻣﻔﺎﻭﺿﺎﺕ ﻓﺮﺩﻳﺔ ﻣﻊ ﺍﻟﺴﻠﻄﺎﺕ؛‬
‫ﻧﺸﺮ ﻗﺎﺋﻤﺔ ﺑﺎﳌﺴﺘﻔﻴﺪﻳﻦ ﺍﻟﺮﺋﻴﺴﻴﲔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺇﺟﺮﺍﺀ ﺗﻘﻴﻴﻢ ﺩﻭﺭﻱ ﻟﺘﻜﻠﻔﺔ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺑﻌﺪ ﺍﺳﺘﻌﺮﺍﺽ ﲡﺎﺭﺏ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﰲ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻘﺎﺭﺑﺎﺕ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﳎﺎﻝ‬
‫ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﻮﻛﻤﺘﻬﺎ ‪ ،‬ﳓﺎﻭﻝ ﰲ ﺍﻟﻔﺼﻞ ﺍﳌﻮﺍﱄ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﻟﻨﻈﺮﻳﺔ ﺑﺎﻟﺘﻄﺒﻴﻖ ﻋﻠﻰ‬
‫ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪.‬‬

‫‪184‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‬

‫ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﲤﻬﻴﺪ‬

‫ﺗﻮﺍﺟﻪ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻛﻐﲑﻫﺎ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻋﺪﺓ ﻣﺸﺎﻛﻞ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻟﺬﺍ ﻛﺎﻥ ﻣﻦ ﺍﻟﻮﺍﺟﺐ ﻋﻠﻴﻬﺎ‬
‫ﺍﺧﺘﻴﺎﺭ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻹﺳﺘﺮﺍﲡﻴﺔ ﺍﳌﻌﻮﻝ ﻋﻠﻴﻬﺎ ﻟﻠﻨﻬﻮﺽ ﺑﺎﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻋﻦ ﻃﺮﻳﻖ ﻣﻨﺢ ﻫﺬﻩ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻣﻌﺎﻣﻠﺔ ﺟﺒﺎﺋﻴﺔ‬
‫ﺗﻔﻀﻴﻠﻴﺔ‪ .‬ﳍﺬﺍ ﺗﻀﻤﻨﺖ ﺳﻴﺎﺳﺔ ﺍﻻﻧﻔﺘﺎﺡ ﺍﻟﱵ ﻋﺮﻓﺘﻬﺎ ﺍﳉﺰﺍﺋﺮ ﻣﻨﺬ ﺑﺪﺍﻳﺔ ﺍﻟﺘﺴﻌﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ‪ ،‬ﻭﻛﺬﺍ‬
‫ﺍﻟﺘﻌﺪﻳﻼﺕ ﻭﺍﻹﺻﻼﺣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﲨﻠﺔ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲢﻔﻴﺰ ﺍﻹﻧﺘﺎﺝ ﻭﺗﺸﺠﻴﻊ ﺍﻟﺼﺎﺩﺭﺍﺕ ﻭﺗﻘﻠﻴﺺ‬
‫ﻋﺠﺰ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﰲ ﻫﺬﺍ ﺍﳌﺴﻌﻰ ﺣﻀﻴﺖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺄﳘﻴﺔ ﺧﺎﺻﺔ‪ ،‬ﺣﻴﺚ ﺃﺭﻳﺪ ﳍﺎ ﺃﻥ ﺗﻜﻮﻥ ﺍﶈﻔﺰ ﺍﻟﺮﺋﻴﺴﻲ‬
‫ﻟﺒﻌﺚ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺗﺸﺠﻴﻊ ﺍﻹﻧﺘﺎﺝ ﺍﶈﻠﻲ ﻭﻟﻠﺤﺪ ﻣﻦ ﺍﻵﺛﺎﺭ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﺗﻠﻚ ﺍﻹﺻﻼﺣﺎﺕ‪ ،‬ﳍﺬﺍ ﻋﻤﺪ‬
‫ﺍﳌﺸﺮﻉ ﺍﳉﺰﺍﺋﺮﻱ ﺇﱃ ‪‬ﺞ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺒﻌﺪﻳﻬﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪.‬‬

‫ﺳﻨﺤﺎﻭﻝ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﺑﻌﺾ ﺍﻷﺑﻌﺎﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﺴﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﻊ ﳏﺎﻭﻟﺔ ﺗﻘﻴﻴﻢ ﺍﻧﻌﻜﺎﺳﺎ‪‬ﺎ ﰲ ﺍ‪‬ﺎﻟﲔ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﻣﻊ ﳏﺎﻭﻟﺔ ﻭﺿﻊ ﺗﺼﻮﺭ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻹﺣﺼﺎﺀ ﻭﺍﻟﻘﻴﺎﺱ‬

‫ﺃﻋﺪ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻷﻭﻝ ﻣﺮﺓ ﺳﻨﺔ ‪ 2013‬ﻣﻦ ﻗﺒﻞ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ ،‬ﻣﺪﻳﺮﻳﺔ‬
‫ﺍﻟﺘﺸﺮﻳﻊ ﻭﺍﻟﺘﻨﻈﻴﻴﻢ ﺍﳉﺒﺎﺋﻴﲔ‪ ،‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻔﺮﻋﻴﺔ ﻟﻠﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ‪ ،1‬ﴰﻞ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﺇﺣﺼﺎﺀﺍ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﺗﻘﺪﻳﺮﺍ ﻟﺘﻜﻠﻔﺘﻬﺎ ﻟﻔﺘﺮﺓ ﻣﻦ ‪ .2013-2011‬ﺗﻌﺪ ﻫﺬﻩ ﺍﳋﻄﻮﺓ ﺍﻋﺘﺮﺍﻓﺎ‬
‫ﺑﺄﳘﻴﺔ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺃﻣﻮﺍﻻ ﻣﺴﺘﺤﻘﺔ ﻟﻠﺨﺰﻳﻨﺔ ﳚﺐ ﻣﺘﺎﺑﻌﺔ ﻣﺪﻯ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻟﱵ ﻣﻦ ﺃﺟﻠﻬﺎ ﰎ ﺍﻟﺘﺨﻠﻲ‬
‫ﻋﻦ ﲢﺼﻴﻞ ﺗﻠﻚ ﺍﻷﻣﻮﺍﻝ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻻﻭﻝ‪ :‬ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ‬

‫ﺃﺣﺪﺙ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﻟﺴﻨﺔ ‪ ،1991‬ﺗﻐﻴﲑﺍ ﻫﻴﻜﻠﻴﺎ ﰲ ﺑﻨﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻭﺟﺎﺀ ﲟﺠﻤﻮﻋﺔ ﻣﻦ‬
‫ﺍﻷﳕﺎﻁ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﴰﻠﻬﺎ ﻛﻞ ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﺮﺳﻮﻡ ﻋﻠﻰ‬
‫ﺭﻗﻢ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﺘﺴﺠﻴﻞ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﻄﺎﺑﻊ‪ ،‬ﻭﻟﺘﺒﺴﻴﻂ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺗﻜﻴﻴﻔﻪ ﻣﻊ‬
‫ﺍﻟﺘﻄﻮﺭﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﻣﺘﻄﻠﺒﺎﺕ ﻛﻞ ﻣﺮﺣﻠﺔ‪ ،‬ﺃﺩﺧﻠﺖ ﺗﻌﺪﻳﻼﺕ ﻋﻠﻰ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺃﺣﻜﺎﻡ ﺗﻠﻚ ﺍﻟﻘﻮﺍﻧﲔ‬

‫» ‪« Incitatins fiscales Recensement- Suivi- évaluation‬‬ ‫‪ 1‬ﺑﻌﻨﻮﺍﻥ‬

‫‪186‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻣﻦ ﺧﻼﻝ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ‪ .‬ﺗﺘﻀﻤﻦ ﻫﺬﻩ ﺍﻟﻘﻮﺍﻧﲔ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺫﺍﺕ ﺃﻫﺪﺍﻑ ﻣﺘﻌﺪﺩﺓ‪.‬‬

‫‪ -1‬ﺍﳉﻬﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﻜﻠﻔﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‬

‫ﰲ ﺇﻃﺎﺭ ﺍﳉﻴﻞ ﺍﻟﺜﺎﻟﺚ ﻣﻦ ﺍﻹﺻﻼﺣﺎﺕ ﺍﳍﻴﻜﻴﻠﻴﺔ ﻟﻺﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺃﺳﺘﺤﺪﺛﺖ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺳﻨﺔ‬
‫‪ 2008‬ﻣﺪﻳﺮﻳﺔ ﻓﺮﻋﻴﺔ ﻟﻠﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ ﲢﺖ ﻭﺻﺎﻳﺔ ﻣﺪﻳﺮﻳﺔ ﺍﻟﺘﺸﺮﻳﻊ ﻭﺍﻟﺘﻨﻈﻴﻴﻢ ﺍﳉﺒﺎﺋﻴﲔ‪،‬‬
‫ﻭﻣﻦ ﺑﲔ ﺍﳌﻬﺎﻡ ﺍﳌﻮﻛﻠﺔ ﺇﱃ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻔﺮﻋﻴﺔ ﺍﳌﺴﺘﺤﺪﺛﺔ‪:‬‬

‫‪ -‬ﺇﺣﺼﺎﺀ ﻭﺿﺒﻂ ﻭﺗﻘﻴﻴﻢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﳋﺎﺻﺔ؛‬
‫‪ -‬ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﺗﻄﺒﻴﻖ ﻭﻣﺘﺎﺑﻌﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳋﺎﺻﺔ ﺑﺎﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ؛‬
‫‪ -‬ﺍﳌﺸﺎﺭﻛﺔ ﰲ ﺇﻋﺪﺍﺩ ﺍﻟﻨﺼﻮﺹ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﻭﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﺍﳌﺘﻀﻤﻨﺔ ﻟﻸﺣﻜﺎﻡ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻄﺒﻘﺔ ﻋﻠﻰ ﺍﻷﻧﻈﻤﺔ‬
‫ﺍﳋﺎﺻﺔ) ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ(‪.‬‬

‫ﻭﻟﺘﺠﺴﻴﺪ ﻫﺬﻩ ﺍﳌﻬﺎﻡ ﻭﺿﻌﺖ ﻫﺬﻩ ﺍﳌﺪﻳﺮﻳﺔ ﺧﻄﺔ ﻋﻤﻞ ﺗﻀﻤﻨﺖ ﺍﳋﻄﻮﺓ ﺍﻷﻭﱃ ﺗﻌﺪﺍﺩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﺍﻟﺴﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ ﻭﻓﻖ ﳐﺘﻠﻒ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﳋﺎﺻﺔ )ﻗﺎﻧﻮﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ(‬
‫ﻭﺃﺳﻔﺮﺕ ﺍﻟﻌﻤﻠﻴﺔ ﻋﻦ ﺇﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﺳﻨﺔ ‪ .2013‬ﺃﻣﺎ ﺍﳋﻄﻮﺓ ﺍﻟﺜﺎﻧﻴﺔ ﻓﻘﺪ ﺗﻀﻤﻦ ﺗﻄﻮﻳﺮ ﺇﺳﺘﺮﺍﲡﻴﺔ ﲨﻊ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫‪‬ﻤﻮﻉ ﺍﳌﻜﻠﻔﲔ ﺍﳌﺆﻫﻠﲔ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻷﻃﺮ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻟﺪﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺗﻄﻮﻳﺮ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺑﻄﺎﻗﻴﺎﺕ‬
‫ﻟﺘﺠﻤﻴﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﱵ ﲢﻮﺯﻫﺎ ﺍﳌﺼﺎﱀ ﺍﳋﺎﺭﺟﻴﺔ ﻟﻠﻤﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﰲ ﺷﻜﻞ ﻣﻠﻔﺎﺕ ﺃﻛﺴﻞ‬
‫)‪ ،(EXCEL‬ﲟﺎ ﻳﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ ﻗﻮﺍﺋﻢ ﳌﺨﺘﻠﻒ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺇﻃﺎﺭ‬
‫ﻫﻴﺌﺎﺕ ﺩﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ‪.‬‬

‫ﻭﻧﻼﺣﻆ ﺃﻧﻪ ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻣﺮﻭﺭ ﻋﺪﺓ ﺳﻨﻮﺍﺕ ﻣﻦ ﺇﻧﺸﺎﺀ ﻫﺬﻩ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻔﺮﻋﻴﺔ‪ ،‬ﺇﻻ ﺃ‪‬ﺎ ﺃﺻﺪﺭﺕ ﺗﻘﺮﻳﺮﺍ ﻭﺍﺣﺪﺍ‬
‫ﺳﻨﺔ ‪ ،2013‬ﱂ ﻳﻮﺿﺢ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﻨﻬﺠﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺇﺣﺼﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻛﻤﺎ ﱂ ﻧﺘﻤﻜﻦ ﻣﻦ ﺍﳊﺼﻮﻝ‬
‫ﻋﻠﻰ ﺷﺮﺡ ﳍﺎ‪ .‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﺗﻌﺮﻳﻒ ﺭﲰﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﻴﺎﺏ ﻣﻌﺎﻳﲑ ﻣﻌﺘﻤﺪﺓ ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﺗﻌﺪ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ .‬ﻛﻤﺎ ﻳﻘﺘﺼﺮ ﻧﻄﺎﻕ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ‬
‫ﺍﻟﺸﺒﺎﺏ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻠﻘﺮﺽ ﺍﳌﺼﻐﺮ‪ ،‬ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﺘﺄﻣﲔ ﻋﻦ ﺍﻟﺒﻄﺎﻟﺔ‪ ،‬ﺩﻭﻥ ﺗﻘﺪﻳﺮ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪187‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻌﺎﻡ‪ ،‬ﻛﻤﺎ ﺃﻥ ﻫﺬﻩ ﺍﻹﺣﺼﺎﺋﻴﺎﺕ ﺗﻜﺘﺴﻲ ﻃﺎﺑﻊ ﺍﻟﺴﺮﻳﺔ ﻟﻜﻮ‪‬ﺎ ﻏﲑ ﻣﺘﺎﺣﺔ ﻟﻺﻃﻼﻉ‬
‫ﺍﻟﻌﺎﻡ‪.‬‬

‫ﻛﻤﺎ ﱂ ﻳﻮﺿﺢ ﺍﻟﺘﻘﺮﻳﺮ ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻌﺘﻤﺪﺓ ﰲ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻏﲑ ﺃﻥ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ‬
‫ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺿﺒﻂ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪‬ﻠﺲ ﺍﶈﺎﺳﺒﺔ ﻟﺴﻨﺔ ‪ 2013‬ﻳﺸﲑ ﺇﱃ ﺃﻥ ﻋﻤﻠﻴﺔ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ‬
‫ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﺳﻬﻞ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻷﺧﺮﻯ ﻟﻜﻮ‪‬ﺎ ﻣﺪﻋﻤﺔ ﺑﻮﺛﺎﺋﻖ ﻭﻓﻖ ﺷﺮﻭﻁ ﻭﺇﺟﺮﺍﺀﺍﺕ ﻭﺍﺿﺤﺔ‬
‫ﻗﺎﻧﻮﻧﺎ‪ .‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻓﺘﺘﻮﻓﺮ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻤﺎﺭﻙ ﻋﻠﻰ ﻧﻈﺎﻡ ﻣﻌﻠﻮﻣﺎﰐ ﻳﺴﻤﺢ ﺑﺘﻮﻓﲑ ﺑﻴﺎﻧﺎﺕ‬
‫ﺗﻔﺼﻴﻠﻴﺔ ﻭﺷﺎﻣﻠﺔ ﺑﺸﺄ‪‬ﺎ‪ ،‬ﻟﻜﻮ‪‬ﺎ ﻻ ﲢﺘﺎﺝ ﺇﱃ ﺍﶈﺎﻛﺎﺓ ﺃﻭ ﺍﻟﺘﻘﺮﻳﺐ‪،‬ﻟﻜﻨﻬﺎ ﻏﲑ ﻣﺘﺎﺣﺔ ﻟﻺﻃﻼﻉ ﺍﻟﻌﺎﻡ‪.‬‬

‫ﳓﺎﻭﻝ ﻓﻴﻤﺎ ﻳﻠﻲ ﺑﻴﺎﻥ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺑﻴﺎﻥ ﺍﳍﺪﻑ ﺍﳌﺘﻮﺧﻰ ﻣﻨﻬﺎ‪ ،‬ﻭ ﳏﺎﻭﻟﺔ ﲢﻠﻴﻞ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ‪.‬‬

‫‪ -2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﺒﻌﺾ ﺍﻟﻘﻄﺎﻋﺎﺕ‬

‫‪ 1-2‬ﻗﻄﺎﻉ ﺍﻟﺘﺼﺪﻳﺮ‪ :‬ﺍﻋﺘﱪﺕ ﻛﻞ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﺘﻌﺎﻗﺒﺔ ﺗﺮﻗﻴﺔ ﺍﻟﺼﺎﺩﺭﺍﺕ ﺧﺎﺭﺝ ﻗﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ ﻭﺩﻋﻢ ﺗﻨﺎﻓﺴﻴﺔ‬
‫ﺍﻟﺴﻠﻊ ﺍﳌﺼﺪﺭﺓ ﻫﺪﻓﺎ ﺍﺳﺘﺮﺍﲡﻴﺎ ﻟﺴﻴﺎﺳﺎ‪‬ﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺪﻑ ﺗﻘﻠﻴﺺ ﺍﻟﺘﺒﻌﻴﺔ ﻟﻘﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ ﻭﲢﻘﻴﻖ ﺗﻨﻮﻳﻊ ﺍﻻﻗﺘﺼﺎﺩ‬
‫ﺍﻟﻮﻃﲏ‪ .‬ﻓﺎﺳﺘﺨﺪﻣﺖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺈﺣﺪﻯ ﺍﻵﻟﻴﺎﺕ ﻟﺘﺤﻘﻴﻖ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﺑﺸﻜﻞ ﺩﺍﺋﻢ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪:‬‬
‫‪ -‬ﺍﻟﺒﻀﺎﺋﻊ ﺍﳌﻮﺿﻮﻋﺔ ﲢﺖ ﺃﺣﺪ ﺍﻷﻧﻈﻤﺔ ﺍﳌﻮﻗﻔﺔ ﻟﻠﺤﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪ :‬ﺍﻻﺳﺘﺪﺍﻉ ﻭﺍﻟﻘﺒﻮﻝ ﺍﳌﺆﻗﺖ‬
‫ﻭﺍﻟﻌﺒﻮﺭ ﻭﺍﳌﻨﺎﻗﻠﺔ ﻭﺍﻹﻳﺪﺍﻉ‪ ،‬ﻭﻫﺬﺍ ﺩﻭﻥ ﺍﻹﺧﻼﻝ ﺑﺎﻷﺣﻜﺎﻡ ﺍﳋﺎﺻﺔ ﺍﻟﱵ ﻧﺺ ﻋﻠﻴﻬﺎ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﻗﺎﻧﻮﻥ‬
‫ﺍﳉﻤﺎﺭﻙ ﻭﻻ ﺳﻴﻤﺎ ﺍﳌﺎﺩﺓ ‪ ) .178‬ﺍﳌﺎﺩﺓ ‪ 1-11‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‬
‫‪ -‬ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﻭﺍﻟﺼﻨﻊ ﺍﻟﱵ ﺗﺘﻌﻠﻖ ﺑﺎﻟﺒﻀﺎﺋﻊ ﺍﳌﺼﺪﺭﺓ‪ ) .‬ﺍﳌﺎﺩﺓ ‪ 1-13‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‬
‫‪ -‬ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﻧﻈﺎﻡ ﺍﻟﺸﺮﺍﺀ ﺑﺎﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﺸﺘﺮﻳﺎﺕ ﺃﻭ ﺍﻟﺒﻀﺎﺋﻊ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻭﺍﶈﻘﻘﺔ‬
‫ﻣﻦ ﻗﺒﻞ ﻣﺼﺪﺭ ﻭﺍﳌﺨﺼﺼﺔ ﺇﻣﺎ ﻟﻠﺘﺼﺪﻳﺮ ﺃﻭ ﻹﻋﺎﺩﺓ ﺗﺼﺪﻳﺮﻫﺎ ﻋﻠﻰ ﺣﺎﳍﺎ ﺃﻭ ﻹﺩﺧﺎﳍﺎ ﰲ ﺻﻨﻊ ﺍﻟﺴﻠﻊ ﺍﳌﻌﺪﺓ‬
‫ﻟﻠﺘﺼﺪﻳﺮ ﻭﺗﻜﻮﻳﻨﻬﺎ ﻭﺗﻮﺿﻴﺒﻬﺎ ﻭﺗﻐﻠﻴﻔﻬﺎ ﻭﻛﺬﻟﻚ ﺍﳋﺪﻣﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﻣﺒﺎﺷﺮﺓ ﺑﻌﻤﻠﻴﺔ ﺍﻟﺘﺼﺪﻳﺮ‪ .‬ﻭﻛﺬﺍ ﺍﳌﻮﺍﺩ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﻘﺘﻨﺎﺓ ﰲ ﺇﻃﺎﺭ ﺻﻔﻘﺔ ﻣﱪﻣﺔ ﺑﲔ ﻣﺆﺳﺴﺔ ﺃﺟﻨﺒﻴﺔ ﻻ ﲤﻠﻚ ﲟﻮﺟﺐ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ ﺍﻟﺴﺎﺭﻱ‪،‬‬
‫ﻭﺩﻭﻥ ﺍﳌﺴﺎﺱ ﺑﺄﺣﻜﺎﻡ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻣﻨﺸﺄﺓ ﻣﻬﻴﺌﺔ ﺩﺍﺋﻤﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﻊ ﻣﺘﻌﺎﻗﺪ ﺷﺮﻳﻚ‬
‫ﻳﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ‪) .‬ﺍﳌﺎﺩﺓ ‪ 42‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‪.‬‬

‫‪188‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺍﺳﺘﺮﺟﺎﻉ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺗﺼﺪﻳﺮ ﺍﻟﺒﻀﺎﺋﻊ‪ ،‬ﺍﻹﺷﻐﺎﻝ ﺍﳋﺪﻣﺎﺕ ﻭﺗﺴﻠﻴﻢ‬
‫ﺍﳌﻮﺍﺩ ﺍﻟﱵ ﱂ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﺸﺮﺍﺀ ﺑﺎﻹﻋﻔﺎﺀ )ﺍﳌﺎﺩﺓ ‪ 50‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‬
‫‪ -‬ﺗﻌﻔﻰ ﺑﺼﻔﺔ ﺩﺍﺋﻤﺔ ﻣﻦ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻋﻤﻠﻴﺎﺕ ﺗﺼﺪﻳﺮ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺪﺭﺓ ﻟﻠﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ‬
‫)ﺍﳌﺎﺩﺓ ‪ 138‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(؛‬
‫‪ -‬ﺗﻌﻔﻰ ﺑﺼﻔﺔ ﺩﺍﺋﻤﺔ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ ﻣﺒﻠﻎ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺃﻭ ﺍﻟﻨﻘﻞ ﺃﻭ ﺍﻟﺴﻤﺴﺮﺓ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳌﻮﺍﺩ ﻭﺍﻟﺴﻠﻊ‬
‫ﺍﳌﻮﺟﻬﺔ ﻟﻠﺘﺼﺪﻳﺮ ﲟﺎ ﰲ ﺫﻟﻚ ﻛﺎﻓﺔ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻌﺎﳉﺔ ﻗﺼﺪ ﺇﻧﺘﺎﺝ ﺍﳌﻮﺍﺩ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻣﺒﺎﺷﺮﺓ ﻟﻠﺘﺼﺪﻳﺮ)ﺍﳌﺎﺩﺓ‬
‫‪3-220‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‪.‬‬

‫‪ 2-2‬ﲢﻔﻴﺰ ﻭﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳌﻨﺎﻃﻖ ﻣﻌﻴﻨﺔ‪ :‬ﺣﻀﻲ ﺩﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺑﺎﻫﺘﻤﺎﻡ ﺧﺎﺹ ﻟﻜﻮﻧﻪ ﳛﻘﻖ ﺃﻫﺪﺍﻑ ﺍﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺃﺧﺮﻯ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺑﻄﺮﻳﻘﺔ ﻏﲑ ﻣﺒﺎﺷﺮﺓ‪ .‬ﻭﺑﺴﺒﺐ ﺗﺮﻛﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﰲ ﻣﻨﺎﻃﻖ ﺍﻟﺸﻤﺎﻝ ﻭﺍﺧﺘﻼﻝ ﻣﺴﺘﻮﻯ ﺍﻟﺘﻨﻤﻴﺔ ﺑﲔ‬
‫ﳐﺘﻠﻒ ﻣﻨﺎﻃﻖ ﺍﻟﻮﻃﻦ‪ ،‬ﺍﺳﺘﺨﺪﻣﺖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻟﺘﺤﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﺗﻮﺟﻴﻬﻪ ﳓﻮ ﺍﳌﻨﺎﻃﻖ ﺍﻷﻗﻞ ﺗﻨﻤﻴﺔ‪ .‬ﻣﻦ ﻫﺬﻩ‬
‫ﺍﻷﺣﻜﺎﻡ‪:‬‬
‫‪ -‬ﺗﺴﺘﻔﻴﺪ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﱵ ﳝﺎﺭﺳﻬﺎ ﺍﻟﺸﺒﺎﺏ ﺫﻭ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﺆﻫﻠﻮﻥ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺇﻋﺎﻧﺔ "ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ‬
‫ﻋﻦ ﺍﻟﺒﻄﺎﻟﺔ"‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ"ﺃﻭ "ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﺴﻴﲑ ﺍﻟﻘﺮﺽ ﺍﳌﺼﻐﺮ" ﻣﻦ ﺍﻋﻔﺎﺀ ﻛﻠﻲ‬
‫ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻻﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺣﺴﺐ ﺍﳊﺎﻟﺔ ﳌﺪﺓ ‪ 3‬ﺳﻨﻮﺍﺕ ﺍﺑﺘﺪﺍﺀﺍ ﻣﻦ‬
‫ﺗﺎﺭﻳﺦ ﺍﻟﺸﺮﻭﻉ ﰲ ﺍﻻﺳﺘﻐﻼﻝ‪ ،‬ﻭﳝﺪﺩ ﻫﺬﺍ ﺍﻻﻋﻔﺎﺀ ﺍﱃ ‪ 6‬ﺳﻨﻮﺍﺕ ﺇﺫﺍ ﻛﺎﻥ ﰲ ﻣﻨﺎﻃﻖ ﻳﺮﺍﺩ ﺗﺮﻗﻴﺘﻬﺎ‪ ،‬ﳝﺪﺩ ﺍﱃ ‪10‬‬
‫ﺳﻨﻮﺍﺕ ﺇﺫﺍ ﻛﺎﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﻣﻨﻄﻘﺔ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻋﺎﻧﺔ ﺍﻟﺼﻨﺪﻭﻕ ﺍﳋﺎﺹ ﻟﺘﻄﻮﻳﺮ ﻣﻨﺎﻃﻖ ﺍﳉﻨﻮﺏ )ﺍﳌﺎﺩﺗﲔ ‪13‬‬
‫ﻭ‪ 138‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‪.‬‬
‫‪ -‬ﲣﻔﻴﺾ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺑﻨﺴﺒﺔ ‪ ٪ 15‬ﻟﻔﺎﺋﺪﺓ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺼﻐﲑﺓ ﻭﺍﳌﺘﻮﺳﻄﺔ‬
‫ﺍﳌﺘﻮﺍﺟﺪﺓ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﻣﺴﺎﻋﺪﺓ ﺻﻨﺪﻭﻕ ﺍﳍﻀﺎﺏ ﺍﻟﻌﻠﻴﺎ؛‬
‫‪ -‬ﲣﻔﻴﺾ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺑﻨﺴﺒﺔ ‪ ٪20‬ﻟﻔﺎﺋﺪﺓ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺼﻐﲑﺓ ﻭﺍﳌﺘﻮﺳﻄﺔ ﺍﳌﺘﻮﺍﺟﺪﺓ‬
‫ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻺﺳﺘﻔﺎﺩﺓ ﻣﻦ ﻣﺴﺎﻋﺪﺓ ﺻﻨﺪﻭﻕ ﺍﳉﻨﻮﺏ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲎ ﻟﻔﺎﺋﺪﺓ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳌﻨﺠﺰﺓ ﺑﲔ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻷﻋﻀﺎﺀ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻨﻔﺲ ﳎﻤﻮﻋﺔ‬
‫ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﺇﻟﻐﺎﺀ ﺷﺮﻁ ﺍﻟﺘﺤﺪﻳﺪ ﺍﳌﺮﺧﺺ ﺑﻪ ﳊﺴﻢ ﺍﻷﻋﺒﺎﺀ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﺍﳌﺆﻗﺖ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﳌﺪﺓ ﲬﺲ )‪ (5‬ﺳﻨﻮﺍﺕ‪ ،‬ﺇﻋﺘﺒﺎﺭﺍ ﻣﻦ ﺑﺪﺍﻳﺔ ﺍﻟﻨﺸﺎﻁ ﻟﻔﺎﺋﺪﺓ‬
‫ﺷﺮﻛﺎﺕ ﺭﺃﲰﺎﻝ ﺍﳋﻄﺮ ﻭﺫﻟﻚ ﻣﻦ ﺃﺟﻞ ﺗﻄﻮﻳﺮ ﻫﺬﻩ ﺍﻷﺩﻭﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﳌﺆﺳﺴﺎﺕ؛‬

‫‪189‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺗﻘﻠﻴﺺ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺑﻨﺴﺒﺔ ‪ ٪50‬ﻋﻠﻰ ﺍﻹﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺘﻮﺍﺟﺪﺓ‬
‫ﰲ ﻭﻻﻳﺎﺕ ﺃﺩﺭﺍﺭ‪ ،‬ﺇﻟﻴﺰﻱ‪ ،‬ﺗﻨﺪﻭﻑ ﻭﲤﻨﺮﺍﺳﺖ ﳌﺪﺓ ﲬﺲ )‪ (5‬ﺳﻨﻮﺍﺕ؛‬
‫‪ -‬ﺗﻌﺪﻳﻞ ﺍﻹﻗﺘﻄﺎﻋﺎﺕ ﺍﳌﺮﺧﺺ ‪‬ﺎ ﻟﺘﺤﺪﻳﺪ ﺍﻷﺭﺑﺎﺡ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ؛‬
‫‪ -‬ﺇﻋﻔﺎﺀ ﻣﺆﻗﺖ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺃﻭ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍ ﳌﻬﲏ‬
‫ﳌﺪﺓ ﲬﺲ)‪ (5‬ﺳﻨﻮﺍﺕ‪ ،‬ﻭﻣﻨﺢ ﲣﻔﻴﺾ ﻗﺪﺭﻩ ‪ % 3‬ﻣﻦ ﻧﺴﺒﺔ ﺍﻟﻔﺎﺋﺪﺓ ﺍﳌﻄﺒﻘﺔ ﻋﻠﻰ ﺍﻟﻘﺮﻭﺽ ﺍﻟﺒﻨﻜﻴﺔ ﻟﻺﺳﺘﺜﻤﺎﺭﺍﺕ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺒﻌﺾ ﺍﻟﻔﺮﻭﻉ ﺍﻟﺼﻨﺎﻋﻴﺔ )ﺻﻨﺎﻋﺔ ﺍﳊﺪﻳﺪ ﻭﺍﻟﺘﻌﺪﻳﻦ‪ ،‬ﺍﻟﻠﺪﺍﺋﻦ ﺍﳍﻴﺪﺭﻭﻟﻴﻜﻴﺔ‪ ،‬ﺍﻟﻜﻬﺮﺑﺎﺋﻴﺔ ﻭﺍﻟﻜﻬﺮﻭ ﻣﱰﻟﻴﺔ‪،‬‬
‫ﺍﻟﻜﻴﻤﻴﺎﺀ ﺍﻟﺼﻨﺎﻋﻴﺔ‪ ،‬ﺍﻟﺼﻴﺪﻻﻧﻴﺔ‪(....‬؛‬
‫ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﲨﻊ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺃﻭ ﻣﻦ ﺃﻱ ﺭﺳﻢ ﻳﻌﺎﺩﻟﻪ ﻭﻣﻦ ﻛﻞ ﺇﺧﻀﺎﻉ ﺿﺮﻳﱯ‪ ،‬ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﺸﺮﺍﺀ‬ ‫‪-‬‬

‫ﺑﺎﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺘﺠﻬﻴﺰﺍﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ ﺍﻟﱵ ﰎ ﺍﻗﺘﻨﺎﺅﻫﺎ ﻣﻦ ﺍﻟﺴﻮﻕ‬
‫ﺍﶈﻠﻴﺔ ﺃﻭ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻋﻨﺪ ﺇﻧﺸﺎﺀ ﻣﺼﻠﺤﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﺸﺮﻛﺔ ﲣﺺ ﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻄﻮﻳﺮ؛‬

‫‪ 3-2‬ﻗﻄﺎﻉ ﺍﻟﻔﻼﺣﺔ‪ :‬ﻭﻫﻮ ﻗﻄﺎﻉ ﺍﺳﺘﺮﺍﺗﻴﺠﻲ ﲢﺎﻭﻝ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﻨﻬﻮﺽ ﺑﻪ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻣﻦ ﺍﻟﻐﺬﺍﺋﻲ ﺍﻟﻮﻃﲏ‪،‬‬
‫ﻭﺗﻘﻠﻴﺺ ﻓﺎﺗﻮﺭﺓ ﺍﳌﻮﺍﺩ ﺍﻟﻐﺬﺍﺋﻴﺔ ﺍﳌﺴﺘﻮﺭﺩﺓ‪ .‬ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ‪‬ﺪﻑ ﻟﺘﺸﺠﻴﻊ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ‪:‬‬
‫‪ 1-3-2‬ﰲ ﳎﺎﻝ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‪ :‬ﺗﻌﻔﻰ ﻣﻦ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ‪:‬‬
‫‪ -‬ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺯﺭﺍﻋﺔ ﺍﳊﺒﻮﺏ ﻭﺍﳋﻀﺮ ﺍﳉﺎﻓﺔ ﻭﺍﻟﺘﻤﻮﺭ‪ ،‬ﻭﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳊﻠﻴﺐ ﺍﻟﻄﺒﻴﻌﻲ ﺍﳌﻮﺟﻪ‬
‫ﻟﻺﺳﺘﻬﻼﻙ ﻋﻠﻰ ﺣﺎﻟﺘﻪ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﺍﻟﻜﻠﻲ ﳌﺪﺓ ﻋﺸﺮ ﺳﻨﻮﺍﺕ ﺍﻋﺘﺒﺎﺭﺍ ﻣﻦ ﺗﺎﺭﻳﺦ ﺑﺪﺍﻳﺔ ﺍﻟﻨﺸﺎﻁ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﳌﺪﺍﺧﻴﻞ‬
‫ﺍﻷﻧﺸﻄﺔ ﺍﻟﻔﻼﺣﻴﺔ ﻭﺗﺮﺑﻴﺔ ﺍﳊﻴﻮﺍﻧﺎﺕ ﺍﳌﻤﺎﺭﺳﺔ ﰲ ﺍﻷﺭﺍﺿﻲ ﺍﳌﺴﺘﺼﻠﺤﺔ ﺣﺪﻳﺜﺎ ﻭﺍﳌﻨﺎﻃﻖ ﺍﳉﺒﻠﻴﺔ )ﺍﳌﺎﺩﺓ ‪36‬‬
‫ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‪.‬‬

‫‪ 2-3-2‬ﰲ ﳎﺎﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﺗﻌﻔﻰ ﻣﻦ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ‪:‬‬

‫‪ -‬ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﻨﺎﲡﺔ ﻋﻦ ﺯﺭﺍﻋﺔ ﺍﳊﺒﻮﺏ ﻭﺍﳋﻀﺮ ﺍﳉﺎﻓﺔ ﻭﺍﻟﺘﻤﻮﺭ‪ ،‬ﻭﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳊﻠﻴﺐ ﺍﻟﻄﺒﻴﻌﻲ‬
‫ﺍﳌﻮﺟﻪ ﻟﻺﺳﺘﻬﻼﻙ ﻋﻠﻰ ﺣﺎﻟﺘﻪ؛‬
‫‪ -‬ﺻﻨﺎﺩﻳﻖ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﻔﻼﺣﻲ ﻟﻔﺎﺋﺪﺓ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﻜﻴﺔ ﻭﺍﻟﺘﺄﻣﲔ ﺍﶈﻘﻘﺔ ﺧﺼﻴﺼﺎ ﻣﻊ ﺷﺮﻛﺎﺋﻬﺎ؛‬
‫‪ -‬ﺍﻟﺘﻌﺎﻭﻧﻴﺎﺕ ﺍﻟﻔﻼﺣﻴﺔ ﻟﻠﺘﻤﻮﻳﻦ ﻭﺍﻟﺸﺮﺍﺀ‪ ،‬ﻭﺍﻻﲢﺎﺩﺍﺕ ﺍﳌﻌﺘﻤﺪﺓ ﻣﻦ ﻭﺯﺍﺭﺓ ﺍﻟﻔﻼﺣﺔ ﻣﻊ ﺍﺳﺘﺜﻨﺎﺀ ﺍﻟﻌﻤﻠﻴﺎﺕ‬
‫ﺍﶈﻘﻘﺔ ﻣﻊ ﺍﳌﺴﺘﻌﻤﻠﲔ ﻏﲑ ﺍﻟﺸﺮﻛﺎﺀ؛‬
‫‪ -‬ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻌﺎﻭﻧﻴﺔ ﻹﻧﺘﺎﺝ‪ ،‬ﲢﻮﻳﻞ‪ ،‬ﺣﻔﻆ‪ ،‬ﻭﺑﻴﻊ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﻔﻼﺣﻴﺔ‪ ،‬ﻭﺍﲢﺎﺩﺍ‪‬ﺎ ﺍﳌﻌﺘﻤﺪﺓ ﻣﻦ ﻭﺯﺍﺭﺓ‬
‫ﺍﻟﻔﻼﺣﺔ ﻣﻊ ﺍﺳﺘﺜﻨﺎﺀ ﺍﳌﺒﻴﻌﺎﺕ ﺍﶈﻘﻘﺔ ﰲ ﳏﻼﺕ ﺍﻟﺘﺠﺰﺋﺔ ﺍﳌﻨﻔﺼﻠﺔ ﻋﻦ ﻣﺆﺳﺴﺘﻬﺎ ﺍﻟﺮﺋﻴﺴﻴﺔ‪ ،‬ﻋﻤﻠﻴﺎﺕ‬

‫‪190‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻟﺘﺤﻮﻳﻞ ﺍﻟﱵ ﲣﺺ ﺍﳌﻨﺘﺠﺎﺕ ﺃﻭ ﺷﺒﻪ ﺍﳌﻨﺘﺠﺎﺕ ﺑﺎﺳﺘﺜﻨﺎﺀ ﺗﻠﻚ ﺍﳌﻮﺟﻬﺔ ﻟﺘﻐﺬﻳﺔ ﺍﻹﻧﺴﺎﻥ ﻭﺍﳊﻴﻮﺍﻧﺎﺕ ﺃﻭ‬
‫ﳝﻜﻦ ﺍﺳﺘﻌﻤﺎﳍﺎ ﻛﻤﻮﺍﺩ ﺃﻭﻟﻴﺔ ﰲ ﺍﻟﻔﻼﺣﺔ ﺃﻭ ﺍﻟﺼﻨﺎﻋﺔ؛ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﶈﻘﻘﺔ ﻣﻊ ﺍﳌﺴﺘﻌﻤﻠﲔ ﻏﲑ ﺍﻟﺸﺮﻛﺎﺀ‬
‫ﻭﺍﻟﱵ ﺭﺧﺼﺖ ‪‬ﺎ ﺍﻟﺘﻌﺎﻭﻧﻴﺎﺕ ﺃﻭ ﺍﺿﻄﺮﺕ ﻟﻘﺒﻮﳍﺎ‪.‬‬

‫‪ 3-3-2‬ﰲ ﳎﺎﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ :‬ﺗﻌﻔﻰ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪:‬‬
‫‪ -‬ﺍﻹﳚﺎﺭﺍﺕ ﺍﳌﺪﻓﻮﻋﺔ ﰲ ﺇﻃﺎﺭ ﻋﻘﻮﺩ ﺍﻟﻘﺮﻭﺽ ﺍﻹﳚﺎﺭﻳﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻟﻌﺘﺎﺩ ﺍﻟﻔﻼﺣﻲ ﻭﺍﻟﺘﺠﻬﻴﺰﺍﺕ ﺍﳌﻨﺘﺠﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‬
‫ﻭﺍﳌﺴﺘﻌﻤﻠﺔ ﰲ ﺍﻟﻔﻼﺣﺔ ﻭﺇﳒﺎﺯ ﻏﺮﻑ ﺍﻟﺘﱪﻳﺪ ﻭﺻﻮﺍﻣﻊ ﺍﳊﺒﻮﺏ ﺍﳌﺨﺼﺼﺔ ﻟﻠﻤﺤﺎﻓﻈﺔ ﻋﻠﻰ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﻔﻼﺣﻴﺔ‪،‬‬
‫ﺍﻟﺴﻘﻲ ﻭﺗﻮﻓﲑ ﺍﳌﻴﺎﻩ ﺍﳌﺴﺘﻌﻤﻠﺔ ﺑﺼﻮﺭﺓ ﺣﺼﺮﻳﺔ ﰲ ﺍﻟﻔﻼﺣﺔ‪ ،‬ﺍﳒﺎﺯ ﺍﳌﻠﺒﻨﺎﺕ ﺍﻟﺼﻐﲑﺓ ﻭﺍﳌﻮﺟﻬﺔ ﺇﱃ ﲢﻮﻳﻞ‬
‫ﺍﳊﻠﻴﺐ ﺍﻟﻄﺎﺯﺝ‪ ،‬ﺯﺭﺍﻋﺔ ﺍﻟﺰﻳﺘﻮﻥ ﻭﺇﻧﺘﺎﺝ ﻭﲣﺰﻳﻦ ﺯﻳﺖ ﺍﻟﺰﻳﺘﻮﻥ‪ ،‬ﻭﲡﺪﻳﺪ ﺃﺩﻭﺍﺕ ﺍﻻﻧﺘﺎﺝ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ‬
‫ﺍﻟﺼﻨﺎﻋﺔ ﺍﻟﺘﺤﻮﻳﻠﻴﺔ‪ ،‬ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺇﱃ ﻏﺎﻳﺔ ‪.2018/12/31‬‬
‫ﺍﻟﺒﺬﻭﺭ ﺍﳌﻮﺟﻬﺔ ﻹﻧﺘﺎﺝ ﺍﳌﻮﺍﺩ ﺍﻟﺰﺭﺍﻋﻴﺔ‪-‬ﺍﻟﻐﺬﺍﺋﻴﺔ‪ ،‬ﻣﻦ ﺍﻟﺮﺳﻮﻡ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﻋﻨﺪ ﺍﻹﺳﺘﲑﺍﺩ؛‬ ‫‪-‬‬

‫ﺍﳊﺼﺎﺩﺍﺕ ﺍﳌﺼﻨﻌﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ؛‬ ‫‪-‬‬

‫ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺻﻔﻘﺎﺕ ﺍﻟﺴﻴﺎﺭﺍﺕ ﺍﳉﺪﻳﺪﺓ‪ ،‬ﻭﺍﳉﺮﺍﺭﺍﺕ ﺍﳌﺴﺘﻌﻤﻠﺔ ﻟﻠﺰﺭﺍﻋﺔ ﺩﻭﻥ ﺳﻮﺍﻫﺎ‪ ،‬ﻭﻛﺬﺍ ﺍﳌﺮﻛﺒﺎﺕ‬ ‫‪-‬‬

‫ﺍﻷﺧﺮﻯ ﻏﲑ ﺍﳋﺎﺿﻌﺔ ﻟﻠﺘﺴﺠﻴﻞ؛‬

‫ﺇﺧﻀﺎﻉ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻷﺗﻴﺔ‪ ،‬ﻟﻠﻨﺴﺒﺔ ﺍﳌﺨﻔﻀﺔ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﻘﺪﺭﺓ ﺏ ‪:٪9‬‬ ‫‪-‬‬

‫ﻣﺒﻴﺪﺍﺕ ﺍﳊﺸﺮﺍﺕ ﻭﺍﻟﻔﻄﺮﻳﺎﺕ ﻭﺍﻟﺪﻳﺪﺍﻥ ﻭﺍﻷﻋﺸﺎﺏ ﺍﻟﻀﺎﺭﺓ ﺍﳌﺴﺘﻌﻤﻠﺔ ﰲ ﺍﻟﻔﻼﺣﺔ؛‬ ‫‪-‬‬

‫ﺍﻷﻏﺸﻴﺔ ﺍﻟﺒﻼﺳﺘﻴﻜﻴﺔ ﺍﳌﺴﺘﻌﻤﻠﺔ ﰲ ﺍﻟﻔﻼﺣﺔ؛‬ ‫‪-‬‬

‫ﺍﳌﻮﺍﺩ ﺍﻷﻭﻟﻴﺔ ﺍﳌﻮﺍﺩ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺻﻨﺎﻋﺔ ﺍﳌﻮﺍﺩ ﺍﻟﻐﺬﺍﺋﻴﺔ ﻟﻠﺘﻐﺬﻳﺔ ﺍﳊﻴﻮﺍﻧﻴﺔ ﻟﻠﺪﻭﺍﺟﻦ ﻛﺬﻟﻚ ﳊﻢ‬ ‫‪-‬‬

‫ﺍﻟﺪﺟﺎﺝ ﻭﺍﻟﺒﻴﺾ ﻟﻺﺳﺘﻬﻼﻙ‪.‬‬

‫‪ 4-2‬ﻗﻄﺎﻉ ﺍﻟﺴﻴﺎﺣﺔ‪ :‬ﻳﺰﺧﺮ ﻗﻄﺎﻉ ﺍﻟﺴﻴﺎﺣﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺑﺈﻣﻜﺎﻧﺎﺕ ﻛﺒﲑﺓ ﻏﲑ ﻣﺴﺘﻐﻠﺔ ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ‬
‫ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ‪ ،‬ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺩﻓﻊ ﺇﱃ ﺗﺸﺠﻴﻊ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﲟﺠﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻨﻬﺎ‪:‬‬
‫ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﳌﺪﺓ ‪ 10‬ﺳﻨﻮﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ ﺍﻟﱵ ﻳﻨﺸﺌﻬﺎ‬ ‫‪-‬‬
‫ﺍﳌﻘﺎﻭﻟﻮﻥ ﺍﻟﻮﻃﻨﻴﻮﻥ ﺃﻭ ﺍﻷﺟﺎﻧﺐ‪ ،‬ﺑﺈﺳﺘﺜﻨﺎﺀ ﺍﻟﻮﻛﺎﻻﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻭﺍﻷﺳﻔﺎﺭ‪ ،‬ﻭﻛﺬﺍ ﺷﺮﻛﺎﺕ ﺍﻹﻗﺘﺼﺎﺩ ﺍﳌﺨﺘﻠﻂ ﺍﻟﱵ‬
‫ﺗﻨﺸﻂ ﰲ ﻗﻄﺎﻉ ﺍﻟﺴﻴﺎﺣﺔ؛‬
‫ﺍﺳﺘﻔﺎﺩﺓ ﻭﻛﺎﻻﺕ ﺍﻟﺴﻴﺎﺣﺔ ﻭﺍﻷﺳﻔﺎﺭ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻔﻨﺪﻗﻴﺔ ﺣﺴﺐ ﺣﺼﺔ ﺭﻗﻢ ﺃﻋﻤﺎﳍﺎ ﺍﶈﻘﻖ ﺑﺎﻟﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ‬ ‫‪-‬‬

‫ﻣﻦ ﺇﻋﻔﺎﺀ ﳌﺪﺓ ‪ 3‬ﺳﻨﻮﺍﺕ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻋﺘﺒﺎﺭﺍ ﻣﻦ ﺗﺎﺭﻳﺦ ﺑﺪﺍﻳﺔ ﻧﺸﺎﻃﻬﺎ؛‬

‫‪191‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻹﻋﻔﺎﺀ ﺍﻟﺪﺍﺋﻢ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‪ ،‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﺸﺎﻃﺎﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ‪ ،‬ﺍﻟﻔﻨﺪﻗﻴﺔ ﻭﺍﳊﻤﻮﻳﺔ )ﺍﳌﺎﺩﺓ ‪ 48‬ﻣﻦ‬ ‫‪-‬‬

‫ﻗﺎﻭﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ ‪(2015‬؛‬

‫ﺗﻄﺒﻴﻖ ﺍﻟﻨﺴﺒﺔ ﺍﳌﺨﻔﻀﺔ ﺑـ ‪ ٪9‬ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺇﱃ ﻏﺎﻳﺔ ‪ 31‬ﺩﻳﺴﻤﱪ ‪ ،2019‬ﻓﻴﻤﺎ ﳜﺺ‬ ‫‪-‬‬

‫ﺍﳋﺪﻣﺎﺕ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ ﻭﺍﻟﻔﻨﺪﻗﻴﺔ ﻭﺍﳊﻤﻮﻳﺔ‪ ،‬ﻭﻛﺬﺍ ﻧﺸﺎﻃﺎﺕ ﺍﳌﻄﺎﻋﻢ ﺍﻟﺴﻴﺎﺣﻴﺔ ﺍﳌﺼﻨﻔﺔ‪،‬‬
‫ﻭﺍﻷﺳﻔﺎﺭ ﻭﺗﺄﺟﲑ ﺳﻴﺎﺭﺍﺕ ﺍﻟﻨﻘﻞ ﺍﻟﺴﻴﺎﺣﻲ؛‬
‫ﺗﺴﺘﻔﻴﺪ ﻋﻤﻠﻴﺎﺕ ﺍﻗﻨﺘﺎﺀ ﺍﻟﺘﺠﻬﻴﺰﺍﺕ ﻭﺍﻟﺘﺄﺛﻲ ﻏﲑ ﺍﳌﻨﺘﺠﺔ ﳏﻠﻴﺎ ﺣﺴﺐ ﺍﳌﻮﺍﺻﻔﺎﺕ ﺍﻟﻔﻨﺪﻗﻴﺔ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺇﻃﺎﺭ‬ ‫‪-‬‬

‫ﻋﻤﻠﻴﺎﺕ ﺍﻟﻌﺼﺮﻧﺔ ﻭ ﺍﻟﺘﺄﻫﻴﻞ ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻟﻠﺤﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺑﺼﻔﺔ ﻣﺆﻗﺘﺔ‪).‬ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪.(2015‬‬

‫‪ 5-2‬ﻗﻄﺎﻉ ﺍﳊﺮﻑ ﻭﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ‪ :‬ﻳﺴﺘﻔﻴﺪ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﻣﻦ ﲨﻠﺔ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﳘﻬﺎ‪:‬‬
‫‪ -‬ﺗﻌﻔﻰ ﺑﺸﻜﻞ ﺩﺍﺋﻢ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﻮﺍﺩ ﺍﳋﺎﻡ ﻭﺍﳌﻨﺘﻮﺟﺎﺕ ﺍﳋﺎﻡ ﺃﻭ ﺍﳌﺼﻨﻌﺔ ﻻﺳﺘﺨﺪﺍﻣﻬﺎ ﰲ‬
‫ﺻﻨﺎﻋﺔ ﻭﺇﻋﺪﺍﺩ ﻭﲡﻬﻴﺰ ﻭﺇﺻﻼﺡ ﺃﻭ ﺍﻟﺘﺤﻮﻳﻼﺕ ﺍﻟﱵ ﺃﺩﺧﻠﺖ ﻋﻠﻰ ﺍﻟﺴﻔﻦ ﻭﻣﺪﺍﺭﺱ ﺍﻟﻄﲑﺍﻥ ﻭﻣﺮﺍﻛﺰ ﺍﻟﺘﺪﺭﻳﺐ‬
‫ﺍﳌﻌﺘﻤﺪﺓ‪) .‬ﺍﳌﺎﺩﺓ ‪ 4 -11‬ﻕ‪.‬ﺭ‪.‬ﺭﺃ(؛‬
‫‪ -‬ﲣﻀﻊ ﻟﻠﻤﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﺎﺀ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺄﻧﺸﻄﺔ ﺍﳊﺮﻑ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺍﻟﱵ ﲢﺪﺩ ﻗﺎﺋﻤﺘﻬﺎ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﻨﻈﻴﻢ‪،‬‬
‫ﻭﺍﳌﻨﺘﻮﺟﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺄﻧﺸﻄﺔ ﺍﳊﺮﻑ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺍﻟﱵ ﲢﺪﺩ ﻗﺎﺋﻤﺘﻬﺎ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﻨﻈﻴﻢ؛‬
‫‪ -‬ﻳﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻹﻋﻔﺎﺀ ﺍﻟﻜﻠﻲ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﳌﺪﺓ ‪ 10‬ﺳﻨﻮﺍﺕ ﺍﳊﺮﻓﻴﻮﻥ ﺍﻟﺘﻘﻠﻴﺪﻳﻮﻥ ﻭﻛﺬﻟﻚ‬
‫ﺃﻭﻟﺌﻚ ﺍﳌﻤﺎﺭﺳﻮﻥ ﻟﻨﺸﺎﻁ ﺣﺮﰲ ﻓﲏ‪.‬‬

‫‪ 6-2‬ﻗﻄﺎﻉ ﺍﻟﺼﺤﺔ‪ :‬ﴰﻠﺖ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﺪﺩﺍ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺩﻋﻢ ﻗﻄﺎﻉ‬
‫ﺍﻟﺼﺤﺔ ﻟﺘﻤﻜﲔ ﻭﺻﻮﻝ ﺍﳋﺪﻣﺎﺕ ﺍﻟﺼﺤﻴﺔ ﻟﺸﺮﳛﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺍﳌﺴﺎﳘﺔ ﰲ ﺧﻔﺾ ﺗﻜﻠﻔﺔ ﺣﻴﺎﺯﺓ‬
‫ﺍﻷﺟﻬﺰﺓ ﺍﻟﻄﺒﻴﺔ ﻭﺗﻜﻠﻔﺔ ﺍﻷﺩﻭﻳﺔ‪ ،‬ﻭﺩﻋﻢ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺼﻴﺪﻻﻳﺔ‪ .‬ﻣﻦ ﻫﺬﻩ ﺍﻷﺣﻜﺎﻡ‪:‬‬
‫‪ -‬ﺗﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﻟﺮﺳﻮﻡ ﻋﻠﻰ ﺭﻗﻢ ﺍﻷﻋﻤﺎﻝ ﰲ ﺍﳌﺎﺩﺗﲔ ‪ 3- 9‬ﺇﻋﻔﺎﺀ ﺩﺍﺋﻤﺎ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻟﻌﻤﻠﻴﺎﺕ‬
‫ﺍﻟﺒﻴﻊ ﺍﳋﺎﺻﺔ ﺑﺎﳌﻨﺘﻮﺟﺎﺕ ﺍﻟﺼﻴﺪﻻﻧﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﳌﺪﻭﻧﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻸﺩﻭﻳﺔ؛‬
‫‪ -‬ﺇﺧﻀﺎﻉ ﻟﻠﻤﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﺩﻭﺍﺕ ﻭﺃﺟﻬﺰﺓ ﺍﳉﺒﺎﺭﺓ‪ ،‬ﲟﺎ ﻓﻴﻬﺎ ﺍﻷﺣﺰﻣﺔ ﻭﺍﻟﻀﻤﺎﺩﺍﺕ‬
‫ﺍﻟﻄﺒﻴﺔ ﺍﳉﺮﺍﺣﻴﺔ ﻭﺍﻟﻌﻜﺎﻛﻴﺰ ﻭﺟﺒﺎﺋﺮ ﻭﻣﻮﺍﺯﻳﺐ ﻭﺃﺻﻨﺎﻑ ﻭﺃﺟﻬﺰﺓ ﺃﺧﺮﻯ ﺧﺎﺻﺔ ﺑﺎﻟﻜﺴﻮﺭ ﻭﺃﺻﻨﺎﻑ ﻭﺃﺟﻬﺰﺓ‬
‫ﺍﻟﺘﺮﻗﻴﻌﺔ‪ ،‬ﻭﺃﺟﻬﺰﺓ ﳐﺼﺼﺔ ﻟﺘﺴﻬﻴﻞ ﺍﻟﺴﻤﻊ ﻟﻠﺼﻢ ﻭﺍﻷﺟﻬﺰﺓ ﺍﻷﺧﺮﻯ ﺍﳌﻘﺒﻮﺿﺔ ﺑﺎﻟﻴﺪ ﻭﺍﶈﻤﻮﻟﺔ ﻋﻠﻰ ﺍﳉﺴﻢ ﺃﻭ‬
‫ﺍﳌﺰﺭﻭﻋﺔ ﻓﻴﻪ ﻣﻦ ﺃﺟﻞ ﺗﻌﻮﻳﺾ ﻧﻘﺺ ﺃﻭ ﻋﺎﻫﺔ )ﺍﻟﺘﻌﺮﻳﻔﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺭﻗﻢ ‪ .(9021‬ﻭﻛﺬﺍ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﻼﺟﻴﺔ‬
‫ﺍﳌﻘﺪﻣﺔ ﰲ ﺍﶈﻄﺎﺕ ﺍﻻﺳﺘﺸﻔﺎﺋﻴﺔ ﺍﳌﻌﺪﻧﻴﺔ ﻭﳏﻄﺎﺕ ﺍﻟﻌﻼﺝ ﲟﻴﺎﻩ ﺍﻟﺒﺤﺮ‪).‬ﺍﳌﺎﺩﺓ ‪ 23‬ﻕ ﺭ ﺭ ﺃ(‪.‬‬

‫‪192‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﰲ ﳎﺎﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ ﻳﻄﺒﻖ ﲣﻔﻴﺾ ﻗﺪﺭﻩ ‪ %30‬ﻋﻠﻰ ﻣﺒﻠﻎ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺑﺎﳉﻤﻠﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻷﺩﻭﻳﺔ‬
‫ﺍﳌﻨﺘﺠﺔ ﳏﻠﻴﺎ‪ .‬ﻭﲣﻔﻴﺾ ‪ %50‬ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺑﺎﻟﺘﺠﺰﺋﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻷﺩﻭﻳﺔ‪ ،‬ﺍﳌﺼﻨﻔﺔ ﺿﻤﻦ ﺍﳌﻮﺍﺩ ﺍﻹﺳﺘﺮﺍﲡﻴﺔ‬
‫ﻛﻤﺎ ﻳﻨﺺ ﻋﻠﻴﻬﺎ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 31-90‬ﺍﳌﺆﺭﺥ ﰲ ‪ 15‬ﻳﻨﺎﻳﺮ ‪ ،1996‬ﻭﺍﻟﱵ ﻳﻜﻮﻥ ﻣﻌﺪﻝ ﺍﻟﺮﺑﺢ ﻟﻠﺒﻴﻊ‬
‫ﺑﺎﻟﺘﺠﺰﺋﺔ ﻳﺘﺮﺍﻭﺡ ﺑﲔ ‪ %10‬ﻭ‪.1%30‬‬

‫‪ 7-2‬ﻗﻄﺎﻉ ﺍﻟﺴﻜﻦ‪ :‬ﺣﻀﻲ ﻗﻄﺎﻉ ﺍﻟﺴﻜﻦ ﺑﺄﳘﻴﺔ ﺧﺎﺻﺔ ﰲ ﺑﺮﺍﻣﺞ ﺍﳊﻜﻮﻣﺎﺕ ﺍﳌﺘﻌﺎﻗﺒﺔ‪ ،‬ﲤﺎﺷﻴﺎ ﻣﻊ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ‪،‬‬
‫ﺗﻀﻤﻦ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺧﻔﺾ ﺗﻜﻠﻔﺔ ﺍﳒﺎﺯ ﻭ‪/‬ﺃﻭ ﺍﳊﺼﻮﻝ ﻋﻠﻰ ﺳﻜﻦ‪،‬‬
‫ﻣﻨﻬﺎ ﻣﺎ ﻫﻮ ﻣﻮﺟﻪ ﻷﺻﺤﺎﺏ ﺍﻟﺴﻜﻨﺎﺕ ﻭﻣﻨﻬﺎ ﻣﺎ ﻫﻮ ﻣﻮﺟﻪ ﻟﻠﻤﺮﻗﲔ ﺍﻟﻌﻘﺎﺭﻳﻦ‪ .‬ﻣﻦ ﻫﺬﻩ ﺍﻷﺣﻜﺎﻡ‪:‬‬
‫‪ -1‬ﺇﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻓﻮﺍﺋﺪ ﺍﻟﻘﺮﻭﺽ ﺍﳌﺼﺮﻓﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻸﺳﺮ ﻻﻗﺘﻨﺎﺀ ﺃﻭ ﺑﻨﺎﺀ ﻣﺴﺎﻛﻦ ﻓﺮﺩﻳﺔ‪2‬؛‬
‫‪ -2‬ﺍﻻﺧﻀﺎﻉ ﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ﻛﻞ ﻣﻦ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻘﻀﺒﺎﻥ ﻣﻦ ﺣﺪﻳﺪ‪ .‬ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻨﺎﺀ ﻭﺇﻋﺎﺩﺓ ﺍﻟﺘﻬﻴﺌﺔ‬
‫ﻭ‪/‬ﺃﻭ ﺑﻴﻊ ﺍﻟﺴﻜﻨﺎﺕ ﺇﳚﺎﺭ ﺍﻟﺴﻜﻨﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﳌﻘﺒﻮﺽ ﻣﻦ ﻃﺮﻑ ﺍﳍﻴﺌﺎﺕ ﺍﳌﻜﻠﻔﺔ ﺑﺘﺴﻴﲑﻫﺎ ) ﻣﻦ ﺍﳌﺎﺩﺓ ‪23‬‬
‫ﻣﻦ ﻕ ﺭ ﺭ ﺃ( ‪.‬ﻛﻤﺎ ﺗﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ 2013‬ﺇﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﳉﻤﺎﺭﻙ ﻭﻭ ﺇﺧﻀﺎﻉ ﻟﻠﻤﻌﺪﻝ ﺍﳌﺨﻔﺾ‬
‫ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳊﺪﻳﺪ ﺍﳌﻮﺟﻪ ﻟﻺﻧﺘﺎﺝ ﺍﻟﻮﻃﲏ ﻟﻠﺨﺮﺳﺎﻧﺔ؛‬
‫‪ -3‬ﺍﻋﻔﺎﺀ ﻣﺆﻗﺖ ﻣﻦ ﺍﻟﺮﺳﻢ ﺍﻟﻌﻘﺎﺭﻱ ﻟﻠﻌﻘﺎﺭﺍﺕ ﺍﳌﺒﻨﻴﺔ ﺗﺸﻜﻞ ﺍﳌﻠﻜﻴﺔ ﺍﻟﻮﺣﻴﺪﺓ ﻭﺍﳌﺴﻜﻦ ﺍﻟﺮﺋﻴﺴﻲ ﻷﺻﺤﺎ‪‬ﺎ‪ ،‬ﻭﻛﺬﺍ‬
‫ﻣﺴﺎﻛﻦ ﺍﻹﳚﺎﺭ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ؛‬
‫‪ -4‬ﺇﻋﻔﺎﺀ ﺩﺍﺋﻢ ﻣﻦ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻟﻔﺎﺋﺪﺓ ﻣﺆﺳﺴﺎﺕ ﺍﻟﺘﺮﻗﻴﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ‬
‫) ﺍﳌﺎﺩﺓ ‪ 44‬ﻣﻦ ﻕ ﻡ ‪(1998‬؛‬
‫‪ -5‬ﺃﻋﻔﺖ ﺍﳌﺎﺩﺓ ‪ 258‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﺘﺴﺠﻴﻞ ﺑﺸﻜﻞ ﺩﺍﺋﻢ ﻣﻦ ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﺍﻟﻌﻘﻮﺩ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﺑﻴﻊ ﺍﻟﺒﻨﺎﻳﺎﺕ ﺃﻭ‬
‫ﺃﺟﺰﺍﺀ ﺍﻟﺒﻨﺎﻳﺎﺕ ﺫﺍﺕ ﺍﻻﺳﺘﻌﻤﺎﻝ ﺍﻟﺴﻜﲏ ﺃﺳﺎﺳﺎ‪ ،‬ﺍﳌﻨﺠﺰﺓ ﺑﻌﻨﻮﺍﻥ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺮﻗﻴﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ ﻭﻓﻖ ﺍﻟﺸﺮﻭﻁ ﺍﶈﺪﺩﺓ‬
‫ﰲ ﺍﻟﺘﻨﻈﻴﻢ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﺘﺮﻗﻴﺔ ﺍﻟﻌﻘﺎﺭﻳﺔ‪ ،‬ﻭﻋﻤﻠﻴﺎﺕ ﺑﻴﻊ ﺍﻷﺭﺍﺿﻲ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺠﺰﺋﺔ ﻭﺍﳌﻬﻴﺄﺓ ﻭﺍﻟﺼﺎﳊﺔ ﻟﺒﻨﺎﺀ‬
‫ﻣﺴﺎﻛﻦ ﺧﺎﺻﺔ‪ ،‬ﻭﻫﺬﺍ ﻓﻴﺎ ﳜﺺ ﻋﻤﻠﻴﺔ ﺍﻟﺒﻴﻊ ﺍﻷﻭﱃ ﻟﻘﻄﻌﺔ ﺍﻷﺭﺽ ﺍﳌﻌﻨﻴﺔ‪ ،‬ﻭﻋﻘﻮﺩ ﻧﻘﻞ ﺍﳌﻠﻜﻴﺔ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﻨﺎﺯﻝ‬
‫ﻋﻦ ﺍﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺫﺍﺕ ﺍﻻﺳﺘﻌﻤﺎﻝ ﺍﻟﺴﻜﲏ‪ ،‬ﻣﻦ ﻗﺒﻞ ﺍﻟﺒﻨﻮﻙ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﻘﺘﻨﺎﺓ ﻣﻦ ﻃﺮﻓﻬﺎ ﻛﻀﻤﺎﻥ‬
‫ﻟﻌﻤﻠﻴﺎﺕ ﲤﻮﻳﻞ ﺍﻗﺘﻨﺎﺀ ﺍﻟﺴﻜﻨﺎﺕ ﻟﺼﺎﱀ ﺍﳋﻮﺍﺹ‪.‬‬

‫‪ 1‬ﺍﳌﺎﺩﺓ ‪ 219‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‬
‫‪ 2‬ﺍﳌﺎﺩﺓ ‪ 9-16‬ﻕ‪ .‬ﺭ‪ .‬ﺭ‪ .‬ﺃ‬

‫‪193‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 8-2‬ﺩﻋﻢ ﺍﻟﻔﺌﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﶈﺪﻭﺩ‪ :‬ﺃﻗﺮ ﺍﳌﺸﺮﻉ ﺍﳉﺰﺍﺋﺮﻱ ﻋﺪﺩﺍ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺩﻋﻢ ﺍﻟﻔﺌﺎﺕ‬
‫ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﶈﺪﻭﺩ ﻣﻦ ﺧﻼﻝ ﺧﻔﺾ ﻣﺒﻠﻎ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺴﺘﺤﻘﺔ ﻋﻠﻰ ﺩﺧﻠﻬﺎ‪ ،‬ﺃﻭ ﻣﻦ ﺧﻼﻝ ﺍﳌﺴﺎﳘﺔ ﰲ ﺧﻔﺾ ﺃﺳﻌﺎﺭ‬
‫ﺍﻟﺴﻠﻊ ﺍﻟﻮﺍﺳﻌﺔ ﺍﻻﺳﺘﻬﻼﻙ‪ .‬ﻣﻦ ﺑﲔ ﻫﺬﻩ ﺍﻷﺣﻜﺎﻡ‪:‬‬
‫‪ 1-8-2‬ﰲ ﳎﺎﻝ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‬
‫‪ -‬ﲣﻔﻴﺾ ﻧﺴﱯ ﻟﻠﻀﺮﻳﺒﺔ ﺍﻹﲨﺎﻟﻴﺔ ﻳﺴﺎﻭﻱ ‪) ٪ 40‬ﻻ ﻳﻘﻞ ﻋﻦ ‪12000‬ﺩﺝ‪ ،‬ﻭﻻ ﻳﺰﻳﺪ ﻋﻦ ‪ 18000‬ﺩﺝ ﺳﻨﻮﻳﺎ‬
‫)ﺃﻱ ﻣﺎ ﺑﲔ ‪ 1000‬ﻭ‪ 1500‬ﻡ ‪ /‬ﺷﻬﺮ(‪.‬‬
‫‪ -‬ﺗﺴﺘﻔﻴﺪ ﻣﺪﺍﺧﻴﻞ ﺍﻟﻌﻤﺎﻝ ﺍﳌﻌﺎﻗﲔ ﺣﺮﻛﻴﺎ ﺃﻭ ﻋﻘﻠﻴﺎ ﺃﻭ ﺍﻟﺼﻢ ﺍﻟﺒﻜﻢ ﻭﻛﺬﺍ ﺍﻟﻌﻤﺎﻝ ﺍﳌﺘﻌﺎﻗﺪﻳﻦ ﺍﻟﺘﺎﺑﻌﲔ ﻟﻠﻨﻈﺎﻡ ﺍﻟﻌﺎﻡ ﻣﻦ‬
‫ﲣﻔﻴﺾ ﺇﺿﺎﰲ ﻋﻠﻰ ﻣﻘﺪﺍﺭ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺇﲨﺎﱄ ﺍﻟﺪﺧﻞ‪ ،‬ﰲ ﺣﺪﻭﺩ ‪ 1000‬ﺩﺝ ﺷﻬﺮﻳ‪‬ﺎ‪ ،‬ﻣﺎ ﻳﻌﺎﺩﻝ‪:‬‬
‫‪ ،٪ 80 -‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﺪﺧﻞ ﺃﻛﺜﺮ ﻣﻦ ‪ 20.000‬ﺃﻭ ﻳﺴﺎﻭﻳﻪ ﻭﺃﻗﻞ ﻣﻦ ‪25.000‬ﺩﺝ؛‬
‫‪ ،٪ 60 -‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﺪﺧﻞ ﺃﻛﺜﺮ ﻣﻦ ‪ 25.000‬ﺩﺝ ﺃﻭ ﻳﺴﺎﻭﻳﻪ ﻭﺃﻗﻞ ﻣﻦ ‪ 30.000‬ﺩﺝ؛‬
‫‪ ،٪ 30 -‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﺪﺧﻞ ﺃﻛﺜﺮ ﻣﻦ ‪ 30.000‬ﺩﺝ ﺃﻭ ﻳﺴﺎﻭﻳﻪ ﻭﺃﻗﻞ ﻣﻦ ‪ 35.000‬ﺩﺝ؛‬
‫‪ ،٪ 10 -‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﺪﺧﻞ ﺃﻛﺜﺮ ﻣﻦ ‪ 35.000‬ﺩﺝ ﺃﻭ ﻳﺴﺎﻭﻳﻪ ﻭﺃﻗﻞ ﻣﻦ ‪ 40000‬ﺩﺝ؛‬
‫‪ -‬ﻳﻄﺒﻖ ﻋﻠﻰ ﺍﻟﺮﺑﺢ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﻧﺸﺎﻁ ﺇﻧﺘﺎﺝ ﺍﳋﺒﺰ ﺩﻭﻥ ﺳﻮﺍﻩ‪ ،‬ﲣﻔﻴﺾ ‪) .%35‬ﺍﳌﺎﺩﺓ ‪ 1-21‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‬
‫‪ -‬ﺍﻋﻔﺎﺀ ﺩﺍﺋﻢ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﳉﻤﻌﻴﺎﺕ ﺍﻷﺷﺨﺎﺹ ﺍﳌﻌﻮﻗﲔ ﺍﳌﻌﺘﻤﺪﺓ ﻭﻛﺬﻟﻚ ﺍﳍﻴﺎﻛﻞ ﺍﻟﺘﺎﺑﻌﺔ ﳍﺎ )ﺍﳌﺎﺩﺓ‬
‫‪ 3-13‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‪.‬‬
‫‪ 2-8-2‬ﰲ ﳎﺎﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫‪ -‬ﺇﻋﻔﺎﺀ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺴﻠﻊ‪ ،‬ﺫﺍﺕ ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻮﺍﺳﻊ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﺼﻔﺔ ﺩﺍﺋﻤﺔ‪ ،‬ﻛﻌﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ‬
‫ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳋﺒﺰ ﻭﺩﻗﻴﻖ ﺍﳋﺒﺰ ﺍﳌﺴﺘﺨﺪﻡ ﰲ ﺗﺼﻨﻴﻊ ﻫﺬﺍ ﺍﳋﺒﺰ ﻭﺍﳊﺒﻮﺏ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺻﻨﺎﻋﺔ ﻫﺬﻩ ﺍﻟﻮﺟﺒﺎﺕ‪،‬‬
‫ﻭﻛﺬﻟﻚ ﺗﻠﻚ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﺴﻤﻴﺪ؛ ﺍﳊﻠﻴﺐ ﺃﻭ ﺍﻟﻜﺮﳝﺔ ﺍﳌﺮﻛﺰﺓ ﺃﻭ ﺍﶈﺘﻮﻳﺔ ﻋﻠﻰ ﺳﻜﺮ ﻣﻀﺎﻑ ﺃﻭ ﻏﲑﻩ ‪،1‬‬
‫ﻭﺍﻹﻋﻔﺎﺀ ﺍﳌﻮﻗﺖ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﳌﺎﺩﰐ ﺍﻟﺴﻜﺮ ﺍﳋﺎﻡ ﻭﺯﻳﻮﺕ ﺍﻟﻄﻌﺎﻡ ﺍﳋﺎﻡ ﰲ ﻣﺮﺍﺣﻞ ﳐﺘﻠﻔﺔ ﻣﻦ‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻮﺯﻳﻊ‪ .2‬ﻭﻛﺬﺍ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﱵ ﻧﻔﺬﺕ ﻣﻦ ﻗﺒﻞ ﺍﻷﻋﻤﺎﻝ ﺍﳌﺨﺼﺼﺔ ﻟﺘﻨﻈﻴﻢ ﺍﳌﻄﺎﻋﻢ ﻟﺘﻘﺪﱘ ﻭﺟﺒﺎﺕ ﳎﺎﻧﻴﺔ ﺃﻭ‬
‫ﻣﻨﺨﻔﻀﺔ ﺍﻟﺘﻜﻠﻔﺔ ﻟﻠﻤﺤﺘﺎﺟﲔ ﻭﺍﻟﻄﻼﺏ ﺷﺮﻳﻄﺔ ﺃﻥ ﺗﺸﻐﻴﻞ ﻫﺬﻩ ﺍﳌﻄﺎﻋﻢ ﻻ ﻳﻌﻄﻲ ﺃﻱ ﺭﺑﺢ‪.‬‬
‫‪. -‬ﺍﻹﺧﻀﺎﻉ ﳌﻌﺪﻝ ﳐﻔﺾ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺘﻮﺯﻳﻊ ﺍﻟﻜﻬﺮﺑﺎﺀ ﻭﺍﻟﻐﺎﺯ ﻓﻴﻤﺎ ﳜﺺ ﺍﺳﺘﻬﻼﻛﺎ ﻳﻘﻞ ﻋﻦ ‪250‬‬
‫ﻛﻴﻠﻮﺍﻁ‪/‬ﺳﺎﻋﻲ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻜﻬﺮﺑﺎﺀ ﻭ‪ 2500‬ﻭﺣﺪﺓ ﺣﺮﺍﺭﻳﺔ ﻟﻜﻞ ﺛﻼﺛﺔ ﺃﺷﻬﺮ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻐﺎﺯ ﺍﻟﻄﺒﻴﻌﻲ )ﺍﳌﺎﺩﺓ ‪2-23‬‬
‫ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‬
‫‪ 1‬ﺍﳌﺎﺩﺓ ‪ 1-9‬ﻭ‪ 2-9‬ﻣﻦ ﻕ‪.‬ﺭ‪.‬ﺭ‪ .‬ﺃ‬
‫‪ 2‬ﺍﳌﺎﺩﺓ ‪ 14‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺘﻜﻤﻴﻠﻲ ﻟﺴﻨﺔ ‪2011‬‬

‫‪194‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 3-8-2‬ﰲ ﳎﺎﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‪:‬‬

‫‪ -‬ﲣﻔﻴﺾ ﻗﺪﺭﻩ ‪ %75‬ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ ﻳﻄﺒﻖ ﻋﻠﻰ ﻣﺒﻠﻎ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﻴﻊ ﺑﺎﻟﺘﺠﺰﺋﺔ ﻟﻠﺒﱰﻳﻦ ﺍﳌﻤﺘﺎﺯ‬
‫ﻭﺍﻟﻌﺎﺩﻱ ﻭﺍﻟﻐﺎﺯﻭﺍﻝ‪ ).‬ﺍﳌﺎﺩﺓ ‪ 219‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‬

‫‪ -3‬ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻋﱪ ﺃﻧﻈﻤﺔ ﺧﺎﺻﺔ‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻳﺘﻀﻤﻦ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺰﺍﺋﺮﻱ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﺼﻮﺹ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﺍﳌﺨﺼﺼﺔ ﻟﻠﻨﻈﺎﻡ‬
‫ﺍﳉﺒﺎﺋﻲ ﺍﻻﺳﺘﺜﻨﺎﺋﻲ ﻣﻦ ﺧﻼﻝ ﻗﺎﻧﻮﻥ ﺍﻹﺳﺘﺜﻤﺎﺭ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ ﻭﳐﺘﻠﻒ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺸﺮﺍﻛﺔ )ﺍﻻﲢﺎﺩ‬
‫ﺍﻷﻭﺭﻭﰊ ﻭﺍﳌﻨﻈﻤﺔ ﺍﻟﻌﺮﺑﻴﺔ ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ(‪.‬‬

‫‪ 1-3‬ﺍﳌﺰﺍﻳﺎ ﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﻗﺎﻧﻮﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ*‪ :1‬ﳝﻜﻦ ﺃﻥ ﺗﺴﺘﻔﻴﺪ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ‬
‫ﻭﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳋﺎﺻﺔ‪ ،‬ﺍﻋﺘﻤﺎﺩﺍ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ﻭﺍﻟﻨﺸﺎﻁ ﻭﺗﺄﺛﲑ ﺍﳌﺸﺎﺭﻳﻊ ﻋﻠﻰ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬‬
‫ﺗﻮﺟﺪ ﺛﻼﺛﺔ ﻣﺴﺘﻮﻳﺎﺕ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ‪:‬‬
‫‪ -‬ﺍﳌﺰﺍﻳﺎ ﺍﳌﺸﺘﺮﻛﺔ ﻟﻜﻞ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﻘﺎﺑﻠﺔ ﻟﻼﺳﺘﻔﺎﺩﺓ؛‬
‫‪ -‬ﺍﳌﺰﺍﻳﺎ ﺍﻹﺿﺎﻓﻴﺔ ﻟﻔﺎﺋﺪﺓ ﺍﻟﻨﺸﺎﻃﺎﺕ ﺫﺍﺕ ﺍﻻﻣﺘﻴﺎﺯ ﻭ‪/‬ﺃﻭ ﺍﳌﻨﺸﺌﺔ ﳌﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ؛‬
‫‪ -‬ﺍﳌﺰﺍﻳﺎ ﺍﻻﺳﺘﺜﻨﺎﺋﻴﺔ ﻟﻔﺎﺋﺪﺓ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻷﳘﻴﺔ ﺍﳋﺎﺻﺔ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ‪.‬‬

‫‪ 1-1-3‬ﻣﺰﺍﻳﺎ ﻣﺸﺘﺮﻛﺔ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﺆﻫﻠﺔ‬

‫ﺃ‪ -‬ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻨﺠﺰﺓ ﰲ ﺍﻟﺸﻤﺎﻝ ‪:‬‬

‫ﺃ‪ 1-‬ﻣﺮﺣﻠﺔ ﺍﻹﳒﺎﺯ‪ :‬ﻳﺴﺘﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮ ﰲ ﻣﺮﺣﻠﺔ ﺍﳒﺎﺯ ﺍﳌﺸﺮﻭﻉ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻮﺭﺩﺓ ﺍﻟﱵ ﺗﺪﺧﻞ ﻣﺒﺎﺷﺮﺓ ﰲ ﺇﳒﺎﺯ ﺍﻻﺳﺘﺜﻤﺎﺭ ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﺘﻮﺭﺩﺓ ﺃﻭ ﺍﳌﻘﺘﻨﺎﺓ ﳏﻠﻴﺎ ﺍﻟﱵ ﺗﺪﺧﻞ‬
‫ﻣﺒﺎﺷﺮﺓ ﰲ ﺇﳒﺎﺯ ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺩﻓﻊ ﺣﻖ ﻧﻘﻞ ﺍﳌﻠﻜﻴﺔ ﺑﻌﻮﺽ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻹﺷﻬﺎﺭ ﺍﻟﻌﻘﺎﺭﻱ ﻋﻦ ﻛﻞ ﺍﳌﻘﺘﻨﻴﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺘﻢ ﰲ‬
‫ﺇﻃﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻌﲏ؛‬

‫‪ * 1‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 09-16‬ﺍﳌﺘﻌﻠﻖ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ‪ ،46‬ﺳﻨﺔ ‪.2016‬‬

‫‪195‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻹﺷﻬﺎﺭ ﺍﻟﻌﻘﺎﺭﻱ ﻭﻣﺒﺎﻟﻎ ﺍﻷﻣﻼﻙ ﺍﻟﻮﻃﻨﻴﺔ ﺍﳌﺘﻀﻤﻨﺔ ﺣﻖ ﺍﻻﻣﺘﻴﺎﺯ ﻋﻠﻰ‬
‫ﺍﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﳌﺒﻨﻴﺔ ﻭﻏﲑ ﺍﳌﺒﻨﻴﺔ ﺍﳌﻮﺟﻬﺔ ﻹﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ .‬ﻭﺗﻄﺒﻖ ﻫﺬﻩ ﺍﳌﺰﺍﻳﺎ ﻋﻠﻰ ﺍﳌﺪﺓ ﺍﻟﺪﻧﻴﺎ ﳊﻖ‬
‫ﺍﻻﻣﺘﻴﺎﺯ ﺍﳌﻤﻨﻮﺡ؛‬
‫‪ -‬ﲣﻔﻴﺾ ﺑﻨﺴﺒﺔ ‪% 90‬ﻣﻦ ﻣﺒﻠﻎ ﺍﻹﺗﺎﻭﺓ ﺍﻹﳚﺎﺭﻳﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺍﶈﺪﺩﺓ ﻣﻦ ﻗﺒﻞ ﻣﺼﺎﱀ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﺇﳒﺎﺯ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﳌﺪﺓ ﻋﺸﺮ )‪ (10‬ﺳﻨﻮﺍﺕ ﻣﻦ ﺍﻟﺮﺳﻢ ﺍﻟﻌﻘﺎﺭﻱ ﻋﻠﻰ ﺍﳌﻠﻜﻴﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺇﻃﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ‪،‬‬
‫ﺍﺑﺘﺪﺍﺀ ﻣﻦ ﺗﺎﺭﻳﺦ ﺍﻻﻗﺘﻨﺎﺀ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻌﻘﻮﺩ ﺍﻟﺘﺄﺳﻴﺴﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ ﻭﺍﻟﺰﻳﺎﺩﺍﺕ ﰲ ﺭﺃﲰﺎﻝ ‪.‬‬

‫ﺃ‪ 2-‬ﻣﺮﺣﻠﺔ ﺍﻹﺳﺘﻐﻼﻝ‪ :‬ﺍﻹﻋﻔﺎﺀ ﳌﺪﺓ ﺛﻼﺙ )‪ (3‬ﺳﻨﻮﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﶈﺪﺛﺔ ﺣﱴ ﻣﺎﺋﺔ )‪ (100‬ﻣﻨﺼﺐ‬
‫ﺷﻐﻞ ﻭﺑﻌﺪ ﻣﻌﺎﻳﻨﺔ ﺍﻟﺸﺮﻭﻉ ﰲ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺬﻱ ﺗﻌﺪﻩ ﺍﳌﺼﺎﱀ ﺍﳉﺒﺎﺋﻴﺔ ﺑﻄﻠﺐ ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮ‪:‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ )‪(IBS‬؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ )‪(TAP‬؛‬
‫‪ -‬ﲣﻔﻴﺾ ﺑﻨﺴﺒﺔ ‪ %50‬ﻣﻦ ﻣﺒﻠﻎ ﺍﻹﺗﺎﻭﺓ ﺍﻹﳚﺎﺭﻳﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺍﶈﺪﺩﺓ ﻣﻦ ﻗﺒﻞ ﻣﺼﺎﱀ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫ﺏ‪ -‬ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻨﺠﺰﺓ ﰲ ﺍﳉﻨﻮﺏ ﻭﺍﳍﻀﺎﺏ ﺍﻟﻌﻠﻴﺎ‬

‫ﺏ‪ 1-‬ﻣﺮﺣﻠﺔ ﺍﻹﳒــﺎﺯ‪ :‬ﻳﺴﺘﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮ ﰲ ﻣﺮﺣﻠﺔ ﺍﻻﳒﺎﺯ ﻣﻦ ‪:‬‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻭﻏﲑ ﺍﳌﺴﺘﺜﻨﺎﺓ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﻭﺍﻟﱵ ﺗﺪﺧﻞ ﻣﺒﺎﺷﺮﺓ ﰲ ﺇﳒﺎﺯ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﻏﲑ ﺍﳌﺴﺘﺜﻨﺎﺓ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﻭﺍﻟﱵ ﺗﺪﺧﻞ ﻣﺒﺎﺷﺮﺓ‬
‫ﰲ ﺇﳒﺎﺯ ﺍﻻﺳﺘﺜﻤﺎﺭ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺩﻓﻊ ﺣﻖ ﻧﻘﻞ ﺍﳌﻠﻜﻴﺔ ﺑﻌﻮﺽ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻹﺷﻬﺎﺭ ﺍﻟﻌﻘﺎﺭﻱ ﻋﻦ ﻛﻞ ﺍﳌﻘﺘﻨﻴﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺘﻢ ﰲ‬
‫ﺇﻃﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻌﲏ ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻭﻣﺼﺎﺭﻳﻒ ﺍﻹﺷﻬﺎﺭ ﺍﻟﻌﻘﺎﺭﻱ ﻭﻣﺒﺎﻟﻎ ﺍﻷﻣﻼﻙ ﺍﻟﻮﻃﻨـﻴﺔ ﺍﳌﺘﻀﻤﻨﺔ ﺣﻖ ﺍﻻﻣﺘﻴﺎﺯ ﻋﻠﻰ‬
‫ﺍﻷﻣﻼﻙ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﳌﺒﻨﻴﺔ ﻭﻏﻴﺮ ﺍﳌﺒﻨﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﺍﳌﻮﺟﻬﺔ ﻹﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ .‬ﺗﻄﺒﻖ ﻫﺬﻩ ﺍﳌﺰﺍﻳﺎ ﻋﻠﻰ ﺍﳌﺪﺓ‬
‫ﺍﻟﺪﻧﻴﺎ ﳊﻖ ﺍﻹﻣﺘﻴﺎﺯ؛‬
‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﳌﺪﺓ ﻋﺸﺮ )‪ (10‬ﺳﻨﻮﺍﺕ ﻣﻦ ﺍﻟﺮﺳﻢ ﺍﻟﻌﻘﺎﺭﻱ ﻋﻠﻰ ﺍﳌﻠﻜﻴﺎﺕ ﺍﻟﻌﻘﺎﺭﻳﺔ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺇﻃﺎﺭ ﺍﻻﺳﺘﺜﻤﺎﺭ‪،‬‬
‫ﺍﺑﺘﺪﺍﺀ ﻣﻦ ﺗﺎﺭﻳﺦ ﺍﻻﻗﺘﻨﺎﺀ؛‬

‫‪196‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻓﻴﻤﺎ ﳜﺺ ﺍﻟﻌﻘﻮﺩ ﺍﻟﺘﺄﺳﻴﺴﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ ﻭﺍﻟﺰﻳﺎﺩﺍﺕ ﰲ ﺭﺃﲰﺎﻝ؛‬

‫‪ -‬ﺍﻟﺘﻜﻔﻞ ﺍﻟﻜﻠﻲ ﺃﻭ ﺍﳉﺰﺋﻲ ﻣﻦ ﻃﺮﻑ ﺍﻟﺪﻭﻟﺔ ﺑﻨﻔﻘﺎﺕ ﺍﻷﺷﻐﺎﻝ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﳌﻨﺸﺂﺕ ﺍﻷﺳﺎﺳﻴﺔ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻹﳒﺎﺯ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﺫﻟﻚ ﺑﻌﺪ ﺗﻘﻴﻴﻤﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﻮﻛﺎﻟﺔ؛‬
‫‪ -‬ﺍﻟﺘﺨﻔﻴﺾ ﻣﻦ ﻣﺒﻠﻎ ﺍﻹﺗﺎﻭﺓ ﺍﻹﳚﺎﺭﻳﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺍﶈﺪﺩﺓ ﻣﻦ ﻗﺒﻞ ﻣﺼﺎﱀ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ‪ ،‬ﺑﻌﻨﻮﺍﻥ ﻣﻨﺢ ﺍﻷﺭﺍﺿﻲ ﻋﻦ‬
‫ﻃﺮﻳﻖ ﺍﻻﻣﺘﻴﺎﺯ ﻣﻦ ﺃﺟﻞ ﺇﳒﺎﺯ ﻣﺸﺎﺭﻳﻊ ﺍﺳﺘﺜﻤﺎﺭﻳﺔ ‪:‬‬
‫‪ -‬ﺑﺎﻟﺪﻳﻨﺎﺭ ﺍﻟﺮﻣﺰﻱ ﻟﻠﻤﺘﺮ ﺍﳌﺮﺑﻊ ﺧﻼﻝ ﻓﺘﺮﺓ ﻋﺸﺮ )‪ (10‬ﺳﻨﻮﺍﺕ‪ ،‬ﻭﺗﺮﺗﻔﻊ ﺑﻌﺪ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ﺇﱃ ‪ %50‬ﻣﻦ‬
‫ﻣﺒﻠﻎ ﺇﺗﺎﻭﺓ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﻘﺎﻣﺔ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻟﺘﺎﺑﻌﺔ ﻟﻠﻬﻀﺎﺏ ﺍﻟﻌﻠﻴﺎ‪ ،‬ﻭﻛﺬﺍ‬
‫ﺍﳌﻨﺎﻃﻖ ﺍﻷﺧﺮﻯ ﺍﻟﱵ ﺗﺘﻄﻠﺐ ﺗﻨﻤﻴﺘﻬﺎ ﻣﺴﺎﳘﺔ ﺧﺎﺻﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﺪﻭﻟﺔ؛‬
‫‪ -‬ﺑﺎﻟﺪﻳﻨﺎﺭ ﺍﻟﺮﻣﺰﻱ ﻟﻠﻤﺘﺮ ﺍﳌﺮﺑﻊ ﻟﻔﺘﺮﺓ ﲬﺲ ﻋﺸﺮﺓ )‪ (15‬ﺳﻨﺔ ﻭﺗﺮﺗﻔﻊ ﺑﻌﺪ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ﺇﱃ ‪ %50‬ﻣﻦ ﻣﺒﻠﻎ‬
‫ﺇﺗﺎﻭﺓ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﳌﻘﺎﻣﺔ ﰲ ﻭﻻﻳﺎﺕ ﺍﳉﻨﻮﺏ ﺍﻟﻜﺒﲑ‪.‬‬

‫ﺏ‪ 2 -‬ﻣﺮﺣﻠﺔ ﺍﻻﺳﺘﻐﻼﻝ‪ :‬ﻳﺴﺘﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮ ﳌﺪﺓ ﻋﺸﺮ )‪ (10‬ﺳﻨﻮﺍﺕ ﻣﻦ‪:‬‬

‫‪ -‬ﺇﻋﻔﺎﺀ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ؛‬
‫‪ -‬ﺇﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ؛‬
‫‪ -‬ﲣﻔﻴﺾ ﺑﻨﺴﺒﺔ‪ 50 %‬ﻣﻦ ﻣﺒﻠﻎ ﺍﻹﺗﺎﻭﺓ ﺍﻹﳚﺎﺭﻳﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺍﶈﺪﺩﺓ ﻣﻦ ﻗﺒﻞ ﻣﺼﺎﱀ ﺃﻣﻼﻙ ﺍﻟﺪﻭﻟﺔ ‪.‬‬

‫‪ 2-1-3‬ﻣﺰﺍﻳﺎ ﺇﺿﺎﻓﻴﺔ ﻟﻔﺎﺋﺪﺓ ﺍﻷﻧﺸﻄﺔ ﺍﳌﺘﻤﻴﺰﺓ ﻭ‪ /‬ﺃﻭ ﺍﻟﱵ ﲣﻠﻖ ﻓﺮﺹ ﻋﻤﻞ‬
‫ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﰲ ﺍﳌﻘﺎﻡ ﺍﻷﻭﻝ‪ ،‬ﺑﺎﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ ﺍﳌﻘﺮﺭﺓ ﻣﻦ ﻃﺮﻑ ﺍﻷﻧﻈﻤﺔ ﺍﳌﻌﻤﻮﻝ ‪‬ﺎ ﻟﺼﺎﱀ‬
‫ﺍﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﺴﻴﺎﺣﻴﺔ‪ ،‬ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺍﻟﻔﻼﺣﻴﺔ ﺃﻭ ﺗﻠﻚ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﳌﺎﺩﺗﲔ ‪ 12‬ﻭ‪ 13‬ﻣﻦ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ‪ .‬ﻫﺬﻩ ﺍﳌﺰﺍﻳﺎ‬
‫ﻻ ﳝﻜﻦ ﲨﻌﻬﺎ ﻣﻊ ﺗﻠﻚ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻣﻨﻈﻮﻣﺔ ﻗﺎﻧﻮﻥ ﺗﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻭﰲ ﺍﳊﺎﻟﺔ ﻳﺘﻢ ﺗﻄﺒﻴﻖ ﺍﻟﺘﺤﻔﻴﺰ ﺍﻷﻛﺜﺮ‬
‫ﺗﺸﺠﻴﻌﺎ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﻨﻮﻉ ﺍﻟﺜﺎﱐ ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﺍﻹﺿﺎﻓﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻪ ﰲ ﺍﳌﺎﺩﺓ ‪ 13‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺗﺮﻗﻴﺔ ﺍﻹﺳﺘﻤﺜﺎﺭ‪ ،‬ﻓﻬﻮ ﳜﺺ‬
‫ﺍﳌﺸﺎﺭﻳﻊ ﺍﻟﱵ ﲣﻠﻖ ﺃﻛﺜﺮ ﻣﻦ ‪ 100‬ﻣﻨﺼﺐ ﺷﻐﻞ ﺩﺍﺋﻢ‪ ،1‬ﻭﺍﳌﻨﺠﺰﺓ ﰲ ﺍﳌﻨﺎﻃﻖ ﺍﻟﱵ ﺗﺴﺘﺪﻋﻲ ﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﻭﺗﺴﺘﻔﻴﺪ ﻫﺬﻩ‬
‫ﺍﳌﺸﺎﺭﻳﻊ ﻣﻦ ﻣﺪﺓ ﺇﻋﻔﺎﺀ ﺟﺒﺎﺋﻲ ﻣﻦ ‪ 3‬ﺇﱃ ‪ 5‬ﺳﻨﻮﺍﺕ ﻋﻠﻰ ﻣﺮﺣﻠﺔ ﺍﻹﺳﺘﻐﻼﻝ‪ .‬ﻳﻬﺪﻑ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﺇﱃ ﺗﻮﺟﻴﻪ‬

‫‪ 1‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 105/17‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2017/03/05‬ﺍﻟﺬﻱ ﳛﺪﺩ ﻛﻴﻔﻴﺎﺕ ﺗﻄﺒﻴﻖ ﺍﳌﺰﺍﻳﺎ ﺍﻹﺿﺎﻓﻴﺔ ﻟﻺﺳﺘﻐﻼﻝ ﺍﳌﻤﻨﻮﺣﺔ‬
‫ﻟﻺﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻨﺸﺌﺔ ﻷﻛﺜﺮ ﻣﻦ ‪ 100‬ﻣﻨﺼﺐ ﺷﻐﻞ‪.‬‬

‫‪197‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳋﺎﺹ ﰲ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺼﻨﺎﻋﻲ‪ ،‬ﺍﻟﺴﻴﺎﺣﻲ ﻭﺍﻟﻔﻼﺣﻲ ﺇﱃ ﺍﳌﻨﺎﻃﻖ ﺍﳌﻌﺰﻭﻟﺔ ﻭﺍﳌﻬﻤﺸﺔ‪ ،‬ﻭﺟﻌﻠﻬﺎ ﺃﻛﺜﺮ ﺟﺎﺫﺑﻴﺔ‬
‫ﻭﻣﻨﺤﻬﺎ ﺳﺒﻼ ﻟﻼﺳﺘﺜﻤﺎﺭ ﻭﺍﺳﺘﻐﻼﻝ ﺍﻟﺜﺮﻭﺍﺕ ﺍﳌﺘﻮﻓﺮﺓ‪.‬‬

‫‪ :3-1-3‬ﺍﳌﺰﺍﻳﺎ ﺍﻻﺳﺘﺜﻨﺎﺋﻴﺔ ﻟﻔﺎﺋﺪﺓ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻷﳘﻴﺔ ﺍﳋﺎﺻﺔ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ‬

‫ﺃﻭﱃ ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ ،09-16‬ﺍﻫﺘﻤﺎﻣﺎ ﺑﺎﻟﻐﺎ ﳍﺬﻩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻏﲑ ﺃﻥ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ ﱂ ﳛﺪﺩ ﻃﺒﻴﻌﺔ ﺃﻭ‬
‫ﻣﻮﺍﺻﻔﺎﺕ ﻫﺬﻩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻋﻠﻰ ﺧﻼﻑ ﺍﻷﻣﺮ ﺭﻗﻢ ‪ 03-01‬ﺍﻟﺬﻱ ﺣﺪﺩﻫﺎ ﰲ ﺗﻠﻚ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﱵ ﺗﺴﻌﻰ‬
‫ﺇﱃ ﲪﺎﻳﺔ ﺍﻟﺒﻴﺌﺔ ﻭﺍﶈﺎﻓﻈﺔ ﻋﻠﻰ ﺍﳌﻮﺍﺭﺩ ﺍﻟﻄﺒﻴﻌﻴﺔ ﻭﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﺃﻭ ﺍﻷﻧﺸﻄﺔ ﺫﺍﺕ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﰲ ﺍ‪‬ﺎﻝ‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ‪ .‬ﻛﻤﺎ ﺃﻥ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﺸﺮﻳﻌﻲ ‪ 12-93‬ﻭﺿﻊ ﻣﻌﺎﻳﲑ ﻟﺘﺤﺪﻳﺪ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺫﺍﺕ ﺍﻷﳘﻴﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻟﻨﺴﺒﺔ‬
‫ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻮﻃﲏ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺣﺠﻢ ﺍﳌﺸﺮﻭﻉ‪ ،‬ﻧﻮﻉ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﳌﺴﺘﻌﻤﻠﺔ ﻭﺍﺭﺗﻔﺎﻉ ﻧﺴﺒﺔ ﺍﻧﺪﻣﺎﺝ ﺍﻹﻧﺘﺎﺝ ﻭﺍﺭﺗﻔﺎﻉ‬
‫ﺍﻷﺭﺑﺎﺡ ﺑﺎﻟﻌﻤﻠﺔ ﺍﻟﺼﻌﺒﺔ‪ ،‬ﻭﻛﺬﺍ ﻣﻦ ﺣﻴﺚ ﻣﺮﺩﻭﺩﻳﺔ ﻫﺬﻩ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﻟﻄﻮﻳﻞ‪....‬ﺍﱁ‬

‫ﲤﻨﺢ ﻫﺬﻩ ﺍﳌﺰﺍﻳﺎ ﲟﻮﺟﺐ ﺍﺗﻔﺎﻗﻴﺔ ﻳﺘﻢ ﺍﻟﺘﻔﺎﻭﺽ ﻋﻠﻴﻬﺎ ﺑﲔ ﺍﳌﺴﺘﺜﻤﺮ ﻭﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺑﻌﺪ‬
‫ﻋﺮﺿﻬﺎ ﻭﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ ﻣﻦ ﻃﺮﻑ ﺍ‪‬ﻠﺲ ﺍﻟﻮﻃﲏ ﻟﻺﺳﺘﺜﻤﺎﺭ‪ .‬ﻏﲑ ﺃﻥ ﻗﺎﻧﻮﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﱂ ﻳﻠﺰﻡ ﺑﻨﺸﺮ ﻫﺬﻩ ﺍﻻﺗﻔﺎﻗﻴﺔ ﰲ‬
‫ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﳜﺎﻟﻒ ﻗﻮﺍﻋﺪ ﺍﻟﺸﻔﺎﻓﻴﺔ ﰲ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻋﻠﻰ ﺧﻼﻑ ﺍﻷﻣﺮ‬
‫ﺭﻗﻢ ‪ 03-01‬ﺍﻟﺬﻱ ﺍﺷﺘﺮﻁ ﻧﺸﺮﻫﺎ ﰲ ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﰲ ﻣﺎﺩﺗﻪ ﺍﻟﻌﺎﺷﺮﺓ )ﺍﳌﺎﺩﺓ ‪. (10‬ﺗﺘﻤﺜﻞ ﻫﺬﻩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﰲ‪:‬‬

‫ﺃ( ﻣﺮﺣﻠﺔ ﺍﻹﳒﺎﺯ ‪ :‬ﺑﺎﻻﺿﺎﻓﺔ ﺇﱃ ﻛﻞ ﺍﳌﺰﺍﻳﺎ ﺍﳌﺸﺘﺮﻛﺔ ﺍﻟﺴﺎﺑﻘﺔ ﺍﻟﺬﻛﺮ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻔﺘﺮﺓ ﺍﻹﳒﺎﺯ ﻳﺴﺘﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮ‬
‫ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﻣﻨﺢ ﺇﻋﻔﺎﺀ ﺃﻭ ﲣﻔﻴﺾ ﻃﺒﻘﺎ ﻟﻠﺘﺸﺮﻳﻊ ﺍﳌﻌﻤﻮﻝ ﺑﻪ‪ ،‬ﻟﻠﺤﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﻭﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻟﺮﺳﻮﻡ ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻻﻗﺘﻄﺎﻋﺎﺕ‬
‫ﺍﻷﺧﺮﻯ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﳉﺒﺎﺋﻲ ﻭﺍﻹﻋﺎﻧﺎﺕ ﺃﻭ ﺍﳌﺴﺎﻋﺪﺍﺕ ﺃﻭ ﺍﻟﺪﻋﻢ ﺍﳌﺎﱄ‪ ،‬ﻭﻛﺬﺍ ﻛﻞ ﺍﻟﺘﺴﻬﻴﻼﺕ ﺍﻟﱵ ﻗﺪ ﲤﻨﺢ‪.‬‬
‫‪ -‬ﺇﻣﻜﺎﻧﻴﺔ ﲢﻮﻳﻞ ﻣﺰﺍﻳﺎ ﺍﻹﳒﺎﺯ‪ ،‬ﺑﻌﺪ ﻣﻮﺍﻓﻘﺔ ﺍﻟﻤﺠﻟﺲ ﺍﻟﻮﻃﲏ ﻟﻼﺳﺘﺜﻤﺎﺭ‪ ،‬ﳏﻞ ﲢﻮﻳﻞ ﻟﻠﻤﺘﻌﺎﻗﺪﻳﻦ ﻣﻊ ﺍﳌﺴﺘﺜﻤﺮ‬
‫ﺍﳌﺴﺘﻔﻴﺪ‪ ،‬ﻭﺍﳌﻜﻠﻒ ﺑﺈﳒﺎﺯ ﺍﻻﺳﺘﺜﻤﺎﺭ ﳊﺴﺎﺏ ﻫﺬﺍ ﺍﻷﺧﲑ‪.‬‬

‫ﺏ‪ -‬ﻣﺮﺣﻠﺔ ﺍﻹﺳﺘﻐﻼﻝ ‪ :‬ﺃﻣﺎ ﰲ ﻣﺮﺣﻠﺔ ﺍﻻﺳﺘﻐﻼﻝ ﻓﻴﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻻﺿﺎﻓﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﲤﺪﻳﺪ ﻣﺪﺓ ﻣﺰﺍﻳﺎ ﺍﻻﺳﺘﻐﻼﻝ ﻟﻔﺘﺮﺓ ﳝﻜﻦ ﺃﻥ ﺗﺼﻞ ﺇﱃ ﻋﺸﺮ )‪ (10‬ﺳﻨﻮﺍﺕ‪،‬‬
‫‪ -‬ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﻧﻈﺎﻡ ﺍﻟﺸﺮﺍﺀ ﺑﺎﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻮﻡ‪ ،‬ﺍﳌﻮﺍﺩ ﻭﺍﳌﻜﻮﻧﺎﺕ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺇﻧﺘﺎﺝ ﺍﻟﺴﻠﻊ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻹﻋﻔﺎﺀ‬
‫ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪،‬‬

‫‪198‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﻄﺒﻖ ﻋﻠﻰ ﺃﺳﻌﺎﺭ ﺍﻟﺴﻠﻊ ﺍﳌﻨﺘﺠﺔ ﺍﻟﱵ ﺗﺪﺧﻞ ﰲ ﺇﻃﺎﺭ ﺍﻷﻧﺸﻄﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ‬
‫ﺍﻟﻨﺎﺷﺌﺔ‪ ،‬ﻭﳌﺪﺓ ﻻ ﺗﺘﺠﺎﻭﺯ ﲬﺲ )‪ (5‬ﺳﻨﻮﺍﺕ‪.‬‬

‫‪ 2-3‬ﺍﳌﺰﺍﻳﺎ ﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﻗﺎﻧﻮﱐ ﺍﳌﻨﺎﺟﻢ ﻭﺍﶈﺮﻭﻗﺎﺕ‪:‬‬

‫ﺗﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ ‪ 05-14‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2014/02/24‬ﺍﳌﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ‪ 1‬ﻭﻛﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ ‪ 07-05‬ﺍﳌﺆﺭﺥ‬

‫ﰲ ‪2005/04/28‬ﺍﳌﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ‪ 2‬ﻋﺪﺩﺍ ﻣﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﻳﺘﺮﺗﺐ ﻋﻨﻬﺎ ﺍﺳﺘﻔﺎﺩﺓ ﻗﻄﺎﻉ ﺍﻟﻄﺎﻗﺔ ﻣﻦ ﻧﻔﻘﺎﺕ‬
‫ﺟﺒﺎﺋﻴﺔ‪ .‬ﺣﻴﺚ ﻧﺼﺖ ﺍﳌﺎﺩﺓ ‪ 137‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ ﻋﻠﻰ ﺇﻋﻔﺎﺀ ﺑﺸﻜﻞ ﺩﺍﺋﻢ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻧﺸﺎﻃﺎﺕ‬
‫ﺍﳌﻨﺸﺂﺕ ﺍﳉﻴﻮﻟﻮﺟﻴﺔ ﳌﻨﺸﺂﺕ ﺍﳉﻴﻮﻳﻮﳉﻴﺔ ﻭﺍﻻﺳﺘﻜﺸﺎﻑ ﻭﺍﻟﺘﻨﻘﻴﺐ ﺍﳌﻨﺠﻤﻲ ﻋﻠﻰ ﺃﻣﻼﻙ ﺍﻟﺘﺠﻬﻴﺰﺍﺕ ﻭﺍﳌﻮﺍﺩ‬
‫ﻭﺍﳌﻨﺘﻮﺟﺎﺕ ﺍﳌﻮﺟﻬﺔ ﻣﺒﺎﺷﺮﺓ ﻭﺑﺼﻔﺔ ﺩﺍﺋﻤﺔ ﻟﻼﺳﺘﻌﻤﺎﻝ ﰲ ﺍﻟﻨﺸﺎﻃﺎﺕ ﻭﺍﻻﺳﺘﻜﺸﺎﻑ ﻭﺍﻟﺘﻨﻘﻴﺐ ﺍﳌﻨﺠﻤﻴﲔ ﺍﳌﻨﺠﺰﺓ ﻣﻦ‬
‫ﻃﺮﻑ ﺃﺻﺤﺎﺏ ﺍﻟﺘﺮﺍﺧﻴﺺ ﺍﳌﻨﺠﻤﻴﺔ ﺃﻧﻔﺴﻬﻢ ﺃﻭ ﳊﺴﺎ‪‬ﻢ‪ ،‬ﻭﻛﺬﺍ ﺍﳋﺪﻣﺎﺕ ﺍﳌﻘﺪﻣﺔ ﻣﺎ ﻓﻴﻬﺎ ﺍﻟﺪﺭﺍﺳﺎﺕ ﻭﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻹﳚﺎﺭ ﺍﳌﻨﺠﺰ ﻣﻦ ﻃﺮﻑ ﺃﺻﺤﺎﺏ ﺍﻟﺘﺮﺍﺧﻴﺺ ﺍﳌﻨﺠﻤﻴﺔ ﺃﻧﻔﺴﻬﻢ ﺃﻭ ﳊﺴﺎ‪‬ﻢ‪ .‬ﻛﻤﺎ ﺗﻌﻔﻰ ﻣﻦ ﺍﳊﻘﻮﻕ ﻭﺍﻟﺮﺳﻮﻡ‬
‫ﻭﺍﻷﺗﺎﻭﻯ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺍﺳﺘﲑﺍﺩ ﺍﻟﺘﺠﻬﻴﺰﺍﺕ ﻭﺍﳌﻮﺍﺩ ﻭﺍﳌﻨﺘﻮﺟﺎﺕ ﺍﳌﻮﺟﻬﺔ ﻣﺒﺎﺷﺮﺓ ﻭﺑﺼﻔﺔ ﺩﺍﺋﻤﺔ‬
‫ﻻﺳﺘﻌﻤﺎﻝ ﰲ ﺍﻟﻨﺸﺎﻃﺎﺕ ﻭﺍﻻﺳﺘﻜﺸﺎﻑ ﻭﺍﻟﺘﻨﻘﻴﺐ ﺍﳌﻨﺠﻤﻴﲔ ﺍﳌﻨﺠﺰﺓ ﻣﻦ ﻃﺮﻑ ﺃﺻﺤﺎﺏ ﺍﻟﺘﺮﺍﺧﻴﺺ ﺍﳌﻨﺠﻤﻴﺔ‬
‫ﺃﻧﻔﺴﻬﻢ ﺃﻭ ﳊﺴﺎ‪‬ﻢ‪.‬‬

‫ﻛﻤﺎ ﻧﺼﺖ ﺍﳌﺎﺩﺓ ‪ 89‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ ﻋﻠﻰ ﺇﻋﻔﺎﺀ ﺩﺍﺋﻢ ﻟﻨﺸﺎﻃﺎﺕ ﺍﻟﺒﺤﺚ ﻭﺍﻻﺳﺘﻐﻼﻝ ﺍﻟﱵ ﺗﻨﺠﺰ ﰲ ﺇﻃﺎﺭ‬
‫ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‪ ،‬ﻭﻣﻦ ﻛﻞ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﺮﺳﻮﻡ ﻭﺍﳊﻘﻮﻕ‬
‫ﻏﲑ ﺗﻠﻚ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ‪ .‬ﻛﻤﺎ ﺗﻀﻤﻨﺖ ﺍﳌﺎﺩﺓ ‪ 97‬ﻣﻦ ﻧﻔﺲ ﺍﻟﻘﺎﻧﻮﻥ ﺇﻋﻔﺎﺀ ﻧﺸﺎﻃﺎﺕ ﻧﻘﻞ‬
‫ﺍﶈﺮﻭﻗﺎﺕ ﺑﻮﺍﺳﻄﺔ ﺍﻷﻧﺎﺑﻴﺐ ﻭﲤﻴﻴﻊ ﺍﻟﻐﺎﺯ ﻭﻓﺼﻞ ﻏﺎﺯ ﺍﻟﺒﺘﺮﻭﻝ ﺍﳌﻤﻴﻊ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻷﻣﻼﻙ‬
‫ﻭﺍﳋﺪﻣﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ ﺧﺼﻴﺼﺎ ﳍﺬﻩ ﺍﻟﻨﺸﺎﻃﺎﺕ‪ ،‬ﻭﻣﻦ ﺍﳊﻘﻮﻕ ﻭﺍﻟﺮﺳﻮﻡ ﻭﺍﻷﺗﺎﻭﻯ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺍﻟﻮﺍﺭﺩﺍﺕ ﻣﻦ‬
‫ﺃﻣﻼﻙ ﺍﻟﺘﺠﻬﻴﺰ ﻭﺍﳌﻮﺍﺩ ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﱵ ﻳﺘﻢ ﺍﺳﺘﻌﻤﺎﳍﺎ ﺧﺼﻴﺼﺎ ﰲ ﻫﺬﻩ ﺍﻟﻨﺸﺎﻃﺎﺕ ﻭﺍﶈﺪﺩﺓ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺘﻨﻈﻴﻢ‪.‬‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﺃﻋﻔﺖ ﺍﳌﺎﺩﺓ ‪ 98‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ ﺃﺟﻮﺭ ﻣﻮﻇﻔﻲ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ‬
‫ﺍﻷﺟﻨﺒﻴﺔ ﻣﻦ ﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﻮﻃﻨﻴﺔ ﺇﺫﺍ ﺍﺳﺘﻤﺮﺕ ﺗﺒﻌﻴﺘﻬﻢ ﳍﻴﺌﺔ ﺍﳊﻤﺎﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻷﺟﻨﺒﻴﺔ ﺍﻟﱵ ﺍﳔﺮﻃﻮﺍ‬
‫ﻓﻴﻬﺎ ﻗﺒﻞ ﳎﻴﺌﻬﻢ ﻟﻠﺠﺰﺍﺋﺮ‪.‬‬

‫‪1‬ﺍﻟﺼﺎﺩﺭ ﺑﺎﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﺪﺩ ‪ 18‬ﺳﻨﺔ ‪.2014‬‬

‫‪ 2‬ﺍﳌﻌﺪﻝ ﻭﺍﳌﺘﻤﻢ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ ‪ 01-13‬ﺍﻟﺼﺎﺩﺭ ﰲ ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﺪﺩ ‪ 11‬ﺳﻨﺔ ‪.2013‬‬

‫‪199‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 3-3‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻷﻋﺒﺎﺀ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﻋﺒﺎﺀ ﺍﳋﺎﺻﺔ ﺑﺎﻷﺟﻮﺭ‬

‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﲟﻮﺟﺐ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﻘﻮﺍﻧﲔ ﺍﻷﺧﺮﻯ‪ ،‬ﻳﺴﺘﻔﻴﺪ ﺍﳌﺴﺘﺜﻤﺮﻭﻥ ﻣﻦ‬
‫ﺍﻣﺘﻴﺎﺯﺍﺕ ﺃﺧﺮﻯ ﺫﺍﺕ ﻃﺎﺑﻊ ﺟﺒﺎﺋﻲ‪ ،‬ﺪﻑ ﺇﱃ ﲣﻔﻴﻒ ﺃﻋﺒﺎﺀ ﺍﻻﺷﺘﺮﺍﻛﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻋﻠﻰ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻟﺘﺸﺠﻴﻌﻬﻢ‬
‫ﻋﻠﻰ ﺇﻧﺸﺎﺀ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ‪ .‬ﻣﻦ ﻫﺬﻩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ‪:‬‬
‫‪ -‬ﺇﻋﻔﺎﺀ ﻣﻦ ﺍﻹﺷﺘﺮﺍﻙ ﺍﻹﲨﺎﱄ ﻟﻔﺎﺋﺪﺓ ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﱵ ﺗﺸﺮﻉ ﰲ ﻋﻤﻠﻴﺎﺕ ﺗﻜﻮﻳﻦ ﺃﻭ ﺭﻓﻊ ﻣﺴﺘﻮﻯ ﻋﻤﺎﳍﺎ‪ .‬ﻋﻠﻤﺎ ﺑﺎﻥ‬
‫ﺍﻹﺷﺘﺮﺍﻙ ﺍﻹﲨﺎﱄ ﰲ ﺍﻟﻀﻤﺎﻥ ﺍﻹﺟﺘﻤﺎﻋﻲ ﻳﺘﻜﻔﻞ ﺑﻪ ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﻗﺪ ﺗﺼﻞ‬
‫ﺇﱃ ﺛﻼﺛﺔ )‪ (3‬ﺍﺷﻬﺮ؛‬
‫‪ -‬ﻳﻮﻇﻒ ﺻﺎﺣﺐ ﺍﻟﻌﻤﻞ ﻃﺎﻟﱯ ﺍﻟﺸﻐﻞ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﲣﻔﻴﺾ ‪ %20‬ﻣﻦ ﺣﺼﺔ ﺍﺷﺘﺮﺍﻛﻬﻢ ﰲ ﺍﻟﻀﻤﺎﻥ ﺍﻹﺟﺘﻤﺎﻋﻲ‬
‫ﻟﻜﻞ ﻃﺎﻟﺐ ﻋﻤﻞ ﻳﻮﻇﻒ ﳌﺪﺓ ﺗﺴﺎﻭﻱ ﺃﻭ ﺃﻗﻞ ﻣﻦ ﺇﺛﻨﺎﺗﺎ ﻋﺸﺮﺓ )‪ (12‬ﺷﻬﺮﺍ؛‬
‫‪ -‬ﺗﺪﺍﺑﲑ ﻟﻔﺎﺋﺪﺓ ﺍﳍﻴﺌﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﻭﺍﳌﻌﻠﻤﲔ ﺍﳊﺮﻓﻴﲔ ﺍﻟﺬﻳﻦ ﻳﻮﻇﻔﻮﻥ ﺃﺷﺨﺎﺻﺎ ﰲ ﺇﻃﺎﺭ ﺗﺮﺗﻴﺐ ﺍﳌﺴﺎﻋﺪﺓ ﻋﻠﻰ‬
‫ﺍﻹﺩﻣﺎﺝ ﺍﳌﻬﲏ‪ ،‬ﺣﻴﺚ ﺗﺘﻜﻔﻞ ﺍﻟﺪﻭﻟﺔ ﲝﺼﺔ ﺃﺭﺑﺎﺏ ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﻀﻤﺎﻥ ﺍﻹﺟﺘﻤﺎﻋﻲ ﺍﻟﱵ ﺣﺪﺩﺕ ﺑﻨﺴﺒﺔ ‪ ٪7‬ﻣﻦ‬
‫ﺍﻟﺮﺍﺗﺐ ﺍﳋﺎﻡ؛‬
‫‪ -‬ﻣﻨﺢ ﺇﻋﺎﻧﺔ ﻣﺎﻟﻴﺔ ﺷﻬﺮﻳﺔ ﻟﻠﺘﺸﻐﻴﻞ ﳌﺪﺓ ﺛﻼﺙ )‪ (3‬ﺳﻨﻮﺍﺕ ﺑﻘﻴﻤﺔ ‪1000‬ﺩﺝ‪ ،‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﻮﻇﻴﻒ ﺍﻟﱵ ﺗﻘﻮﻡ‬
‫‪‬ﺎ ﻛﻞ ﻫﻴﺌﺔ ﻣﺴﺘﺨﺪﻣﺔ‪ ،‬ﻋﻨﺪﻣﺎ ﻳﱪﻡ ﻋﻘﺪ ﺍﻟﻌﻤﻞ ﳌﺪﺓ ﻏﲑ ﳏﺪﺩﺓ؛‬
‫‪ -‬ﺗﻜﻔﻞ ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﺑﻔﺎﺭﻕ ﺍﻹﺷﺘﺮﺍﻙ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﻭﻛﺬﺍ ﺍﻹﻋﺎﻧﺔ ﺍﳌﺎﻟﻴﺔ‬
‫ﻟﻠﺘﺸﻐﻴﻞ؛‬
‫‪ -‬ﻣﺴﺎﳘﺔ ﺍﻟﺪﻭﻟﺔ ﰲ ﺍﻷﺟﻮﺭ ﰲ ﺇﻃﺎﺭ ﻋﻘﺪ ﻋﻤﻞ ﻣﺪﻋﻢ ﻟﺘﻮﻇﻴﻒ ﺷﺒﺎﺏ ﳜﻀﻌﻮﻥ ﻟﻌﻘﻮﺩ ﺍﻹﺩﻣﺎﺝ‪ ،‬ﻟﺪﻯ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ ﻭﺍﳋﺎﺻﺔ‪ ،‬ﻭﲤﻨﺢ ﺍﳌﺴﺎﳘﺔ ﺧﻼﻝ ﺛﻼﺙ )‪ (3‬ﺳﻨﻮﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻘﻮﺩ ﺇﺩﻣﺎﺝ ﺣﺎﻣﻠﻲ ﺍﻟﺸﻬﺎﺩﺍﺕ‪ ،‬ﻭﺳﻨﺘﲔ‬
‫)‪ (2‬ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻘﻮﺩ ﺍﻹﺩﻣﺎﺝ ﺍﳌﻬﲏ ﻭ)‪ (1‬ﺳﻨﺔ ﻭﺍﺣﺪﺓ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻌﻘﻮﺩ ﺍﻟﺘﻜﻮﻳﻦ ﻣﻦ ﺃﺟﻞ ﺍﻹﺩﻣﺎﺝ؛‬
‫ﲣﻔﻴﺾ ﺣﺼﺔ ﺍﺷﺘﺮﺍﻙ ﺃﺭﺑﺎﺏ ﺍﻟﻌﻤﻞ ﰲ ﺍﻟﻀﻤﺎﻥ ﺍﻹﺟﺘﻤﺎﻋﻲ ﻋﻠﻰ ﻛﻞ ﻋﻤﻠﻴﺔ ﺗﻮﻇﻴﻒ ﻃﺎﻟﱮ ﺍﻟﺸﻐﻞ‪ ،‬ﺑﺎﻟﻨﺴﺒﺔ‬ ‫‪-‬‬

‫ﻟﻠﻤﻮﻇﻔﲔ ﺇﱃ ﻳﻮﻡ ﺍﺷﺘﺮﺍﻛﻬﻢ ﰲ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﺍﻟﺬﻳﻦ ﻳﻮﻇﻔﻮﻥ ﳌﺪﺓ )‪ (12‬ﺇﺛﻨﺎﺗﺎ ﻋﺸﺮﺓ ﺷﻬﺮﺍ‪ ،‬ﺍﳌﺴﺠﻠﲔ‬
‫ﺑﺼﻔﺔ ﻣﻨﺘﻈﻤﺔ ﻟﺪﻯ ﻭﻛﺎﻻﺕ ﺍﻟﺘﻮﻇﻴﻒ‪ ،‬ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺗﻘﺪﻡ ﺣﺴﺐ ﺍﳌﻨﺎﻃﻖ ﺍﻟﺸﻤﺎﻟﻴﺔ‪ ،‬ﺍﳍﻀﺎﺏ ﺍﻟﻌﻠﻴﺎ‬
‫ﻭﺍﳉﻨﻮﺏ ﻣﺜﻞ ﺍﻟﺬﻳﻦ ﻳﻮﻇﻔﻮﻥ ﻃﺎﻟﱯ ﺍﻟﻌﻤﻞ ﺍﻟﺬﻳﻦ ﻳﺸﺘﻐﻠﻮﻥ ﰲ ﺍﳌﻨﻄﻘﺔ ﺍﻟﺸﻤﺎﻟﻴﺔ ﻟﻠﺒﻼﺩ؛‬
‫‪ -‬ﻳﺴﺘﻔﺪ ﺍﳌﺴﺘﺨﺪﻡ ﻣﻦ ﻫﺬﺍ ﺍﻟﺘﺨﻔﻴﺾ ﻣﺎ ﺩﺍﻣﺖ ﻋﻼﻗﺔ ﺍﻟﻌﻤﻞ ﻗﺎﺋﻤﺔ‪ ،‬ﰲ ﺣﺪﻭﺩ ﺛﻼﺙ )‪ (3‬ﺳﻨﻮﺍﺕ ﻛﺤﺪ ﺃﻗﺼﻰ‪.‬‬

‫‪200‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -4‬ﺍﳌﺰﺍﻳﺎ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻨﺸﺄﺓ ﲟﻮﺟﺐ ﺍﳌﻌﺎﻫﺪﺍﺕ ﻭﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ‬

‫‪ 1-4‬ﺇﺗﻔﺎﻗﻴﺔ ﺍﻟﺸﺮﺍﻛﺔ ﻣﻊ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﰊ‪:‬‬

‫ﺍﻟﺬﻱ ﺑﺪﺃ ﻣﻨﺬ ﻋﺎﻡ‪ ،1995‬ﻣﻦ ﺧﻼﻝ )‪ (EUROMED‬ﺗﻨﺪﺭﺝ ﻫﺬﻩ ﺍﻻﺗﻔﺎﻗﻴﺔ ﰲ ﺇﻃﺎﺭ ﻣﺸﻮﺍﺭ ﺑﺮﺷﻠﻮﻧﺔ ﺃﻭ ﻣﺆﲤﺮ‬
‫ﺑﺮﺷﻠﻮﻧﺔ‪ ،‬ﺍﻟﺬﻱ ﻧﻈﻤﻪ ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﰊ‪ ،‬ﺑﻐﺮﺽ ﺗﻌﺰﻳﺰ ﻋﻼﻗﺎﺗﻪ ﻣﻊ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﻄﻠﹼﺔ ﻋﻠﻰ ﺍﻟﺒﺤﺮ ﺍﳌﺘﻮﺳﻂ ﰲ ﴰﺎﻝ‬
‫ﺇﻓﺮﻳﻘﻴﺎ ﻭﻏﺮﺏ ﺁﺳﻴﺎ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲢﺮﻳﺮ ﺍﻟﺘﻌﺎﻣﻼﺕ ﺍﳋﺎﺭﺟﻴﺔ‪ ،‬ﻭﺇﻧﺸﺎﺀ ﻣﻨﻄﻘﺔ ﺗﺒﺎﺩﻝ ﺣﺮ ﻣﻊ ﻫﺬﻩ ﺍﻟﺪﻭﻝ‪.‬‬
‫ﰎﹼ ﺍﻹﻣﻀﺎﺀ ﻋﻠﻰ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺸﺮﺍﻛﺔ ﺑﲔ ﺍﳉﺰﺍﺋﺮ ﻭﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﰊ ﰲ ﻓﺎﻟﻨﺴﻴﺎ )ﺇﺳﺒﺎﻧﻴﺎ(‪ ،‬ﰲ ﺇﺑﺮﻳﻞ‪ ، 2002‬ﻏﲑ‬
‫ﺃ‪‬ﺎ ﱂ ﺗﺪﺧﻞ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ ﺇﻻ ﰲ ‪ .2005/09/01‬ﺗﻘﻀﻲ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺸﺮﺍﻛﺔ ﺍﻷﻭﺭﻭﻣﺘﻮﺳﻄﻴﺔ ﻣﻊ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻋﻠﻰ‬
‫ﺗﺄﺳﻴﺲ ﻣﻨﻄﻘﺔ ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ ﺗﺪﺭﳚﻴﺎﹰ ﺑﲔ ﺍﳉﺰﺍﺋﺮ ﻭﺍ‪‬ﻤﻮﻋﺔ ﺍﻷﻭﺭﺑﻴﺔ ﻭﺍﻟﺪﻭﻝ ﺍﻷﻋﻀﺎﺀ‪ ،‬ﺑﺎﻟﺘﻔﻜﻴﻚ ﺍﻟﺘﺪﺭﳚﻲ ﻟﻠﺘﻌﺮﻓﺔ‬
‫ﺍﳉﻤﺮﻛﻴﺔ ﺧﻼﻝ ﻓﺘﺮﺓ ﺍﻧﺘﻘﺎﻟﻴﺔ ﻣﺪ‪‬ﺎ ﺍﺛﻨﱵ ﻋﺸﺮ ﺳﻨﺔ‪ ،‬ﺍﻋﺘﺒﺎﺭﺍﹰ ﻣﻦ ﺗﺎﺭﻳﺦ ﺩﺧﻮﳍﺎ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ‪ ،‬ﻣﻊ ﺑﻘﺎﺀ ﺍﻻﻣﺘﻴﺎﺯ‬
‫ﺍﳉﺒﺎﺋﻲ ﺍﳌﺘﻤﺜﹼﻞ ﰲ ﺇﻟﻐﺎﺀ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺃﻭ ﲣﻔﻴﻀﻬﺎ‪ ،‬ﺍﳌﻤﻨﻮﺡ ﻟﺘﻨﻘﹼﻞ ﺑﻌﺾ ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﺰﺭﺍﻋﻴﺔ‪ ،‬ﺧﺎﺿﻌﺎﹰ ﻟﻨﻈﺎﻡ‬
‫ﺍﳊﺼﺺ ﺍﻟﺘﻌﺮﻳﻔﻴﺔ؛ ﲝﻴﺚ ﻳﺘﻢ ﺗﻄﺒﻴﻖ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺑﺄﻛﻤﻠﻬﺎ ﺇﺫﺍ ﺯﺍﺩﺕ ﺍﻟﻜﻤﻴﺎﺕ ﺍﳌﺴﺘﻮﺭﺩﺓ ﻋﻦ ﺗﻠﻚ‬
‫ﺍﳊﺼﺺ‪.1‬‬

‫‪ 2-4‬ﺍﺗﻔﺎﻗﻴﺔ ﺍﻻﻧﻀﻤﺎﻡ ﺇﱃ ﺍﳌﻨﻄﻘﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﻜﱪﻯ ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ‪:‬‬

‫ﰎ ﺍﻹﻣﻀﺎﺀ ﻋﻠﻰ ﺍﺗﻔﺎﻗﻴﺔ ﺍﳌﻨﻄﻘﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﻜﱪﻯ ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ ﰲ ﺗﻮﻧﺲ‪ ،‬ﻣﻨﺬ ﺳﻨﺔ‪ ،1981‬ﺇﻻ ﺃﻧﻪ ﱂ ﻳﺘﻢ ﻧﺸﺮﻫﺎ ﰲ‬
‫ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﺣﱴ ﺳﻨﺔ‪ ،22004‬ﻛﻤﺎ ﺃ‪‬ﺎ ﱂ ﺗﺪﺧﻞ ﺣﻴﺰ ﺍﻟﺘﻨﻔﻴﺬ ﺇﻻ ﰲ ﺍﻟﻔﺎﺗﺢ ﻳﻨﺎﻳﺮ ﻣﻦ ﺳﻨﺔ ‪ 2009‬ﺗﻘﻀﻲ‬
‫ﺍﺗﻔﺎﻗﻴﺔ ﺍﳌﻨﻄﻘﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺍﻟﻜﱪﻯ ﻟﻠﺘﺒﺎﺩﻝ ﺍﳊﺮ ﻋﻠﻰ ﺇﻟﻐﺎﺀ ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻔﺮﻭﺿﺔ ﻋﻠﻰ ﺗﻨﻘﹼﻼﺕ ﳐﺘﻠﻒ ﺍﳌﻨﺘﺠﺎﺕ‬
‫ﺫﺍﺕ ﺍﳌﻨﺸﺄ ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﺃﻭ ﺩﻭﻟﺔ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻷﻋﻀﺎﺀ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎﺀ ﻗﺎﺋﻤﺔ ﳏﺪﺩﺓ ﻣﻦ ﺍﳌﻨﺘﺠﺎﺕ ﻏﲑ ﺍﳌﻌﻨﻴﺔ ﺫﺍﺕ ﺍﻻﻣﺘﻴﺎﺯ؛‬
‫ﻷﺳﺒﺎﺏﹴ ﺩﻳﻨﻴﺔ‪ ،‬ﺻﺤﻴﺔ‪ ،‬ﺃﻣﻨﻴﺔ ﺃﻭ ﺑﻴﺌﻴﺔ‪ .‬ﻭﺑﺬﻟﻚ ﺗﺴﻌﻰ ﺍﻻﺗﻔﺎﻗﻴﺔ ﺇﱃ ﺗﺴﻬﻴﻞ ﻭﺗﻄﻮﻳﺮ ﺍﳌﺒﺎﺩﻻﺕ ﺍﻟﺘﺠﺎﺭﻳﺔ ﺑﲔ ﺍﻟﺪﻭﻝ‬
‫ﺍﻟﻌﺮﺑﻴﺔ ﺍﻷﻋﻀﺎﺀ‪ ،‬ﺍﳌﺘﻤ‪‬ﺜﻠﺔ ﰲ ‪:‬ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﻧﺲ‪ ،‬ﺍﳌﻐﺮﺏ‪ ،‬ﻣﺼﺮ‪ ،‬ﻟﻴﺒﻴﺎ‪ ،‬ﺍﻷﺭﺩﻥ‪ ،‬ﺍﻟﺴﻌﻮﺩﻳﺔ‪ ،‬ﻗﻄﺮ‪ ،‬ﺍﻟﺒﺤﺮﻳﻦ ﺳﻮﺭﻳﺎ‪،‬‬
‫ﺍﻟﺴﻮﺩﺍﻥ‪ ،‬ﻋﻤﺎﻥ‪ ،‬ﺍﻟﻜﻮﻳﺖ‪ ،‬ﻟﺒﻨﺎﻥ‪ ،‬ﺍﻟﻴﻤﻦ ﻭﺍﻹﻣﺎﺭﺍﺕ ﺍﻟﻌﺮﺑﻴﺔ ﺍﳌﺘﺤﺪﺓ‪ ،‬ﺇﺿﺎﻓﺔ ﺇﱃ ﺍﻟﻌﺮﺍﻕ ﻭﻓﻠﺴﻄﲔ‪.‬‬

‫‪ 1‬ﻋﻴﺴﻰ ﲰﺎﻋﲔ ﻭﺑﻦ ﻧﺎﻓﻠﺔ ﻗﺪﻭﺭ‪ ،‬ﺍﻧﻌﻜﺎﺳﺎﺕ ﺳﻴﺎﺳﺔ ﺍﻟﺘﻔﻜﻴﻚ ﺍﳉﻤﺮﻛﻲ ﻋﻠﻰ ﺍﳉﺒﺎﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﰲ ﻇﻞ ﺍﺗﻔﺎﻕ ﺍﻟﺸﺮﺍﻛﺔ‬
‫ﺍﻻﻭﺭﻭﻣﺘﻮﺳﻄﻴﺔ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﳏﻜﻤﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺍﻟﺒﺸﺮﻳﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ‪ ،2‬ﺍﻟﻌﺪﺩ ‪ 16‬ﺳﻨﺔ ‪ ،2017‬ﺹ ﺹ ‪.142-129‬‬

‫‪2 Algerie, Direction Generale Des Douanes, Guide Des Avantages Fiscaux, 2008, P 5.‬‬

‫‪201‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻜﻠﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﻘﺪﺭ ﻣﺎ ﺗﻌﺘﱪ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﺮﻭﺭﻳﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺑﻘﺪﺭ ﻣﺎ ﺗﺸﻜﻞ ﰲ ﺣﻘﻴﻘﺘﻬﺎ‬
‫ﻫﺪﺭﺍ ﻣﺎﻟﻴﺎ ﳌﻮﺍﺭﺩ ﺍﻟﺪﻭﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﰲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ ﻻ ﲢﻀﻲ ﺩﺭﺍﺳﺔ ﺁﺛﺎﺭ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ ﺑﺎﻻﻫﺘﻤﺎﻡ ﺍﻟﻼﺯﻡ ﻣﻦ ﻗﺒﻞ‬
‫ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ .‬ﻛﻤﺎ ﱂ ﳛﻆ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﻫﺘﻤﺎﻡ ﻛﺒﲑ ﻟﺪﻯ ﺍﳌﺴﺆﻭﻟﲔ ﻷ‪‬ﺎ ﻻﺗﺰﺍﻝ ﺧﺎﺭﺝ ﺍﻟﺮﻗﺎﺑﺔ‬
‫ﺍﻟﱪﳌﺎﻧﻴﺔ‪ ،‬ﻭﺇﻥ ﻛﺎﻧﺖ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻗﺎﻣﺖ ﺑﺈﻋﺪﺍﺩ ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻨﺔ ‪ ،2013‬ﻓﺈﻧﻪ ﻻ‬
‫ﻳﻮﺟﺪ ﻣﺎ ﻳﻠﺰﻣﻬﺎ ﺑﺬﻟﻚ‪ ،‬ﻭﻫﻮ ﻣﺎ ﳛﻮﻝ ﺩﻭﻥ ﲝﺚ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻋﻦ ﺍﳌﻌﻄﻴﺎﺕ ﺍﳊﻘﻴﻘﻴﺔ ﻟﺪﺭﺍﺳﺔ ﺍﻵﺛﺎﺭ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﺗﻄﻮﺭ ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺳﻨﺤﺎﻭﻝ ﰲ ﻫﺬﺍ ﺍﳉﺰﺀ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺔ ﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺿﻮﺀ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺬﻱ ﺃﻋﺪﺗﻪ ﺍﳌﺪﻳﺮﻳﺔ‬
‫ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺳﻨﺔ ‪ 2013‬ﻭﻣﺎ ﺗﻮﻓﺮ ﻣﻦ ﺇﺣﺼﺎﺋﻴﺎﺕ‪ .‬ﻭﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺼﺎﺓ ﻟﻠﻔﺘﺮﺓ‬
‫‪ 2013-2011‬ﻭﻓﻘﺎ ﻟﻄﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻟﻄﺒﻴﻌﺔ ﺍﻹﺟﺮﺍﺀ‪.‬‬

‫ﺍﳉﺪﻭﻝ‪ :25‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻓﻘﺎ ﻟﻄﺒﻴﻌﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻭﻟﻄﺒﻴﻌﺔ ﺍﻹﺟﺮﺍﺀ‪.‬‬

‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬

‫‪104‬‬ ‫‪102‬‬ ‫‪100‬‬ ‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫‪26‬‬ ‫‪26‬‬ ‫‪26‬‬ ‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‬
‫‪27‬‬ ‫‪29‬‬ ‫‪24‬‬ ‫اﻟﺮﺳﻢ اﻟﻌﻘﺎري ورﺳﻢ اﻟﺘﻄﮭﯿﺮ‬
‫‪245‬‬ ‫‪244‬‬ ‫‪243‬‬ ‫ﺣﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻭﺍﻟﻄﺎﺑﻊ‬
‫‪16‬‬ ‫‪16‬‬ ‫‪16‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬
‫‪44‬‬ ‫‪44‬‬ ‫‪41‬‬ ‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‬
‫‪27‬‬ ‫‪27‬‬ ‫‪26‬‬ ‫أﺧﺮى‬
‫‪490‬‬ ‫‪488‬‬ ‫‪476‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫‪373‬‬ ‫‪373‬‬ ‫‪371‬‬ ‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺪﺍﺋﻤﺔ‬
‫‪47‬‬ ‫‪46‬‬ ‫‪39‬‬ ‫ﺍﳋﺼﻮﻣﺎﺕ‬
‫‪60‬‬ ‫‪56‬‬ ‫‪53‬‬ ‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺰﺋﻴﺔ‬
‫‪10‬‬ ‫‪13‬‬ ‫‪13‬‬ ‫ﺍﻟﺘﺨﻔﻴﻀﺎﺕ‬
‫ﺍﳌﺼﺪﺭ‪:‬‬
‫‪Direction générale des impôts, Incitations fiscales Recensement-Suivi-évaluation, 2013, P P4-5‬‬

‫‪202‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺑﻠﻎ ﻋﺪﺩ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪﻫﺎ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ‪ 490‬ﺇﺟﺮﺍﺀﺍ ﺳﻨﺔ ‪،2013‬‬
‫ﺑﺰﻳﺎﺩﺓ ﺇﺟﺮﺍﺀﻳﻦ ﻋﻦ ﺳﻨﺔ ‪ ،2012‬ﻭﺗﺄﰐ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳌﺮﺗﺒﻄﺔ ﲝﻘﻮﻕ ﺍﻟﺘﺴﺠﻴﻞ ﻭﺍﻟﻄﺎﺑﻊ ﰲ ﺍﳌﻘﺪﻣﺔ ﲟﺠﻤﻮﻉ ‪245‬‬
‫ﺇﺟﺮﺍﺀ ﺳﻨﺔ ‪ ،2013‬ﰒ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑـ ‪ 104‬ﺇﺟﺮﺍﺀ‪ ،‬ﺃﻣﺎ ﺗﻠﻚ ﺍﳌﺮﺗﺒﻄﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‬
‫ﻭﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻓﻌﺪﺩﻫﺎ ‪ 44‬ﻭ‪ 16‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ .‬ﺑﻴﻨﻤﺎ ﰲ ﺍﳌﻐﺮﺏ ﻓﻘﺪ ﰎ ﺇﺣﺼﺎﺀ ‪ 412‬ﺣﻜﻢ ﺿﺮﻳﱯ‬
‫ﺳﻨﺔ ‪ 2013‬ﻣﻘﺎﺑﻞ ‪ 402‬ﺳﻨﺔ ‪.2012‬‬

‫ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ ﺃﺷﻜﺎﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻴﺒﲔ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﺍﻟﻌﺪﺩ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﻣﻦ‬
‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺪﺍﺋﻤﺔ‪ 373‬ﻣﻦ ﺃﺻﻞ ‪ 490‬ﺳﻨﺔ ‪ ،2013‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻋﺪﻡ ﺑﻴﺎﻥ ﻃﺒﻴﻌﺔ ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﺟﺘﻤﺎﻋﻴﺔ ﺃﻭ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺈﻥ ﺍﻷﻣﺮ ﳐﺎﻟﻒ ﳌﺒﺪﺃ ﺍﻟﺮﺷﺎﺩﺓ ﰲ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻴﺚ ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﳏﺪﺩﺓ ﺍﳌﺪﺓ‪.‬‬

‫ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ ﺍﳉﻬﺎﺕ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﲔ ﺍﳉﺪﻭﻝ ‪ 26‬ﺃﺩﻧﺎﻩ ﺃﻥ ﺍﳌﺆﺳﺴﺎﺕ ﺗﺴﺘﻔﻴﺪ ﻣﻦ‬
‫ﺍﻟﻌﺪﺩ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﺪﺩﻫﺎ ‪ 180‬ﺇﺟﺮﺍﺀ ﻣﻦ ﳎﻤﻮﻉ ‪ 490‬ﰎ ﺇﺣﺼﺎﺋﻬﺎ ﺳﻨﺔ ‪ ،2013‬ﺃﻣﺎ ﺍﻟﻌﺎﺋﻼﺕ‬
‫ﻓﺘﺴﺘﻔﻴﺪ ﻣﻦ ‪ 134‬ﺇﺟﺮﺍﺀ ﰲ ﻧﻔﺲ ﺍﻟﺴﻨﺔ‪ .‬ﻭﻫﻨﺎﻙ ﻋﺪﺩ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺗﺴﺘﻔﻴﺪ ﻣﻨﻪ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻷﺳﺮ ﻣﻌﺎ‪ ،‬ﻭﻫﺬﺍ ﻣﺎ‬
‫ﻳﺪﻝ ﻋﻠﻰ ﳏﺎﻭﻟﺔ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺍﻟﺒﻌﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺒﻌﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻧﻼﺣﻆ‬
‫ﻧﻔﺲ ﺍﻻﲡﺎﻩ ﰲ ﺍﳌﻮﺍﺯﻧﺔ ﺑﲔ ﺍﻟﺒﻌﺪ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺒﻌﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻐﺮﺏ‪ ،‬ﻓﻔﻲ ﺳﻨﺔ ‪2013‬‬
‫ﺍﺳﺘﻔﺎﺩﺕ ﺍﳌﺆﺳﺴﺎﺕ ﻣﻦ ‪ 168‬ﺇﺟﺮﺍﺀ ﻣﻘﺎﺑﻞ ﺍﺳﺘﻔﺎﺩﺓ ﺍﻟﻌﺎﺋﻼﺕ ﻣﻦ ‪ 111‬ﺇﺟﺮﺍﺀ‪ ،‬ﻭﻫﺬﺍ ﺍﻟﺘﻮﺯﻳﻊ ﺛﺎﺑﺖ ﻧﺴﺒﻴﺎ ﺣﱴ ﺳﻨﺔ‬
‫‪.12016‬‬

‫ﻭﳝﻜﻦ ﻫﻨﺎ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﺃﻥ ﺃﻫﻢ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻫﻢ ﻣﻦ ﻛﺒﺎﺭ‬
‫ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ ،2‬ﻭﺑﺎﻟﺘﺎﱄ ﳝﻜﻦ ﺃﻥ ﻧﺴﺘﻨﺘﺞ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﺪﻭﻝ ﺍﳌﺘﻘﺪﻣﺔ ﺫﺍﺕ ﺃﻫﺪﺍﻑ ﺇﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺑﻴﻨﻤﺎ‬
‫ﳒﺪﻫﺎ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﺗﻮﺍﺯﻥ ﺑﲔ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﻟﻠﺤﺪ ﻣﻦ ﺍﻵﺛﺎﺭ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﺴﻠﺒﻴﺔ‬
‫ﻟﻺﺻﻼﺣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.‬‬

‫‪ 1‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.4‬‬
‫‪ 2‬ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﺹ ‪.124‬‬

‫‪203‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳉﺪﻭﻝ ‪ :26‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺣﺴﺐ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ‪2013-2011‬‬

‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬

‫ﺍﳌﺴﺘﻔﻴﺪﻳﻦ‬
‫ﺍﻟﻨﺴﺒﺔ‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫ﺍﻟﻨﺴﺒﺔ‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬ ‫ﺍﻟﻨﺴﺒﺔ‪%‬‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪ -1‬ﺍﳌﺆﺳﺴﺎﺕ‬
‫‪36,73‬‬ ‫‪180‬‬ ‫‪36,48‬‬ ‫‪178‬‬ ‫‪36,55‬‬ ‫‪174‬‬ ‫ﺍﳌﺆﺳﺴﺎﺕ‬
‫‪4,69‬‬ ‫‪23‬‬ ‫‪4,51‬‬ ‫‪22‬‬ ‫‪3,99‬‬ ‫‪19‬‬ ‫ﺩﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫‪3,67‬‬ ‫‪18‬‬ ‫‪3,89‬‬ ‫‪19‬‬ ‫‪3,99‬‬ ‫‪19‬‬ ‫ﺩﻋﻢ ﺍﻟﺘﺸﻐﻴﻞ‬
‫‪45,09‬‬ ‫‪221‬‬ ‫‪44,88‬‬ ‫‪219‬‬ ‫‪44,53‬‬ ‫‪212‬‬ ‫ﺍ‪‬ﻤﻮﻉ ﺍﻟﻔﺮﻋﻲ‬
‫‪27,35‬‬ ‫‪134‬‬ ‫‪27,66‬‬ ‫‪135‬‬ ‫‪27,52‬‬ ‫‪131‬‬ ‫‪ -2‬ﺍﻟﻌﺎﺋﻼﺕ‬
‫‪11,02‬‬ ‫‪54‬‬ ‫‪10,86‬‬ ‫‪53‬‬ ‫‪10,92‬‬ ‫‪52‬‬ ‫‪ -3‬ﳐﺘﻠﻂ )ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﻟﻌﺎﺋﻼﺕ(‬
‫‪15,51‬‬ ‫‪76‬‬ ‫‪15,57‬‬ ‫‪76‬‬ ‫‪15,97‬‬ ‫‪76‬‬ ‫‪ -4‬ﺍﻟﺪﻭﻟﺔ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫‪1,02‬‬ ‫‪5‬‬ ‫‪1,02‬‬ ‫‪5‬‬ ‫‪1,05‬‬ ‫‪5‬‬ ‫‪ -5‬ﺍﳉﻤﻌﻴﺎﺕ ﻭﺍﳌﻨﻈﻤﺎﺕ‬
‫‪100‬‬ ‫‪490‬‬ ‫‪100‬‬ ‫‪488‬‬ ‫‪100‬‬ ‫‪476‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫‪Direction générale des impôts, Op.cit, p 10.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ ﺃﻫﺪﺍﻓﻬﺎ ﻓﺈﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺫﺍﺕ ﻃﺎﺑﻊ ﺍﻗﺘﺼﺎﺩﻱ ﺣﻴﺚ ﺑﻠﻎ ﻋﺪﺩﻫﺎ‬
‫‪ 220‬ﺇﺟﺮﺍﺀ ﺳﻨﺔ ‪ ،2013‬ﻣﻨﻬﺎ ‪ 66‬ﻟﺘﻄﻮﻳﺮ ﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ‪ ،‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻷﻫﺪﺍﻑ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻓﺒﻠﻎ‬
‫ﻋﺪﺩﻫﺎ ‪ 193‬ﺇﺟﺮﺍﺀ‪ .‬ﻭﻫﺬﺍ ﺍﻟﺘﻮﺯﻳﻊ ﺛﺎﺑﺖ ﻧﺴﺒﻴﺎ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪) 2013-2011‬ﺍﳉﺪﻭﻝ ‪ .(27‬ﻭﻣﻘﺎﺭﻧﺔ ﺑﺎﳌﻐﺮﺏ ﻳﺒﻠﻎ‬
‫ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ‪ 228‬ﺇﺟﺮﺍﺀ ﺳﻨﺔ ‪ ،2013‬ﻭﺫﺍﺕ ﺍﻷﻫﺪﺍﻑ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ‪168‬‬
‫ﺇﺟﺮﺍﺀ ﻭ ‪ 16‬ﺇﺟﺮﺍﺀ ﺫﺍﺕ ﺃﻫﺪﺍﻑ ﺛﻘﺎﻓﻴﺔ‪.‬‬

‫‪204‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳉﺪﻭﻝ ‪ :27‬ﻋﺪﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﻓﻘﺎ ﻷﻫﺪﺍﻓﻬﺎ ﻟﻠﻔﺘﺮﺓ ‪2013-2011‬‬

‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬

‫ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﻌﺪﺩ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﻌﺪﺩ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﻟﻌﺪﺩ‬
‫‪1,02%‬‬ ‫‪5‬‬ ‫‪5‬‬ ‫‪1,05%‬‬ ‫‪5‬‬ ‫ﺗﻄﻮﻳﺮ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻻﺟﺘﻤﺎﻋﻲ‬
‫‪2,65%‬‬ ‫‪13‬‬ ‫‪2,46%‬‬ ‫‪12‬‬ ‫‪2,52%‬‬ ‫‪12‬‬ ‫ﺩﻋﻢ ﺍﻟﻘﻮﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ‬
‫‪8,98%‬‬ ‫‪44‬‬ ‫‪8,81%‬‬ ‫‪43‬‬ ‫‪9,03%‬‬ ‫‪43‬‬ ‫ﺗﺴﻬﻴﻞ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﻟﺴﻜﻦ‬
‫‪3,06%‬‬ ‫‪15‬‬ ‫‪3,07%‬‬ ‫‪15‬‬ ‫‪2,94%‬‬ ‫‪14‬‬ ‫ﲣﻔﻴﻒ ﺗﻜﻠﻔﺔ ﺍﻟﺼﺤﺔ‬
‫‪1,43%‬‬ ‫‪7‬‬ ‫‪1,43%‬‬ ‫‪7‬‬ ‫‪1,47%‬‬ ‫‪7‬‬ ‫ﺩﻋﻢ ﺍﳌﻌﻮﻗﲔ‬
‫‪19,59‬‬
‫‪96‬‬ ‫‪19,67% 96‬‬ ‫‪19,96%‬‬ ‫‪95‬‬ ‫ﺃﻫﺪﺍﻑ ﺍﺟﺘﻤﺎﻋﻴﺔ ﳐﺘﻠﻔﺔ‬
‫‪%‬‬
‫‪7,14%‬‬ ‫‪35‬‬ ‫‪7,17%‬‬ ‫‪35‬‬ ‫‪7,14%‬‬ ‫‪34‬‬ ‫ﻟﺘﻄﻮﻳﺮ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺰﺭﺍﻋﻲ ﻭﺻﻴﺪ ﺍﻷﲰﺎﻙ‬
‫‪1,22%‬‬ ‫‪6‬‬ ‫‪1,23%‬‬ ‫‪6‬‬ ‫‪1,26%‬‬ ‫‪6‬‬ ‫ﺗﺸﺠﻴﻊ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ‬
‫‪1,02%‬‬ ‫‪5‬‬ ‫‪1,02%‬‬ ‫‪5‬‬ ‫‪1,05%‬‬ ‫‪5‬‬ ‫ﺗﺸﺠﻴﻊ ﺍﻟﺘﻮﻇﻴﻒ ﻭﺍﻟﺘﺪﺭﻳﺐ ﺍﳌﻬﲏ‬
‫‪2,65%‬‬ ‫‪13‬‬ ‫‪2,66%‬‬ ‫‪13‬‬ ‫‪2,73%‬‬ ‫‪13‬‬ ‫ﺗﻄﻮﻳﺮ ﺍﳌﻨﺎﻃﻖ ﺍﶈﺮﻭﻣﺔ‬
‫‪13,47‬‬
‫‪66‬‬ ‫‪13,93% 68‬‬ ‫‪13,24%‬‬ ‫‪63‬‬ ‫ﺗﺸﺠﻴﻊ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺘﺠﺎﺭﻱ ﻭﺍﻟﺼﺎﺩﺭﺍﺕ‬
‫‪%‬‬
‫‪4,29%‬‬ ‫‪21‬‬ ‫‪4,10%‬‬ ‫‪20‬‬ ‫‪3,78%‬‬ ‫‪18‬‬ ‫ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫‪5,31%‬‬ ‫‪26‬‬ ‫‪5,12%‬‬ ‫‪25‬‬ ‫‪5,25%‬‬ ‫‪25‬‬ ‫ﺩﻋﻢ ﺍﻻﺷﻄﺔ ﺍﻟﺜﻘﺎﻓﻴﺔ ﻭﺍﻟﺘﺮﻓﻴﻬﻴﺔ‬
‫‪1,63%‬‬ ‫‪8‬‬ ‫‪1,64%‬‬ ‫‪8‬‬ ‫‪1,47%‬‬ ‫‪7‬‬ ‫ﺩﻋﻢ ﺍﻻﻧﺸﻄﺔ ﺍﻟﺮﻳﺎﺿﻴﺔ‬
‫‪2,86%‬‬ ‫‪14‬‬ ‫‪2,87%‬‬ ‫‪14‬‬ ‫‪2,73%‬‬ ‫‪13‬‬ ‫ﺗﺸﺠﻴﻊ ﺍﳊﺮﻑ ﻭﺗﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﺔ‬
‫‪0,61%‬‬ ‫‪3‬‬ ‫‪0,61%‬‬ ‫‪3‬‬ ‫‪0,63%‬‬ ‫‪3‬‬ ‫ﺗﻄﻮﻳﺮ ﻗﻄﺎﻉ ﺍﻻﺗﺼﺎﻻﺕ‬
‫‪3,67%‬‬ ‫‪18‬‬ ‫‪3,69%‬‬ ‫‪18‬‬ ‫‪3,78%‬‬ ‫‪18‬‬ ‫ﺗﻄﻮﻳﺮ ﻗﻄﺎﻉ ﺍﻟﻄﺎﻗﺔ ﻭﺍﳌﻨﺎﺟﻢ‬
‫‪2,86%‬‬ ‫‪14‬‬ ‫‪2,87%‬‬ ‫‪14‬‬ ‫‪2,94%‬‬ ‫‪14‬‬ ‫ﺗﻄﻮﻳﺮ ﻗﻄﺎﻉ ﺍﻟﻨﻘﻞ‬
‫‪1,43%‬‬ ‫‪7‬‬ ‫‪1,43%‬‬ ‫‪7‬‬ ‫‪1,47%‬‬ ‫‪7‬‬ ‫ﺗﻄﻮﻳﺮ ﻗﻄﺎﻉ ﺍﻟﺴﻴﺎﺣﺔ‬
‫ﺩﻋﻢ ﺍﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻟﺸﺒﺎﺏ ﰲ ﺇﻃﺎﺭ ﺍﻷﺟﻬﺰﺓ )‪ANSEJ-‬‬
‫‪2,04%‬‬ ‫‪10‬‬ ‫‪2,05%‬‬ ‫‪10‬‬ ‫‪2,10%‬‬ ‫‪10‬‬
‫‪(CNAC-ANGEM‬‬
‫‪4,49%‬‬ ‫‪22‬‬ ‫‪4,51% 22‬‬ ‫‪4,62%‬‬ ‫‪22‬‬ ‫ﺗﻌﺰﻳﺰ ﻭﺗﻘﻮﻳﺔ ﺩﻭﺭ ﺍﻟﺒﻨﻮﻙ ﻭﺷﺮﻛﺎﺕ ﺍﻟﺘﺄﻣﲔ‬
‫‪8,57%‬‬ ‫‪42‬‬ ‫‪8,61% 42‬‬ ‫‪8,82%‬‬ ‫‪42‬‬ ‫ﺃﻫﺪﺍﻑ ﺃﺧﺮﻯ‬
‫‪100‬‬ ‫‪490‬‬ ‫‪100 488‬‬ ‫‪100‬‬ ‫‪476‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫‪Direction générale des impôts, Op.Cit, P 6.‬‬ ‫ﺍﳌﺼﺪﺭ‪:‬‬

‫‪205‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -2‬ﺗﻄﻮﺭ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻛﻤﺎ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﻻ ﺗﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﰎ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺘﻬﺎ ﻛﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺼﺎﺓ‪ ،‬ﺑﻞ‬
‫ﴰﻠﺖ ﻓﻘﻂ ﺗﻠﻚ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻷﻧﻈﻤﺔ ﺍﳋﺎﺻﺔ )ﺩﻭﻥ ﲢﺪﻳﺪ ﻟﻌﺪﺩﻫﺎ( ﺑﻴﻨﻤﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ ﺫﺍﺕ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﶈﺼﺎﺓ ﱂ ﻳﺸﻤﻠﻬﺎ ﺍﻟﺘﻘﺪﻳﺮ‪ ،‬ﻭﻻ ﻳﺸﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻮ‬
‫ﺗﻘﺪﻳﺮ ﺟﺰﺋﻲ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :28‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺪﻣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺴﺒﺎﺏ‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺍﻟﻘﺮﺽ ﺍﳌﺼﻐﺮ ﻭﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﻟﻠﻔﺘﺮﺓ ‪ )2015-1995‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ(‬

‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ‬
‫ﺣﻘﻮﻕ‬ ‫ﺍﻟﺮﺳﻢ‬ ‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ‬ ‫ﺍﻟﺪﻓﻊ‬ ‫ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‬ ‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ‬
‫ﺍ‪‬ﻤﻮﻉ‬ ‫ﺍﻟﺴﻨﻮﺍﺕ‬
‫ﺍﻟﺘﺴﺠﻴﻞ‬ ‫ﺍﻟﻌﻘﺎﺭﻱ‬ ‫ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‬ ‫ﺍﳉﺰﺍﰲ‬ ‫ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬
‫ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬
‫‪524‬‬ ‫‪0‬‬ ‫‪1‬‬ ‫‪304‬‬ ‫‪41‬‬ ‫‪27‬‬ ‫‪151‬‬ ‫‪1995‬‬
‫‪4 216‬‬ ‫‪1‬‬ ‫‪1‬‬ ‫‪614‬‬ ‫‪119‬‬ ‫‪1 592‬‬ ‫‪1 889‬‬ ‫‪1996‬‬
‫‪3 675‬‬ ‫‪1‬‬ ‫‪4‬‬ ‫‪727‬‬ ‫‪163‬‬ ‫‪1 062‬‬ ‫‪1 718‬‬ ‫‪1997‬‬
‫‪8 658‬‬ ‫‪1‬‬ ‫‪3‬‬ ‫‪1 417‬‬ ‫‪200‬‬ ‫‪2 080‬‬ ‫‪4 957‬‬ ‫‪1998‬‬
‫‪30 776‬‬ ‫‪31‬‬ ‫‪19‬‬ ‫‪4 483‬‬ ‫‪1 476‬‬ ‫‪5 120‬‬ ‫‪19 647‬‬ ‫‪1999‬‬
‫‪32 457‬‬ ‫‪11‬‬ ‫‪18‬‬ ‫‪5 437‬‬ ‫‪1 028‬‬ ‫‪3 651‬‬ ‫‪22 312‬‬ ‫‪2000‬‬
‫‪45 180‬‬ ‫‪17‬‬ ‫‪29‬‬ ‫‪6 249‬‬ ‫‪2 365‬‬ ‫‪7 237‬‬ ‫‪29 283‬‬ ‫‪2001‬‬
‫‪33 878‬‬ ‫‪5‬‬ ‫‪11‬‬ ‫‪6 965‬‬ ‫‪803‬‬ ‫‪4 090‬‬ ‫‪22 004‬‬ ‫‪2002‬‬
‫‪69 246‬‬ ‫‪3‬‬ ‫‪8‬‬ ‫‪21 920‬‬ ‫‪1 786‬‬ ‫‪5 923‬‬ ‫‪39 606‬‬ ‫‪2003‬‬
‫‪43 434‬‬ ‫‪4‬‬ ‫‪11‬‬ ‫‪4 754‬‬ ‫‪403‬‬ ‫‪3 424‬‬ ‫‪34 838‬‬ ‫‪2004‬‬
‫‪49 717‬‬ ‫‪8‬‬ ‫‪9‬‬ ‫‪4 826‬‬ ‫‪193‬‬ ‫‪12 158‬‬ ‫‪32 523‬‬ ‫‪2005‬‬
‫‪44 173‬‬ ‫‪1‬‬ ‫‪6‬‬ ‫‪2 946‬‬ ‫‪43‬‬ ‫‪5 117‬‬ ‫‪36 060‬‬ ‫‪2006‬‬
‫‪39 565‬‬ ‫‪1‬‬ ‫‪8‬‬ ‫‪4 421‬‬ ‫‪0‬‬ ‫‪1 880‬‬ ‫‪33 255‬‬ ‫‪2007‬‬
‫‪83 689‬‬ ‫‪12‬‬ ‫‪2‬‬ ‫‪3 978‬‬ ‫‪0‬‬ ‫‪6 705‬‬ ‫‪72 992‬‬ ‫‪2008‬‬
‫‪67 356‬‬ ‫‪0‬‬ ‫‪37‬‬ ‫‪1 158‬‬ ‫‪0‬‬ ‫‪842‬‬ ‫‪65 319‬‬ ‫‪2009‬‬
‫‪93 671‬‬ ‫‪1‬‬ ‫‪2‬‬ ‫‪1 345‬‬ ‫‪0‬‬ ‫‪13 381‬‬ ‫‪78 942‬‬ ‫‪2010‬‬
‫‪88 665‬‬ ‫‪0‬‬ ‫‪2‬‬ ‫‪4 159‬‬ ‫‪0‬‬ ‫‪3 623‬‬ ‫‪80 881‬‬ ‫‪2011‬‬
‫‪140 078‬‬ ‫‪6‬‬ ‫‪1‬‬ ‫‪2 890‬‬ ‫‪0‬‬ ‫‪1 873‬‬ ‫‪135 308 2012‬‬
‫‪93 849‬‬ ‫‪1‬‬ ‫‪5‬‬ ‫‪2 804‬‬ ‫‪0‬‬ ‫‪2 971‬‬ ‫‪88 068‬‬ ‫‪2013‬‬
‫‪105 972‬‬ ‫‪1‬‬ ‫‪0‬‬ ‫‪3 721‬‬ ‫‪0‬‬ ‫‪6 741‬‬ ‫‪95 509‬‬ ‫‪2014‬‬
‫‪107 551‬‬ ‫‪2‬‬ ‫‪3‬‬ ‫‪3 669‬‬ ‫‪0‬‬ ‫‪6 090‬‬ ‫‪97 787‬‬ ‫‪2015‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ ،‬ﻣﺪﻳﺮﻳﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‬

‫‪206‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳉﺪﻭﻝ ﺃﻥ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻦ ﻫﺬﻩ ﺍﻟﻨﻔﻘﺎﺕ ﻣﺮﺗﺒﻂ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻭﻫﺬﺍ‬
‫ﺭﺍﺟﻊ ﻟﻜﻮﻥ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﳜﺺ ﻣﺮﺣﻠﺔ ﺍﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﻭﺍﻟﱵ ﺗﻜﻮﻥ ﻓﻴﻬﺎ ﺗﻜﻠﻔﺔ ﺍﻟﺮﺳﻢ‬
‫ﻣﺮﺗﻔﻌﺔ ﺑﺴﺒﺐ ﺍﺭﺗﻔﺎﻉ ﺗﻜﻠﻔﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‪ ،‬ﻛﻤﺎ ﻧﻼﺣﻆ ﺃﻥ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﺭﺗﻔﻌﺖ ﺑﺸﻜﻞ ﻛﺒﲑ ﰲ ﺛﻼﺙ‬
‫ﻣﺮﺍﺣﻞ‪ ،‬ﺍﻷﻭﱃ ﻣﻦ ﺳﻨﺔ ‪ 1998‬ﺇﱃ ﺳﻨﺔ ‪ 1999‬ﺣﻴﺚ ﺍﺭﺗﻔﻌﺖ ﻣﻦ ﻣﻠﻴﻮﻥ ﺩﺝ ‪ 8658‬ﺇﱃ ‪ 30776‬ﻣﻠﻴﻮﻥ ﺩﺝ‬
‫ﻭﺍﻟﻌﺎﻣﻞ ﺍﻟﺮﺋﻴﺴﻲ ﻓﻬﺬﺍ ﺍﻻﺭﺗﻔﺎﻉ ﻫﻮ ﺍﺳﺘﺤﺪﺍﺙ ﺻﻨﺪﻭﻕ ﺩﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ ﰲ ﻫﺬﻩ ﺍﻟﺴﻨﺔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺃﺩﻯ ﺍﺭﺗﻔﺎﻉ‬
‫ﺗﻜﻠﻔﺔ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ‪.‬ﺍﳌﺮﺣﻠﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻣﻦ ‪ 2007‬ﺇﱃ ‪ 2008‬ﺣﻴﺚ ﺍﻧﺘﻘﻠﺖ ﺍﻟﺘﻜﻠﻔﺔ‬
‫ﺍﻟﻜﻠﻴﺔ ﻣﻦ ‪ 39565‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺇﱃ ‪ 83689‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‪ ،‬ﻳﻌﻮﺩ ﺳﺒﺐ ﺫﻟﻚ ﺇﱃ ﺍﺳﺘﻔﺎﺩﺓ ﻋﺪﺩ ﻣﻦ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﺎﺑﻌﺔ‬
‫‪‬ﻤﻊ ﺳﻮﻧﻠﻐﺎﺯ ﻣﻦ ﺇﻋﻔﺎﺀ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﻘﻴﻤﺔ ‪ 26756‬ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫ﻟﺸﺮﺍﺀ ﳏﻮﻻﺕ ﻛﻬﺮﺑﺎﺋﻴﺔ‪ .‬ﺃﻣﺎ ﰲ ﺳﻨﺔ ‪ 2012‬ﻓﻘﺪ ﺍﺭﺗﻔﻌﺖ ﺇﱃ ‪ 133292‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ ﺑﻌﺪﻣﺎ ﻛﺎﻧﺖ ‪ 87429‬ﺳﻨﺔ‬
‫‪ ،2011‬ﻭﻛﺎﻧﺖ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻫﻲ ﺍﻷﻛﺜﺮ ﻣﺴﺎﳘﺔ ﰲ ﻫﺬﺍ‬
‫ﺍﻻﺭﺗﻔﺎﻉ ﺣﻴﺚ ﺍﻧﺘﻘﻠﺖ ﻣﻦ ‪ 49144‬ﻣﻠﻴﻮﻥ ﺩﺝ ﺳﻨﺔ ‪2011‬ﺇﱃ ‪ 86243‬ﻣﻠﻴﻮﻥ ﺩﺝ ﻭﳝﻜﻦ ﺗﻔﺴﲑ ﺫﻟﻚ ﺑﺎﺳﺘﻔﺎﺩﺓ‬
‫ﺷﺮﻛﺔ ﺭﻭﻧﻮ ﺍﳉﺰﺍﺋﺮ ﻟﺘﺮﻛﻴﺐ ﺍﻟﺴﻴﺎﺭﺍﺕ ﻣﻦ ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ‪ ،‬ﺣﻴﺚ ﺷﺮﻋﺖ ﻫﺬﻩ ﺍﳌﺆﺳﺴﺔ ﰲ ﺍﳒﺎﺯ ﻣﺸﺮﻭﻋﻬﺎ ﰲ‬
‫ﺗﻠﻚ ﺍﻟﺴﻨﺔ‪ .‬ﻭﰲ ﺳﻨﺔ ‪ 2013‬ﺗﺮﺍﺟﻌﺖ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﻋﺎﺩﺕ ﺇﱃ‬
‫ﺍﳌﺴﺘﻮﻯ ﺍﻟﺴﺎﺑﻖ‪.‬‬

‫ﺃﻣﺎ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ‬
‫ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ‪ ،‬ﻓﻬﻲ ﺟﺪ ﻣﺘﺬﺑﺬﺑﺔ‪ ،‬ﻓﻤﺜﻼ ﺑﻠﻐﺖ ﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‬
‫ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺳﻨﺔ ‪ 2010‬ﻣﺒﻠﻎ ‪ 13 381‬ﻣﻠﻴﻮﻥ ﺩﺝ ﳒﺪﻫﺎ ﰲ ﺍﻟﺴﻨﺔ ﺍﳌﻮﺍﻟﻴﺔ ‪ 3 623‬ﻣﻠﻴﻮﻥ ﺩﺝ‪،‬‬
‫ﻭﻫﻲ ﺳﻨﺔ ‪ 2015‬ﻣﺒﻠﻎ ‪ 6 090‬ﻣﻠﻴﻮﻥ ﺩﺝ‪ .‬ﻳﻌﻜﺲ ﻫﺬﺍ ﺍﻟﺘﺬﺑﺬﺏ ﰲ ﻣﻘﺎﺑﻞ ﺍﻻﺭﺗﻔﺎﻉ ﺍﳌﺴﺘﻤﺮ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺯﻳﺎﺩﺓ ﰲ ﺣﺠﻢ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺩﻭﻥ ﺯﻳﺎﺩﺓ ﺣﺠﻢ‬
‫ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺇﻣﺎ ﻻﳔﻔﺎﺽ ﺣﺠﻢ ﺍﻷﺭﺑﺎﺡ ﺍﳌﺼﺮﺡ ‪‬ﺎ ﺑﺴﺒﺐ ﺍﳔﻔﺎﺽ ﻣﺮﺩﻭﺩﻳﺔ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺃﻭ ﺑﺴﺒﺐ‬
‫ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺇﻣﺎ ﻟﻌﺪﻡ ﺇﺣﺘﺮﺍﻡ ﺑﻌﺾ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻻﻟﺘﺰﺍﻣﺎ‪‬ﻢ ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﺍﻟﺮﻗﺎﺑﺔ ﻋﻠﻰ ﺇﳒﺎﺯ ﻣﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪،‬‬
‫ﻭﻗﺪ ﺗﻔﺎﻗﻤﺖ ﻫﺬﻩ ﺍﻟﻮﺿﻌﻴﺔ ﺃﻳﻀﺎ ﺑﺴﺒﺐ ﻓﺸﻞ ﺍﻟﺘﻨﺴﻴﻖ ﺑﲔ ﳐﺘﻠﻒ ﺍﻹﺩﺍﺭﺍﺕ ﺍﳌﺘﺪﺧﻠﺔ ﻛﺎﳉﻤﺎﺭﻙ ﻭﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻷﻣﻼﻙ‬
‫ﺍﻟﻮﻃﻨﻴﺔ ﻭﻫﻴﺌﺎﺕ ﺩﻋﻢ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﳑﺎ ﺩﻓﻊ ﺑﺒﻌﺾ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺇﱃ ﲢﻮﻳﻞ ﺍﻟﻨﺸﺎﻁ ﺇﱃ ﻭﺟﻬﺔ ﻣﻐﺎﻳﺮﺓ ﻏﲑ ﺍﻟﻮﺟﻬﺔ ﺍﻷﺻﻠﻴﺔ‬
‫ﻭﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺍﳌﻌﺪﺍﺕ ﺍﳌﻜﺘﺴﺒﺔ ﰲ ﻫﺬﺍ ﺍﻹﻃﺎﺭ‪.1‬‬

‫‪ 1‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪ ،2015‬ﺹ ‪.34‬‬

‫‪207‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻛﻤﺎ ﻻ ﺗﺰﺍﻝ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﲤﻨﺢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﻳﺔ ﺩﻭﻥ ﺃﻥ ﺗﺘﻤﻜﻦ ﻣﻦ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﻣﺮﺣﻠﺔ ﺍﻻﳒﺎﺯ ﻭﻣﺮﺣﻠﺔ‬
‫ﺍﻹﺳﺘﻐﻼﻝ‪ ،‬ﻭﺣﺎﻟﺔ ﺇﻧﺸﺎﺀ ﺃﻭ ﺗﻮﺳﻴﻊ ﺍﻟﻨﺸﺎﻁ‪ ،‬ﻭﻗﺪ ﺗﺴﺒﺒﺖ ﻫﺬﻩ ﺍﻟﻮﺿﻌﻴﺔ ﰲ ﻣﻨﺢ ﺍﻣﺘﻴﺎﺯﺍﺕ ﻏﲑ ﻣﺴﺘﺤﻘﺔ ﻭﻋﺪﻡ ﺍﻟﻘﻴﺎﻡ‬
‫ﲟﻌﺎﻳﻨﺎﺕ ﻣﻴﺪﺍﻧﻴﺔ ﻟﻠﺘﺄﻛﺪ ﻣﻦ ﻣﺪﻯ ﺍﺣﺘﺮﺍﻡ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻹﻟﺘﺰﺍﻣﺎ‪‬ﻢ‪.1‬‬

‫ﺃﻣﺎ ﻛﻨﺴﺒﺔ ﻣﻦ ﺇﲨﺎﱄ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻬﻲ ﻣﺘﺬﺑﺬﺑﺔ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ‪ ،‬ﺣﻴﺚ ﺑﻠﻐﺖ ‪ % 4.57‬ﺳﻨﺔ ‪2015‬‬
‫ﻣﻘﺎﺑﻞ ‪ % 5.07‬ﺳﻨﺔ ‪ ،2014‬ﻭ‪ %4.62‬ﺳﻨﺔ ‪ ،2013‬ﻭﻫﺬﺍ ﺑﺴﺒﺐ ﺗﺬﺑﺬﺏ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺣﺪ‬
‫ﺫﺍ‪‬ﺎ‪ .‬ﺃﻣﺎ ﻛﻨﺴﺒﺔ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻓﻬﻲ ﺃﻗﻞ ﺗﺬﺑﺬﺑﺎ ﻓﻘﺪ ﺑﻠﻐﺖ ‪ %0.65‬ﺳﻨﺔ ‪ 2015‬ﻣﻘﺎﺑﻞ ‪ %0.61‬ﺳﻨﺔ‬
‫‪ ،2014‬ﻭ‪ %0.56‬ﺳﻨﺔ ‪.2013‬‬

‫ﺍﳉﺪﻭﻝ ‪ :29‬ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬
‫ﻣﻠﻴﺎﺭ ﺩﺝ‬
‫ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﺇﱃ‬ ‫ﺍﻹﻳﺮﺍﺩﺍﺕ‬ ‫ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺍﳉﺒﺎﺋﻴﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ‬ ‫ﺍﳉﺒﺎﺋﻴﺔ‬ ‫ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬
‫ﺍﳉﺒﺎﺋﻴﺔ‬
‫‪0,76%‬‬ ‫‪11 043,70‬‬ ‫‪8,67%‬‬ ‫‪965,2‬‬ ‫‪83,69‬‬ ‫‪2008‬‬
‫‪0,68%‬‬ ‫‪9 968,00‬‬ ‫‪5,87%‬‬ ‫‪1 146,60‬‬ ‫‪67,36‬‬ ‫‪2009‬‬
‫‪0,78%‬‬ ‫‪11 991,00‬‬ ‫‪7,22%‬‬ ‫‪1 298,00‬‬ ‫‪93,67‬‬ ‫‪2010‬‬
‫‪0,60%‬‬ ‫‪14 519,00‬‬ ‫‪5,72%‬‬ ‫‪1 527,10‬‬ ‫‪87,42‬‬ ‫‪2011‬‬
‫‪0,82%‬‬ ‫‪16 208,70‬‬ ‫‪6,98%‬‬ ‫‪1 908,60‬‬ ‫‪140.07‬‬ ‫‪2012‬‬
‫‪0,56%‬‬ ‫‪16 650,20‬‬ ‫‪4,62%‬‬ ‫‪2 031,00‬‬ ‫‪93.84‬‬ ‫‪2013‬‬
‫‪0,61%‬‬ ‫‪17 242,50‬‬ ‫‪5.07%‬‬ ‫‪2 091,40‬‬ ‫‪105.97‬‬ ‫‪2014‬‬
‫‪0,65%‬‬ ‫‪16 591,90‬‬ ‫‪4.57%‬‬ ‫‪2 354,70‬‬ ‫‪107.55‬‬ ‫‪2015‬‬

‫ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﻨﺎﺀﺍ ﻋﻠﻰ‪ - :‬ﺑﻴﺎﻧﺎﺕ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ ،‬ﻣﺪﻳﺮﻳﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‬
‫‪ -‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﺒﻨﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2015-2008‬‬
‫ﺑﻴﻨﻤﺎ ﰲ ﺍﳌﻐﺮﺏ ﺗﺸﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻧﺴﺒﺔ ‪ %15.2‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺳﻨﺔ ‪2016‬‬
‫ﻭ‪ %16.6‬ﺳﻨﺔ ‪ .2015‬ﺃﻣﺎ ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻓﺒﻠﻐﺖ ‪ %3.2‬ﺳﻨﱵ ‪2015‬‬
‫ﻭ‪ 2016‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ .2‬ﻭﰲ ﺍﻷﺭﺩﻥ ﺑﻠﻐﺖ ﻧﺴﺒﺘﻬﺎ ﺇﱃ ﺍﻟﻨﺘﺎﺝ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ‪ %7‬ﺳﻨﺔ ‪ ،32012‬ﺃﻣﺎ ﰲ ﺩﻭﻝ ﺍﻻﲢﺎﺩ‬
‫‪ 1‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻨﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪ ،2015‬ﺹ ‪.34‬‬
‫‪ 2‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ‪ ،‬ﺹ ‪.2‬‬
‫‪ 3‬ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﺹ ‪.143‬‬

‫‪208‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻷﻭﺭﻭﰊ ﻓﺘﺘﺮﺍﻭﺡ ﻫﺬﻩ ﺍﻟﻨﺴﺒﺔ ﺑﲔ ‪ %2‬ﻭ‪ ،%4‬ﻭﰲ ﺑﻌﺾ ﺍﻟﺒﻠﺪﺍﻥ ﺗﺘﺠﺎﻭﺯ ﺫﻟﻚ ﻛﻤﺎ ﰲ ﺍﻳﻄﺎﻟﻴﺎ ‪ .1 % 5.9‬ﺃﻣﺎ ﰲ‬
‫ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻓﺘﺰﻳﺪ ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺗﻘﻞ ﻋﻦ ‪ % 8‬ﻣﻦ ﺳﻨﺔ‬
‫ﻷﺧﺮﻯ‪ ،‬ﺑﻴﻨﻤﺎ ﺗﺘﺮﺍﻭﺡ ﻧﺴﺒﺘﻬﺎ ﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﰲ ﺣﺪﻭﺩ ‪ %7‬ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ‪.2‬ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺻﻌﻮﺑﺔ ﺇﺟﺮﺍﺀ‬
‫ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﺪﻭﻝ‪ ،‬ﻓﺈﻥ ﺍﳔﻔﺎﺽ ﻧﺴﺒﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﺇﱃ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺇﱃ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ‬
‫ﺍﻹﲨﺎﱄ ﻳﺪﻝ ﻋﻠﻰ ﻋﺪﻡ ﴰﻮﻝ ﺍﻟﺘﻘﺪﻳﺮ ﻟﻌﺪﺩ ﻫﺎﻡ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -3‬ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ‬

‫ﺗﻨﺸﺄ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻋﻦ ﺇﻋﻔﺎﺀ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺳﺘﲑﺍﺩ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﳌﺎﺩﺗﲔ‬
‫‪ 10‬ﻭ‪ 11‬ﻣﻦ ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﳉﻤﺎﺭﻙ ﻭﲟﻮﺟﺐ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﳌﻮﻗﻌﺔ ﺑﲔ‬
‫ﺍﳉﺰﺍﺋﺮ ﻭﺃﻃﺮﻑ ﺃﺧﺮﻯ ﻭﺧﺎﺻﺔ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺸﺮﺍﻛﺔ ﺍﻻﻭﺭﻭﻣﺘﻮﺳﻄﻴﺔ ﻭﻛﺬﺍ ﺍﺗﻔﺎﻗﻴﺔ ﺍﻟﺘﺒﺎﺩﻝ ﺍﻟﻌﺮﰊ ﺍﳊﺮ‪ ،‬ﻛﻤﺎ ﻳﺘﺮﺗﺐ ﻋﻦ‬
‫ﺍﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺸﺮﺍﻛﺔ ﻧﻔﻘﺔ ﺟﺒﺎﺋﻴﺔ ﻣﺮﺗﺒﻄﺔ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﳌﺘﻌﻠﻘﺔ ﻧﺘﻴﺠﺔ ﺍﻹﻋﻔﺎﺀ ﻣﻦ ﺣﻘﻮﻕ ﺍﳉﻤﺎﺭﻙ ﺍﻟﱵ‬
‫ﺗﺪﺭﺝ ﰲ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﺔ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :30‬ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﻹﺩﺍﺭﺓ ﺍﳉﻤﺮﻛﻴﺔ ﻟﻠﻔﺘﺮﺓ ‪) 2015-2013‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ(‬
‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬
‫ﺍﻟﺘﻌﻴﲔ‬
‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳌﺒﻠﻎ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳌﺒﻠﻎ‬ ‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﺍﳌﺒﻠﻎ‬
‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺍﺳﺘﲑﺍﺩ ‪47,10% 227,196 47,50% 192,104 44,39% 148.663‬‬
‫‪52,90% 255,175 52,50% 212,364 55,61% 186.227‬‬ ‫ﺍﳊﻘﻮﻕ ﺍﳉﻤﺮﻛﻴﺔ‬
‫‪100% 482,371 100 % 404,468 100% 334,890‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪ ،2015‬ﺹ ‪.35‬‬
‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﻫﺬﺍ ﺍﳉﺪﻭﻝ ﺍﺭﺗﻔﺎﻉ ﺣﺠﻢ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ‬
‫‪ 404.486‬ﻣﻠﻴﺎﺭ ﺩﻳﻨﺎﺭ ﺟﺰﺍﺋﺮﻱ ﺳﻨﺔ ‪ 2014‬ﰒ ﺇﱃ ‪ 482.371‬ﻣﻠﻴﺎﺭ‬ ‫‪ 334,890‬ﻣﻠﯿﺎر دج ﺳﻨﺔ ‪ 2013‬إﻟﻰ‬ ‫ﻣﻦ‬
‫ﺩﻳﻨﺎﺭ ﺳﻨﺔ ‪ .2015‬ﻳﺘﻮﺍﻓﻖ ﺗﺰﺍﻳﺪ ﺣﺠﻢ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﻤﺮﻛﻴﺔ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ ﻣﻊ ﺳﻴﺎﺳﺔ ﺍﻟﺘﻔﻜﻴﻚ ﺍﳉﻤﺮﻛﻲ‬
‫ﲟﻮﺟﺐ ﺇﺗﻔﺎﻕ ﺍﻟﺸﺮﺍﻛﺔ ﺍﻷﻭﺭﻭﻣﺘﻮﺳﻄﻴﺔ ﺍﻟﺬﻱ ﺷﺮﻉ ﰲ ﺗﻄﺒﻴﻘﻪ ﺷﻬﺮ ﺳﺒﺘﻤﱪ ‪ 2005‬ﻭﺍﻣﺘﺪ ﻋﻠﻰ ﻣﺪﺍﺭ ‪ 12‬ﺳﻨﺔ‪،‬‬
‫ﻭﻫﺬﺍ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺃﻥ ﺃﻛﺜﺮ ﻣﻦ ‪ %50‬ﻣﻦ ﳎﻤﻮﻉ ﺣﺠﻢ ﺍﻟﺘﺠﺎﺭﺓ ﺍﳋﺎﺭﺟﻴﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻳﺘﻢ ﻣﻊ ﺩﻭﻝ ﺍﻻﲢﺎﺩ‬
‫ﺍﻷﻭﺭﻭﰊ‪.‬‬

‫‪1 Européen commission, Op.cit, 2014, P 9.‬‬

‫‪ 2‬ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﺹ ‪.123‬‬

‫‪209‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﻭﺍﻟﺘﻘﻴﻴﻢ‬

‫ﺇﻥ ﺩﺭﺍﺳﺔ ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﺍﶈﺘﻤﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻨﻄﻮﻱ ﻋﻠﻰ ﺻﻌﻮﺑﺔ‪ ،‬ﺫﻟﻚ ﺃﻧﻪ ﻟﻴﺲ ﻣﻦ ﺍﻟﺴﻬﻞ ﲢﺪﻳﺪ ﺃﺛﺮ‬
‫ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﺃﻭ ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻦ ﺃﺛﺮ ﺑﺎﻗﻲ ﺍﻟﻌﻮﺍﻣﻞ ﺍﳌﺆﺛﺮﺓ ﰲ ﳐﺘﻠﻒ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻛﻤﺎ ﺃﻧﻪ ﻣﻦ ﺍﻟﺼﻌﺐ ﲢﺪﻳﺪ ﺍﻷﺛﺮ ﺍﻟﻨﺎﺗﺞ ﻋﻦ ﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻟﺬﻟﻚ ﺳﻨﺤﺎﻭﻝ‬
‫ﺍﻟﻜﺸﻒ ﻋﻦ ﻫﺬﻩ ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﻣﻦ ﺧﻼﻝ ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺑﺘﻔﺤﺺ ﻭﺍﺳﺘﻘﺮﺍﺀ ﳐﺘﻠﻒ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺮﻓﻘﻬﺎ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﲟﺸﺎﺭﻳﻊ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﻭﻛﺬﺍ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﺒﻨﻚ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻛﺬﺍ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻳﻮﻓﺮﻫﺎ ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻼﺣﺼﺎﺀﻳﺎﺕ‪ ،‬ﻭﻣﺎ ﺃﻣﻜﻦ ﺍﻹﻃﻼﻉ ﻋﻠﻴﻪ ﻣﻦ ﺩﺭﺍﺳﺎﺕ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ‪ :‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ‬

‫ﲣﺘﻠﻒ ﺃﳘﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﺄﺛﲑﻫﺎ ﻣﻦ ﻗﻄﺎﻉ ﻵﺧﺮ ﻭﻣﻦ ﻣﻨﻄﻘﺔ ﻷﺧﺮﻯ ﺗﺒﻌﺎ ﻟﻸﻫﺪﺍﻑ ﺍﳌﺮﺍﺩ ﲢﻘﻴﻘﻬﺎ‪.‬‬
‫ﺳﻨﺤﺎﻭﻝ ﺍﻟﻜﺸﻒ ﻋﻦ ﺍﻵﺛﺎﺭ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺩﺭﺍﺳﺔ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﻔﻌﻠﻴﺔ ﳌﺴﺘﻮﻯ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﶈﻠﻲ‬
‫ﻭﺍﻷﺟﻨﱯ‪ ،‬ﻭﻣﻦ ﺧﻼﻝ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﺑﺎﻋﺘﺒﺎﺭﻩ ﺍﻟﻘﻄﺎﻉ ﺍﻷﻛﺜﺮ ﺃﳘﻴﺔ‪ ،‬ﻭﺍﳌﻌﻮﻝ ﻋﻠﻴﻪ‬
‫ﺃﻛﺜﺮ ﻣﻦ ﻏﲑﻩ ﰲ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬‬

‫‪ -1‬ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﻔﻌﻠﻴﺔ ﳌﺴﺘﻮﻯ ﺍﻻﺳﺘﺜﻤﺎﺭ‬

‫ﺣﺎﻭﻟﺖ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻣﻦ ﺧﻼﻝ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺗﺸﺠﻴﻊ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ﻭﺗﻮﺟﻴﻬﻪ ﳓﻮ‬
‫ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﻨﺘﺠﺔ ‪‬ﺪﻑ ﺇﻧﻌﺎﺵ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺗﻮﻓﲑ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ ﻭﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬ﻛﻤﺎ ﻋﻤﻠﺖ ﻋﻠﻰ‬
‫ﻣﻨﺢ ﺍﳌﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﲢﺴﲔ ﺟﺎﺫﺑﻴﺔ ﺍﳌﻨﺎﺥ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ‪ ،‬ﻭﲢﻘﻴﻖ ﻣﺴﺘﻮﻳﺎﺕ‬
‫ﺃﻋﻠﻰ ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﲟﺎ ﳝﻜﹼﻦ ﻣﻦ ﺩﻓﻊ ﻋﺠﻠﺔ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﺯﻳﺎﺩﺓ ﺣﺠﻢ ﺗﺪﻓﹼﻘﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ‬
‫ﺍﻷﺟﻨﺒﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻭﺍﻻﺳﺘﻔﺎﺩﺓ ﳑﺎ ﳍﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﻦ ﻣﺰﺍﻳﺎ ﻭﺁﺛﺎﺭ ﺇﳚﺎﺑﻴﺔ ﻋﻠﻰ ﺑﺎﻗﻲ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﶈﻠﻴﺔ‪ .‬ﻏﲑ‬
‫ﺃﻥﹼ ﺍﻟﻨﺘﺎﺋﺞ ﺗﺒﲔ ﺑﺸﻜﻞﹴ ﻭﺍﺿﺢﹴ ﺿﻌﻒ ﻛﻔﺎﺀﺓ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ ﰲ ﺗﻮﺟﻴﻪ ﺍﳌﺸﺎﺭﻳﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﳌﺎ ﳜﺪﻡ ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﳌﺴﻄﹼﺮﺓ‪ .‬ﻛﻤﺎ ﻳﻴﺒﻨﻪ ﺍﳉﺪﻭﻻﻥ ‪ 31‬ﻭ‪ 32‬ﺃﺩﻧﺎﻩ‪.‬‬

‫‪210‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳉﺪﻭﻝ ‪ :31‬ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ‪ ،‬ﻗﻴﻤﺘﻬﺎ ﻭﻋﺪﺩ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ ﺍﳌﺼﺮﺡ ‪‬ﺎ ﻟﺪﻯ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻟﻠﻔﺘﺮﺓ‬
‫‪ 2016-2002‬ﻣﻨﻘﺤﺔ ﻭﻣﺼﺤﺤﺔ ﻋﻠﻰ ﺿﻮﺀ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻠﻐﺎﺓ ﺇﱃ ﻏﺎﻳﺔ ﻣﺎﻱ ‪.2017‬‬

‫ﻋﺪﺩ‬
‫ﺍﻟﻨﺴﺒﺔ‬ ‫ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ‬ ‫ﺍﻟﻨﺴﺒﺔ‪%‬‬ ‫ﺍﻟﻘﻴﻤﺔ )ﻣﻠﻴﻮﻥ ﺩﺝ(‬ ‫ﺍﻟﻨﺴﺒﺔ‪%‬‬
‫ﺍﳌﺸﺎﺭﻳﻊ‬
‫‪4,69%‬‬ ‫‪53 445‬‬ ‫‪1,74‬‬ ‫‪222 790,00‬‬ ‫‪2,06‬‬ ‫‪1 316‬‬ ‫ﺍﻟﺰﺭﺍﻋﺔ‬
‫‪21,62%‬‬ ‫‪246 138‬‬ ‫‪10,24‬‬ ‫‪1 310 896,00‬‬ ‫‪17,85‬‬ ‫‪11 389‬‬ ‫ﺍﻟﺒﻨﺎﺀ‬
‫‪40,97%‬‬ ‫‪466 382‬‬ ‫‪57,90‬‬ ‫‪7 411 469,00‬‬ ‫‪17,64‬‬ ‫‪11 256‬‬ ‫ﺍﻟﺼﻨﺎﻋﺔ‬
‫‪1,97%‬‬ ‫‪22 478‬‬ ‫‪1,34‬‬ ‫‪171 948,00‬‬ ‫‪1,47‬‬ ‫‪935‬‬ ‫ﺍﻟﺼﺤﺔ‬
‫‪14,32%‬‬ ‫‪162 976‬‬ ‫‪8,56‬‬ ‫‪1 095 948,00‬‬ ‫‪48,74‬‬ ‫‪31 097‬‬ ‫ﺍﻟﻨﻘﻞ‬
‫‪5,45%‬‬ ‫‪62 069‬‬ ‫‪7,61‬‬ ‫‪974 396,00‬‬ ‫‪1,60‬‬ ‫‪1 018‬‬ ‫ﺍﻟﺴﻴﺎﺣﺔ‬
‫‪10,23%‬‬ ‫‪116 476‬‬ ‫‪9,14‬‬ ‫‪1 169 895,00‬‬ ‫‪10,64‬‬ ‫‪6 786‬‬ ‫ﺍﳋﺪﻣﺎﺕ‬
‫‪0,36%‬‬ ‫‪4 100‬‬ ‫‪0,09‬‬ ‫‪10 914,00‬‬ ‫‪0,00‬‬ ‫‪2‬‬ ‫ﺍﻟﺘﺠﺎﺭﺓ‬
‫‪0,38%‬‬ ‫‪4 348‬‬ ‫‪3,38‬‬ ‫‪432 578,00‬‬ ‫‪0,01‬‬ ‫‪5‬‬ ‫ﺍﻻﺗﺼﺎﻻﺕ‬
‫‪100,00% 1 138 412 100,00‬‬ ‫‪12 800 834,00‬‬ ‫‪100,00 63 804‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫‪90%‬‬ ‫‪1 018 887‬‬ ‫‪83‬‬ ‫‪10 584 134‬‬ ‫‪99‬‬ ‫‪62982‬‬ ‫ﺍﺳﺘﺜﻤﺎﺭ ﳏﻠﻲ‬
‫‪10%‬‬ ‫‪119 525‬‬ ‫‪17‬‬ ‫‪2 216 699‬‬ ‫‪1‬‬ ‫‪822‬‬ ‫ﺍﺳﺘﺜﻤﺎﺭ ﺃﺟﻨﱯ‬
‫ﺍﳌﺼﺪﺭ ‪ :‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻺﺳﺘﻤﺎﺭ ﻣﺘﻮﻓﺮ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪www.andi.dz‬‬

‫ﻣﻦ ﺧﻼﻝ ﻧﺘﺎﺋﺞ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ‪ ،‬ﻳﺘﺒﲔ ﻓﺸﻞ ﺳﻴﺎﺳﺎﺕ ﲢﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻓﺎﳌﺸﺎﺭﻳﻊ ﺍﳌﻌﻠﻦ ﻋﻨﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﻮﻛﺎﻟﺔ‬
‫ﺍﻟﻮﻃﻨﻴﺔ ﻟﻼﺳﺘﺜﻤﺎﺭ ﻃﻴﻠﺔ ‪ 14‬ﺳﻨﺔ ﺑﻠﻐﺖ ‪ 63804‬ﻣﺸﺮﻭﻉ ﺍﺳﺘﺜﻤﺎﺭﻱ‪ ،‬ﺃﻱ ﲟﻌﺪﻝ ‪ 4557‬ﻣﺸﺮﻭﻉ ﻛﻞ ﺳﻨﺔ‪ ،‬ﻭﺃﻏﻠﺒﻬﺎ‬
‫ﰲ ﻗﻄﺎﻉ ﺍﻟﻨﻘﻞ ‪ ،48,74%‬ﺑﻴﻨﻤﺎ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﺳﺠﻞ ﻧﺴﺒﺔ ‪ ،17,64%‬ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ ﺍﻟﻘﻴﻤﺔ ﻓﺎﻟﻨﺴﺒﺔ ﺍﻷﻛﱪ‬
‫ﻫﻲ ﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ ﲟﺎ ﻧﺴﺒﺘﻪ ‪ ،%59.9‬ﻭﻫﺬﺍ ﺭﺍﺟﻊ ﻟﻠﺘﻜﻠﻔﺔ ﺍﳌﺮﺗﻔﻌﺔ ﻣﺸﺎﺭﻳﻊ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ‪.‬‬

‫ﻭﺣﻴﺚ ﺃﻥ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﱂ ﺗﻘﺪﻡ ﺃﺭﻗﺎﻣﺎ ﻋﻦ ﺍﳌﺸﺎﺭﻳﻊ ﺍﳌﻨﺠﺰﺓ ﻭﺍﻟﱵ ﻫﻲ ﻗﻴﺪ ﺍﻻﳒﺎﺯ ﺃﻭ‬
‫ﺍﳌﻠﻐﺎﺓ‪ ،‬ﺗﺒﲔ ﺃﺭﻗﺎﻡ ﺃﺧﺮﻯ ﻗﺪﻣﻬﺎ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﰲ ﺗﻘﺮﻳﺮﻩ ﺍﻟﺘﻘﻴﻴﻤﻲ ﳌﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪ 2013‬ﺃﻥ‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺃﻟﻐﺖ ‪ 18021‬ﻗﺮﺍﺭ ﻣﻨﺢ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪ 2014-2012‬ﻣﻦ ﺑﲔ‬
‫‪ 27165‬ﻗﺮﺍﺭ ﺗﺴﻠﻴﻢ ﺧﻼﻝ ﻧﻔﺲ ﺍﻟﻔﺘﺮﺓ ) ﻭﻫﻮ ﻣﺎ ﳝﺜﻞ ﻧﺴﺒﺔ ‪ %66‬ﻣﻦ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﳌﺴﻠﻤﺔ ﺧﻼﻝ ﻧﻔﺲ ﺍﻟﻔﺘﺮﺓ(‪ .‬ﻛﻤﺎ‬
‫ﺃﻥ ﻫﺬﺍ ﺍﻟﺘﻘﺮﻳﺮ ﱂ ﻳﺒﲔ ﻓﻴﻤﺎ ﺇﻥ ﺗﺮﺗﺐ ﻋﻦ ﺇﻟﻐﺎﺀ ﻫﺬﻩ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﺳﺘﺮﺟﺎﻉ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﻣﻦ ﻋﺪﻣﻬﺎ‪.‬‬

‫‪211‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺃﻣﺎ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺸﺎﺭﻳﻊ ﺍﳌﻌﻠﻦ ﻋﻨﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ‪ ،‬ﻓﻬﻲ ﻣﺸﺎﺭﻳﻊ ﻣﺼﺮﺡ ‪‬ﺎ‬
‫ﻣﺆﻫﻠﺔ ﻭﻣﻌﺘﻤﺪﺓ‪ ،‬ﻭﺗﺘﻮﻗﻒ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻋﻠﻰ ﺍﳒﺎﺯﻫﺎ ﻭﺍﺳﺘﻤﺮﺍﺭﻳﺘﻬﺎ‪ ،‬ﺣﻴﺚ ﱂ ﳓﺼﻞ ﻋﻠﻰ ﻧﺴﺒﺔ ﺇﳒﺎﺯ ﺍﳌﺸﺎﺭﻳﻊ ﻭ ﳒﺎﺣﻬﺎ‪.‬‬
‫ﺣﻴﺚ ﺑﻠﻎ ﺃﻋﻠﻰ ﻋﺪﺩ ﻣﺸﺎﺭﻳﻊ ﻣﺼﺮﺡ ‪‬ﺎ ﺳﻨﺔ ‪ 2012‬ﺑـ ‪ 65812‬ﻣﺸﺮﻭﻉ‪ ،‬ﰒ ﺗﺮﺍﺟﻊ ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ ﻟﻴﺒﻠﻎ‬
‫‪ 11262‬ﻣﺸﺮﻭﻉ ﻓﻘﻂ ﺳﻨﺔ ‪ ،2016‬ﻭﻫﺬﻩ ﺍﳌﺸﺎﺭﻳﻊ ﺗﻮﻓﺮ ﰲ ﻣﺘﻮﺳﻄﻬﺎ ‪ 2.13‬ﻣﻨﺼﺐ ﻋﻤﻞ ﻣﺘﻮﻗﻌﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :32‬ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ‪ ،‬ﻭﻋﺪﺩ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ ﺍﳌﺼﺮﺡ ‪‬ﺎ ﻟﺪﻯ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ ﻟﻠﻔﺘﺮﺓ‬
‫‪2016-2011‬‬

‫ﻣﻨﺬ ﺗﺄﺳﯿﺲ‬
‫اﻟﺼﻨﺪوق اﻟﻰ‬ ‫‪2016‬‬ ‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬ ‫‪2012‬‬ ‫‪2011‬‬ ‫اﻟﻘﻄﺎع‬
‫‪2016/12/31‬‬
‫‪54 615‬‬ ‫‪3479‬‬ ‫‪6 862‬‬ ‫‪10 487‬‬ ‫‪8 225‬‬ ‫‪6 705‬‬ ‫‪3 686‬‬ ‫اﻟﻔﻼﺣﺔ واﻟﺼﯿﺪ‬
‫‪42 621‬‬ ‫‪320‬‬ ‫‪2 170‬‬ ‫‪4255‬‬ ‫‪4900‬‬ ‫‪5438‬‬ ‫‪3559‬‬ ‫اﻟﺼﻨﺎﻋﺔ اﻟﺘﻘﻠﯿﺪﯾﺔ‬
‫اﻟﺒﻨﺎء واﻷﺷﻐﺎل‬
‫‪32 828‬‬ ‫‪1672‬‬ ‫‪3 838‬‬ ‫‪5106‬‬ ‫‪4347‬‬ ‫‪4375‬‬ ‫‪3672‬‬ ‫اﻟﻌﻤﻮﻣﯿﺔ‬
‫‪33 806‬‬ ‫‪2720‬‬ ‫‪4 913 6614‬‬ ‫‪3333‬‬ ‫‪3301‬‬ ‫‪2118‬‬ ‫اﻟﺼﻨﺎﻋﺔ واﻟﺼﯿﺎﻧﺔ‬
‫‪9 456‬‬ ‫‪716‬‬ ‫‪1 205 1450‬‬ ‫‪1042‬‬ ‫‪826‬‬ ‫‪569‬‬ ‫أﻋﻤﺎل ﺣﺮة‬
‫‪194 654‬‬ ‫‪2 355‬‬ ‫‪4 688 12 944 21 192‬‬ ‫‪45 167‬‬ ‫‪29 228‬‬ ‫اﻟﺨﺪﻣﺎت‬
‫‪367 980‬‬ ‫‪11262‬‬ ‫‪23676 40856 43039‬‬ ‫‪65 812‬‬ ‫‪42 832‬‬ ‫اﻟﻤﺠﻤﻮع‬
‫ﻣﻨﺎﺻﺐ اﻟﺸﻐﻞ‬
‫‪878 264‬‬ ‫‪22766‬‬ ‫‪51570‬‬ ‫‪93140‬‬ ‫‪96233‬‬ ‫‪129203‬‬ ‫‪92682‬‬ ‫اﻟﻤﺼﺮح ﺑﮭﺎ‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ ﻣﺘﻮﻓﺮ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪www.ansej.dz :‬‬
‫ﺃﻣﺎ ﺣﺼﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﻓﻬﻲ ﺿﺌﻴﻠﺔ ﻟﻠﻐﺎﻳﺔ ‪ 822‬ﻣﺸﺮﻭﻉ ﺃﻱ ﺑﻨﺴﺒﺔ ‪ %1‬ﻓﻘﻂ ﻣﻦ ﻋﺪﺩ ﺍﳌﺸﺎﺭﻳﻊ‪ .‬ﰲ‬
‫ﳏﺎﻭﻟﺔ ﻟﺪﺭﺍﺳﺔ ﻋﻼﻗﺔ ﺍﻟﺴﺒﺒﻴﺔ ﺑﲔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﻭﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﺻﻠﺖ ﺩﺭﺍﺳﺔ‬
‫ﺧﺮﺍﰲ )‪ (2015‬ﺇﱃ ﺃﻥﹼ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻻ ﺗﺆﺛﹼﺮ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻛﻤﺎ ﺃﻥﹼ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﻻ ﻳﺆﺛﹼﺮ ﻫﻮ ﺍﻵﺧﺮ ﻋﻠﻰ ﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﺪﻭﻟﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻭﺗﻮﺻﻠﺖ ﺍﻟﺒﺎﺣﺜﺔ ﺇﱃ‬
‫ﻧﺘﻴﺠﺔ ﻣﻔﺎﺩﻫﺎ ﺃﻥﹼ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﻭﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻌﺪﻳﺪﺓ ﺍﻟﱵ ﻳﻘﺪﻣﻬﺎ ﻟﻠﻤﺴﺘﺜﻤﺮ ﺍﻷﺟﻨﱯ‪ ،‬ﱂ‬
‫ﺗﻜﻦ ﻟﻪ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺗﺸﺠﻴﻊ ﻫﺬﺍ ﺍﻷﺧﲑ ﻋﻠﻰ ﺗﻮﻇﻴﻒ ﺭﺅﻭﺱ ﺃﻣﻮﺍﻟﻪ ﺩﺍﺧﻞ ﺍﻟﺘﺮﺍﺏ ﺍﻟﻮﻃﲏ‪ .‬ﻛﻤﺎ ﺃﻥﹼ ﻛﱪ ﺣﺠﻢ‬

‫‪212‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳌﺪﻓﻮﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﺯﺩﻳﺎﺩ ﻋﺪﺩﻫﺎ‪ ،‬ﻳﺰﻳﺪ ﻣﻦ ﺛﻘﻞ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻗﺪ ﳝ‪‬ﺜﻞ ﺃﺣﺪ ﺍﻟﻌﻮﺍﻣﻞ‬
‫ﺍﻟﻄﺎﺭﺩﺓ ﻟﻼﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﻷﺟﻨﺒﻴﺔ ﺍﳌﺒﺎﺷﺮﺓ‪.1‬‬

‫ﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺍﺳﺘﻐﻞ ﺑﻌﺾ ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﺗﺴﺎﻫﻞ ﺍﻟﻘﻮﺍﻧﲔ ﰲ ﻣﻨﺢ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﻏﻴﺎﺏ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﺒﻌﺪﻳﺔ ﻋﻠﻰ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻘﻴﺎﻡ ﺑﻌﻤﻠﻴﺎﺕ ﻣﻀﺎﺭﺑﺔ ﻣﻦ ﺧﻼﻝ ﺇﻋﺎﺩﺓ ﺑﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﶈﺼﻞ ﻋﻠﻴﻬﺎ ﰲ ﺇﻃﺎﺭ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ‬
‫ﺍﻟﻀﺮﻳﱯ‪ .2‬ﻭﺟﺪﻳﺮ ﺑﺎﻟﺬﻛﺮ‪ ،‬ﺃﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ )ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺪﻭﱄ( ﺗﺸﲑ ﳏﺪﻭﺩﻳﺔ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﰲ ﺍﻟﺘﺄﺛﲑ ﻋﻠﻰ ﺍﻹﺳﺘﺜﻤﺎﺭ‪ ،‬ﻓﻔﻲ ﺩﺭﺍﺳﺔ ﻗﺎﻡ ‪‬ﺎ ‪ Van Parys, Stefan et Sebastian James‬ﻋﻠﻰ ‪ 12‬ﺑﻠﺪﺍ ﻣﻦ‬
‫ﺑﻠﺪﺍﻥ ﻏﺮﺏ ﻭﻭﺳﻂ ﺃﻓﺮﻳﻘﻴﺎ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪ 2006-1994‬ﻧﺸﺮﺕ ﺳﻨﺔ ‪ ،2010‬ﱂ ﺗﻜﺸﻒ ﻋﻦ ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﺑﲔ‬
‫ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻻﺳﺘﺜﻤﺎﺭ‪ 3.‬ﻭﺃﻇﻬﺮﺕ ﺩﺭﺍﺳﺔ ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ )‪ (ONUDI‬ﻧﺸﺮﺕ ﺳﻨﺔ‬
‫‪ 4 2011‬ﴰﻠﺖ ‪ 7000‬ﺷﺮﻛﺔ ﰲ ‪ 19‬ﺑﻠﺪﺍ ﺃﻓﺮﻳﻘﻴﺎ‪ ،‬ﺃﻥ ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﺣﺘﻠﺖ ﺍﳌﺮﺗﺒﺔ ﺍﳊﺎﺩﻳﺔ ﻋﺸﺮﺓ ﻣﻦ ﺑﲔ‬
‫ﺍﻟﻌﻮﺍﻣﻞ ﺍﻹﺛﲏ ﻋﺸﺮ ﺍﻟﱵ ﺃﺛﺮﺕ ﰲ ﺍﺧﺘﻴﺎﺭ ﻭﺟﻬﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﻭﺗﻈﻬﺮ ﺩﺭﺍﺳﺎﺕ ﺍﺳﺘﻘﺼﺎﺋﻴﺔ ﻟﻠﺒﻨﻚ ﺍﻟﺪﻭﱄ ﻧﺸﺮﺕ ﺳﻨﺔ‬
‫‪ 52013‬ﺃﺟﺮﻳﺖ ﰲ ﻛﻞ ﻣﻦ ﺗﱰﺍﻧﻴﺎ ﻭﺭﻭﺍﻧﺪﺍ ﻭﺃﻭﻏﻨﺪﺍ ﻭﺑﻮﺭﻭﻧﺪﻱ ﺃﻥ ﺃﻛﺜﺮ ﻣﻦ ‪ % 90‬ﻣﻦ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﱂ ﺗﺆﺛﺮ‬
‫ﺍﳊﻮﺍﻓﺰ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻗﺮﺍﺭﺍ‪‬ﻢ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ‪ .‬ﻛﻤﺎ ﻳﺮﻯ ‪ Vito Tanzi‬ﻭ‪ Howell Zee‬ﺃﻥ ﺍﻋﺘﻤﺎﺩ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻛﺄﺩﺍﺓ ﻟﺘﺤﻔﻴﺰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﺸﻜﻮﻙ ﰲ ﻣﺮﺩﻭﺩﻳﺘﻬﺎ‪ ،‬ﻭﺃﻥ ﺃﻓﻀﻞ ﻃﺮﻳﻘﺔ ﻟﺘﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻫﻮ ﺇﻗﺎﻣﺔ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ‬
‫ﻭﺗﻨﻈﻴﻤﻲ ﺷﻔﺎﻑ ﻭﻭﺍﺿﺢ ﻭﻣﺴﺘﻘﺮ‪ ،‬ﻭﺇﻗﺎﻣﺔ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻣﻄﺎﺑﻖ ﻟﻠﻤﻌﺎﻳﲑ ﺍﻟﺪﻭﻟﻴﺔ‪ .‬ﺫﻟﻚ ﺃﻥ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫‪ 1‬ﺧﺮﺍﰲ ﺧﺪﳚﺔ‪ ،‬ﺩﻭﺭ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺮﺷﻴﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﻣﺎ ﺑﲔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﻧﺲ‬
‫ﻭﺍﳌﻐﺮﺏ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺮﻉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﺑﻮ ﺑﻜﺮ ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ ،2015/2014 ،‬ﺹ‬
‫ﺹ ‪.305-303‬‬
‫‪ 2‬ﺑﺎﺭﻛﺔ ﳏﻤﺪ ﺍﻟﺰﻳﻦ‪ ،‬ﺟﻠﻴﻞ ﺯﻳﻦ ﺍﻟﻌﺎﺑﺪﻳﻦ‪ ،‬ﺩﻭﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺗﺸﺠﻴﻊ ﺍﻹﺳﺘﺜﻤﺎﺭ‪ ،‬ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍ‪‬ﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺗﻠﻤﺴﺎﻥ‪ ،‬ﳎﻠﺪ‪ 3‬ﺍﻟﻌﺪﺩ‪ ،3‬ﺩﻳﺴﻤﱪ‪ .2013‬ﺹ ﺹ ‪.28-13‬‬
‫‪3 OCDE,Fiscalité et développement, principes pour améliorer la transparence et la gouvernance‬‬
‫‪des incitations fiscales à l’investissement dans les pays en développement, 2011, P01.‬‬
‫‪ 4‬ﺑﻌﻨﻮﺍﻥ‪:‬‬
‫‪Enquête 2011 sur les investisseurs en Afrique. Towards Evidence-Based Investment‬‬
‫‪Promotion Strategies‬‬
‫‪ 5‬ﺑﻌﻨﻮﺍﻥ ‪:‬‬
‫‪Tax and non tax incentives and investment: evidence and policy implications. Investment‬‬
‫‪Climate Advisory Services‬‬

‫‪213‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﲣﺘﻠﻒ ﻣﻦ ﻧﻮﻉ ﻷﺧﺮ‪ .‬ﻭﻛﻘﺎﻋﺪﺓ ﻋﺎﻣﺔ ﻳﻨﺒﻐﻲ ﲡﻨﺐ ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻭﺍﳊﺪ ﻣﻦ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻋﻨﺪ ﲢﺪﻳﺪ‬
‫ﺍﳌﺴﺘﻔﻴﺪﻳﻦ ﻣﻦ ﺗﻠﻚ ﺍﻹﺟﺮﺍﺀﺍﺕ ‪.1‬‬

‫‪ -2‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﻋﻠﻰ ﺁﺩﺍﺀ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ‬

‫ﻳﺘﺒﲔ ﺃﻥ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ )ﺧﺎﺭﺝ ﺍﶈﺮﻭﻗﺎﺕ( ﺍﳌﻌﻮﻝ ﻋﻠﻴﻪ ﰲ ﲢﻘﻴﻖ ﺍﻹﻗﻼﻉ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﲢﻘﻴﻖ ﺍﻟﻨﻤﻮ ﺍﳌﻨﺸﻮﺩ‪،‬‬
‫ﱂ ﳛﻘﻖ ﺗﻄﻮﺭﺍ ﻛﺒﲑﺍ ﺣﻴﺚ ﺗﻌﺪ ﻣﺴﺎﳘﺘﻪ ﰲ ﳕﻮ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﺿﻌﻴﻔﺔ‪ ،‬ﺇﺫ ﺑﻠﻐﺖ ‪ %3.8‬ﺳﻨﺔ ‪،2016‬‬
‫ﻭﺳﺠﻠﺖ ﺃﻋﻠﻰ ﻧﺴﺒﺔ ﺑﲔ ﺳﻨﱵ ‪ 2008‬ﻭ‪ 2009‬ﺣﻴﺚ ﺑﻠﻐﺖ ‪ %6.2‬ﻭ‪ %8.5‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ .‬ﻛﻤﺎ ﺗﺒﲔ ﺍﻟﻨﺘﺎﺋﺞ‬
‫ﳏﺪﻭﺩﻳﺔ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﰲ ﺧﻠﻖ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﺣﻴﺚ ﺗﺮﺍﺟﻌﺖ ﻣﺴﺎﳘﺘﻪ ﰲ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻓﺒﻠﻐﺖ ‪ %5.6‬ﺳﻨﺔ‬
‫‪ ،2016‬ﰲ ﺣﲔ ﻛﺎﻧﺖ ‪ % 8.4‬ﺳﻨﺔ ‪ .1999‬ﻭﻫﻮ ﻣﺎ ﻳﺒﲔ ﻓﺸﻞ ﳐﺘﻠﻒ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺘﺒﻌﺔ ﻟﺘﺤﻔﻴﺰ ﺍﻟﻘﻄﺎﻉ‬
‫ﺍﻟﺼﻨﺎﻋﻲ‪ ،‬ﻭﻣﻨﻬﺎ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﺍﻟﺸﻜﻞ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺗﻄﻮﺭ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﻣﺴﺎﻫﺘﻪ ﰲ ﳕﻮ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ‬
‫ﺍﻹﲨﺎﱄ ﻟﻠﻔﺘﺮﺓ ‪.2016-2002‬‬

‫ﺍﻟﺸﻜﻞ ‪ :16‬ﳕﻮ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪2016-2008‬‬

‫‪9,0%‬‬
‫‪8,0%‬‬
‫‪7,0%‬‬
‫‪6,0%‬‬
‫‪5,0%‬‬
‫‪4,0%‬‬
‫‪3,0%‬‬
‫‪2,0%‬‬
‫‪1,0%‬‬
‫‪0,0%‬‬
‫‪2008‬‬ ‫‪2009‬‬ ‫‪2010‬‬ ‫‪2011‬‬ ‫‪2012‬‬ ‫‪2013‬‬ ‫‪2014‬‬ ‫‪2015‬‬ ‫‪2016‬‬

‫ﻧﺴﺒﺔ ﻣﺴﺎھﻤﺔ ﻗﻄﺎع اﻟﺼﻨﺎﻋﺔ ﻓﻲ اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻲ اﻹﺟﻤﺎﻟﻲ ﺑﺄﻷﺳﻌﺎر اﻟﺠﺎرﯾﺔ‬

‫ﻧﺴﺒﺔ ﻣﺴﺎھﻤﺔ ﻗﻄﺎع اﻟﺼﻨﺎﻋﺔ ﻓﻲ ﻧﻤﻮ اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻲ اﻹﺟﻤﺎﻟﻲ‬
‫ﻧﺴﺒﺔ ﻣﺴﺎھﻤﺔ ﻗﻄﺎع اﻟﺼﻨﺎﻋﺔ ﻓﻲ اﻟﻨﺎﺗﺞ اﻟﻤﺤﻠﻲ اﻻﺟﻤﺎﻟﻲ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻨﺒﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2016-2008‬‬

‫‪1 Vito Tanzi et Howell Zee,OP.cit, P18.‬‬

‫‪214‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻭﻣﻘﺎﺳﺎ ﲟﺆﺷﺮ ﺗﻄﻮﺭ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ )ﺧﺎﺭﺝ ﻗﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ( ﻻ ﻳﺰﺍﻝ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﺩﻭﻥ ﻣﺴﺘﻮﻯ ﺁﺩﺍﺀ‬
‫ﺳﻨﺔ ‪) 1989‬ﺳﻨﺔ ﺍﻷﺳﺎﺱ ﳊﺴﺎﺏ ﺍﳌﺆﺷﺮ(‪ ،‬ﺣﻴﺚ ﺑﻠﻎ ﻫﺬﺍ ﺍﳌﺆﺷﺮ ‪ 89.6‬ﺳﻨﺔ ‪ 2015‬ﻭ ‪ 91.4‬ﺳﻨﺔ ‪ .2016‬ﻭﻫﺬﺍ‬
‫ﻣﺎ ﻳﺆﻛﺪ ﺿﻌﻒ ﺁﺩﺍﺀ ﻫﺬﺍ ﺍﻟﻘﻄﺎﻉ ﻭﻓﺸﻞ ﺳﻴﺎﺳﺔ ﺍﻟﺘﺤﻔﻴﺰ ﺍﻟﻀﺮﻳﱯ ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :33‬ﻣﺆﺷﺮ ﺍﻹﻧﺘﺎﺝ ﺍﻟﺼﻨﺎﻋﻲ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‬

‫)ﺳﻨﺔ ﺍﻷﺳﺎﺱ ‪(100 = 1989‬‬
‫‪2016 2015 2014 2013 2012 2011 2010 2009 2008‬‬
‫‪99,4‬‬ ‫‪97,9‬‬ ‫‪96,2‬‬ ‫‪92,6‬‬ ‫‪91,7‬‬ ‫‪90,2‬‬ ‫‪89,9‬‬ ‫‪92,2‬‬ ‫‪91,8‬‬ ‫ﺍﳌﺆﺷﺮ ﺍﻟﻌﺎﻡ‬
‫ﺍﳌﺆﺷﺮ ﺍﻟﻌﺎﻡ ﺧﺎﺭﺝ‬
‫‪91,4‬‬ ‫‪89,6‬‬ ‫‪86,2‬‬ ‫‪84,8‬‬ ‫‪82,9‬‬ ‫‪78,7‬‬ ‫‪76,7‬‬ ‫‪78,9‬‬ ‫‪76,3‬‬
‫ﻗﻄﺎﻉ ﺍﶈﺮﻭﻗﺎﺕ‬
‫ﺍﳌﺆﺷﺮ ﺍﻟﻌﺎﻡ‬
‫‪51,4‬‬ ‫‪50,5‬‬ ‫‪50,4‬‬ ‫‪50,1‬‬ ‫‪50,1‬‬ ‫‪50,1‬‬ ‫‪50,6‬‬ ‫‪53,6‬‬ ‫‪52,8‬‬
‫ﻟﻠﻤﻨﺘﻮﺟﺎﺕ ﺍﳌﻌﻤﻠﻴﺔ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﺎﻹﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻨﺒﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2016-2008‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﺟﺘﻤﺎﻋﻲ‬

‫ﺇﱃ ﺟﺎﻧﺐ ﺍﻟﺪﻭﺭ ﺍﳌﺆﺛﺮ ﺍﻟﺬﻱ ﻳﻨﺘﻈﺮ ﺃﻥ ﺗﻀﻄﻠﻊ ﺑﻪ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺍ‪‬ﺎﻝ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﻓﺈﻥ ﺩﻭﺭﻫﺎ ﰲ ﺍ‪‬ﺎﻝ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻲ ﻻ ﻳﻘﻞ ﺃﳘﻴﺔ ﻋﻦ ﺩﻭﺭﻫﺎ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺇﻣﺎ ﺑﻄﺮﻳﻘﺔ ﻏﲑ ﻣﺒﺎﺷﺮﺓ ﻣﻦ ﺧﻼﻝ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻹﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ‬
‫ﺗﻨﻌﻜﺲ ﺁﺛﺎﺭﻫﺎ ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺃﻭ ﺑﻄﺮﻗﺔ ﻣﺒﺎﺷﺮﺓ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻭﺳﻴﻠﺔ ﻟﻠﺘﺨﻔﻴﻒ ﻣﻦ ﺍﻟﻔﻮﺍﺭﻕ ﻭﺍﻟﺘﻔﺎﻭﺕ ﰲ‬
‫ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪ ،‬ﺇﺫ ﻣﻦ ﺍﳌﻔﺘﺮﺽ ﺃﻥ ﺗﻘﻮﻡ ﺑﺪﻭﺭ ﺍﳌﺼﺤﺢ ﰲ ﺇﻃﺎﺭ ﺑﻨﻴﺔ ﺍﺟﺘﻤﺎﻋﻴﺔ ﻣﻌﻴﻨﺔ‪ .‬ﻟﺬﻟﻚ ﺳﻨﺤﺎﻭﻝ ﲢﻠﻴﻞ ﺑﻌﺾ‬
‫ﺍﳌﺆﺷﺮﺍﺕ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﳌﺮﺗﺒﻂ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺎ ﺗﻮﻓﺮ ﻣﻦ ﺑﻴﺎﻧﺎﺕ‪.‬‬

‫‪ -1‬ﺍﻹﻧﻌﻜﺎﺳﺎﺕ ﻋﻠﻰ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺣﺠﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲣﻔﻴﻒ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ‬
‫ﳏﺪﻭﺩﻱ ﺍﻟﺪﺧﻞ ﲢﻘﻴﻘﺎ ﻟﻠﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﻥ ﺍﻷﺭﻗﺎﻡ ﺍﳌﺘﻮﻓﺮﺓ ﺗﺸﲑ ﺇﱃ ﺃﻥ ﺫﻟﻚ ﱂ ﻳﺘﺤﻘﻖ‪ ،‬ﻓﻤﺤﺪﻭﺩﻱ ﺍﻟﺪﺧﻞ ﻣﻦ‬
‫ﺃﺻﺤﺎﺏ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ ﻫﻢ ﻣﻦ ﻳﺘﺤﻤﻞ ﺍﻟﻘﺴﻂ ﺍﻷﻛﱪ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻓﻤﻨﺬ ﺳﻨﺔ ‪ 2011‬ﺃﺻﺒﺤﺖ ﻧﺴﺒﺔ ﻣﺴﺎﳘﺔ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻓﺌﺔ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ ﰲ ﺍﳊﺼﻴﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻔﻮﻕ ﻧﺴﺒﺔ ﻣﺴﺎﳘﺔ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻷﺧﺮﻯ‬
‫ﻟﻠﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﺍﻷﺭﺑﺎﺡ‪ ،‬ﻓﻔﻲ ﺳﻨﺔ ‪ 2016‬ﺑﻠﻐﺖ ﻣﺴﺎﳘﺔ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ ‪ %26.02‬ﺑﻴﻨﻤﺎ‬
‫ﺑﻠﻐﺖ ﻣﺴﺎﳘﺔ ﺃﺻﻨﺎﻑ ﺍﻟﺪﺧﻞ ﻭﺍﻷﺭﺑﺎﺡ ﺍﻷﺧﺮﻯ ‪ ) % 19.54‬ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ(‪.‬‬

‫‪215‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳉﺪﻭﻝ ‪ :34‬ﺗﺮﻛﻴﺒﺔ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪2016-2008‬‬

‫)‪ %‬ﻣﻦ ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ(‬
‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ‬ ‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬ ‫ﻋﻠﻰ ﺍﻷﺟﻮﺭ‬
‫ﺃﺧﺮﻯ‬ ‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬ ‫ﻭﺍﻷﺭﺑﺎﺡ*‬ ‫ﻭﺍﳌﺮﺗﺒﺎﺕ‬
‫‪20,57% 45,09% 18,23% 16,11%‬‬ ‫‪2008‬‬
‫‪17,97% 41,73% 24,29% 16,01%‬‬ ‫‪2009‬‬
‫‪17,07% 39,65% 24,41% 18,86%‬‬ ‫‪2010‬‬
‫‪17,67% 37,50% 19,78% 25,05%‬‬ ‫‪2011‬‬
‫‪20,66% 34,16% 16,23% 28,95%‬‬ ‫‪2012‬‬
‫‪22,96% 36,51% 16,18% 24,34%‬‬ ‫‪2013‬‬
‫‪21,12% 36,75% 16,70% 25,43%‬‬ ‫‪2014‬‬
‫‪21,06% 35,01% 18,60% 25,33%‬‬ ‫‪2015‬‬
‫‪19,06% 35,38% 19,54% 26,02%‬‬ ‫‪2016‬‬
‫* ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﺍﻷﺭﺑﺎﺡ ﻣﺎ ﻋﺪﺍ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ‬ ‫‪‬‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻨﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2016-2012‬‬ ‫‪‬‬

‫ﻣﻦ ﺍﻷﺳﺒﺎﺏ ﺍﻟﱵ ﺃﺩﺕ ﺇﻝ ﻫﺬﺍ ﺍﻻﺧﺘﻼﻝ ﺍﻟﻨﻘﺎﺋﺺ ﺍﻟﱵ ﺗﺸﻮﺏ ﺳﻠﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﺍﳌﻌﺘﻤﺪ‬
‫ﰲ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2008‬ﻓﺎﳊﺪ ﺍﻷﺩﱏ ﻟﻠﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻔﻰ ﻣﻦ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻘﺪﺭ ﺑـ ‪120000‬ﺩﺝ ﺳﻨﻮﻳﺎ ﻻ ﳛﻘﻖ ﺣﺪ‬
‫ﺍﻟﻜﻔﺎﻳﺔ ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺍﻷﺳﻌﺎﺭ ﻭﺍﳔﻔﺎﺽ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻠﻤﻮﺍﻃﻦ‪ ،‬ﺇﺿﺎﻓﺔ ﺇﱃ ﺍﺭﺗﻔﺎﻉ ﺍﳌﻌﺪﻝ ﺍﳌﻔﺮﻭﺽ ﻋﻠﻰ‬
‫ﺍﻟﺸﺮﳛﺔ ﺍﻟﺜﺎﻧﻴﺔ ﺍﻟﺬﻱ ﳝﺲ ﺷﺮﳛﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﳏﺪﻭﺩﻱ ﺍﻟﺪﺧﻞ‪ ،‬ﰲ ﺣﲔ ﰎ ﺇﻗﺮﺍﺭ ﺇﻋﻔﺎﺀﺍﺕ ﺑﺎﳉﻤﻠﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻀﺮﻳﺒﺔ‬
‫ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﺑﺪﻋﻮﻯ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺇﺿﺎﻓﺔ ﺇﱃ ﻋﺪﻡ ﺍﳌﺴﺎﻭﺍﺓ ﰲ ﺍﳋﻀﻮﻉ ﻟﻺﺟﺮﺍﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻓﺄﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﶈﺪﻭﺩﺓ ﳜﻀﻌﻮﻥ ﻟﻼﻗﺘﻄﺎﻉ ﻣﻦ ﺍﳌﺼﺪﺭ ﺑﻴﻨﻤﺎ ﻳﺘﻢ ﺇﺧﻀﺎﻉ ﺍﳌﻜﻠﻔﲔ ﺑﺎﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬
‫ﻭﺍﻷﺭﺑﺎﺡ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺘﺼﺮﻳﺢ ﺍﻟﺬﺍﰐ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻔﺘﺢ ﺍ‪‬ﺎﻝ ﺃﻣﺎﻡ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺫﻟﻚ ﺗﻮﺟﻪ ﺍﻟﺴﻠﻄﺎﺕ‬
‫ﺍﻟﻌﻤﻮﻣﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻹﺻﻼﺣﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﺳﺘﻌﻤﺎﻝ ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﺣﻴﺚ ﺃﺻﺒﺤﺖ ﲤﺲ ﳐﺘﻠﻒ ﻧﻮﺍﺣﻲ‬
‫ﺍﳊﻴﺎﺓ‪ ،‬ﻭﻫﻲ ﺿﺮﺍﺋﺐ ﻧﺴﺒﻴﺔ ﻏﲑ ﻋﺎﺩﻟﺔ‪ ،‬ﺣﻴﺚ ﺃ‪‬ﺎ ﻻ ﺗﺮﺍﻋﻲ ﺍﳌﻘﺪﺭﺓ ﺍﻟﺘﻜﻠﻴﻔﻴﺔ ﻟﻠﻤﻜﻠﻒ‪ .1‬ﻓﺎﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﺍﻟﱵ‬
‫ﻳﺘﺤﻤﻞ ﻋﺒﺌﻬﺎ ﺍﳌﺴﺘﻬﻠﻚ ﺍﻟﻨﻬﺎﺋﻲ‪ ،‬ﲡﻌﻞ ﺍﻟﻌﺐﺀ ﺍﻹﲨﺎﱄ ﺍﻟﺬﻱ ﻳﺘﺤﻤﻠﻪ ﳏﺪﻭﺩﻱ ﺍﻟﺪﺧﻞ ﺃﻛﱪ‪ .‬ﻛﻤﺎ ﺃﻥ ﺍﻟﻄﺎﺑﻊ ﺍﻟﺘﻮﺳﻌﻲ‬

‫‪ 1‬ﻋﻔﻴﻒ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﺩﻭﺭ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﺴﲔ ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪-2000‬‬
‫‪ ،2014‬ﳎﻠﺔ ﺩﺭﺍﺳﺎﺕ ﺟﺒﺎﺋﻴﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﺩﻭﻟﻴﺔ ﻣﺘﺨﺼﺼﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ ﲢﺪﻳﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﰲ ﻇﻞ ﺍﻟﺘﺤﻮﻻﺕ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ‪ ،2‬ﳎﻠﺪ ‪ 3‬ﺍﻟﻌﺪﺩ‪ ،2‬ﺹ ﺹ ‪.267-233‬‬

‫‪216‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻳﻜﺮﺱ ﺿﻌﻒ ﺍﳌﺴﺎﳘﺔ ﺍﻟﻔﻌﻠﻴﺔ ﻷﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﳌﺮﺗﻔﻌﺔ ﰲ ﲢﻤﻞ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻌﺎﻣﺔ‪،‬‬
‫ﻟﻴﻮﻟﺪ ﻋﺒﺌﺎ ﺿﺮﻳﺒﻴﺎ ﻣﺮﺗﻔﻌﺎ ﻋﻠﻰ ﺃﺻﺤﺎﺏ ﺍﳌﺪﺍﺧﻴﻞ ﺍﶈﺪﻭﺩﺓ‪ .‬ﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪.‬‬

‫)‪(2016-2008‬‬ ‫ﺍﳉﺪﻭﻝ ‪ :35‬ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺗﻮﺯﻳﻌﻪ‬

‫)‪ %‬ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ(‬
‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍﻟﻀﺮﺍﺋﺐ‬ ‫ﺍﺷﺘﺮﺍﻛﺎﺕ‬ ‫ﺍﻟﻌﺐﺀ‬
‫ﺍﻟﺮﺳﻢ ﻋﻠﻰ‬ ‫ﻋﻠﻰ ﺍﻟﺪﺧﻞ‬ ‫ﻋﻠﻰ ﺍﻷﺟﻮﺭ‬ ‫ﺍﻟﻀﻤﺎﻥ‬ ‫ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‬ ‫ﻭﺍﻷﺭﺑﺎﺡ**‬ ‫ﻭﺍﳌﺮﺗﺒﺎﺕ‬ ‫ﺍﻻﺟﺘﻤﺎﻋﻲ‬ ‫ﺍﻹﲨﺎﱄ*‬
‫‪3,94%‬‬ ‫‪1,59%‬‬ ‫‪1,41%‬‬ ‫‪/‬‬ ‫‪/‬‬ ‫‪2008‬‬
‫‪4,80%‬‬ ‫‪2,79%‬‬ ‫‪1,84%‬‬ ‫‪/‬‬ ‫‪/‬‬ ‫‪2009‬‬
‫‪4,29%‬‬ ‫‪2,64%‬‬ ‫‪2,04%‬‬ ‫‪/‬‬ ‫‪/‬‬ ‫‪2010‬‬
‫‪3,94%‬‬ ‫‪2,08%‬‬ ‫‪2,64%‬‬ ‫‪5,37%‬‬ ‫‪15,9%‬‬ ‫‪2011‬‬
‫‪4,02%‬‬ ‫‪1,91%‬‬ ‫‪3,41%‬‬ ‫‪6,90%‬‬ ‫‪18,7%‬‬ ‫‪2012‬‬
‫‪4,45%‬‬ ‫‪1,97%‬‬ ‫‪2,97%‬‬ ‫‪6,06%‬‬ ‫‪18,3%‬‬ ‫‪2013‬‬
‫‪4,46%‬‬ ‫‪2,03%‬‬ ‫‪3,08%‬‬ ‫‪6,28%‬‬ ‫‪18,4%‬‬ ‫‪2014‬‬
‫‪4,97%‬‬ ‫‪2,64%‬‬ ‫‪3,60%‬‬ ‫‪7,22%‬‬ ‫‪21,4%‬‬ ‫‪2015‬‬
‫‪4,92%‬‬ ‫‪2,72%‬‬ ‫‪3,62%‬‬ ‫‪7,23%‬‬ ‫‪21,1%‬‬ ‫‪2016‬‬
‫* ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻹﲨﺎﱄ = )ﳎﻤﻮﻉ ﺍﻟﻀﺮﺍﺋﺐ ‪ +‬ﺇﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ( ‪ /‬ﺍﻟﻨﺎﺗﺞ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ‬ ‫‪‬‬

‫** ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﻭﺍﻷﺭﺑﺎﺡ ﻣﺎ ﻋﺪﺍ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ‬ ‫‪‬‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﻨﺎﺀﺍ ﻋﻠﻰ‪:‬‬ ‫‪‬‬

‫‪ -1‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﻨﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2016-2012‬‬

‫‪ONS, Tableau Economique d’Ensemble, Années 2008-2016 -2 -‬‬

‫ﺗﺸﲑ ﻧﺘﺎﺋﺞ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﻋﻨﺼﺮ ﺍﻟﻌﻤﻞ ﻳﺘﺤﻤﻞ ﺍﻟﻘﺴﻂ ﺍﻷﻛﱪ ﻟﻠﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻳﺘﺮﺍﻭﺡ ﺑﲔ ‪ %9‬ﻭ‪%10‬‬
‫)ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻷﺟﻮﺭ ﻭﺍﳌﺮﺗﺒﺎﺕ ‪ +‬ﺍﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ(‪ ،‬ﺑﻴﻨﻤﺎ ﻳﺘﺤﻤﻞ ﺭﺃﺱ ﺍﳌﺎﻝ ﻋﺐﺀ ﺿﺮﻳﱯ ﻳﻘﻞ‬
‫ﻋﻦ ‪ ،%3‬ﺃﻣﺎ ﺍﻻﺳﺘﻬﻼﻙ ﻓﻴﺨﻀﻊ ﻟﻌﺐﺀ ﻳﻘﺎﺭﺏ ‪ ،%5‬ﻭﺑﺎﻟﺘﺎﱄ ﻧﻼﺣﻆ ﻋﺪﻡ ﻋﺪﺍﻟﺔ ﰲ ﺗﻮﺯﻳﻊ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺑﲔ‬
‫ﺍﻟﻌﻨﺎﺻﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻓﺈﺫﺍ ﻛﺎﻧﺖ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ‪‬ﺪﻑ ﺇﱃ ﲣﻔﻴﻒ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﻓﻤﻦ‬
‫ﺍﶈﺘﻤﻞ ﺃﻥ ﻳﻘﻊ ﻫﺬﺍ ﺍﻟﻌﺐﺀ ﻋﻠﻰ ﺍﻟﻔﺌﺎﺕ ﻏﲑ ﺍﳌﺴﺘﺜﻤﺮﺓ ﻭﻫﻲ ﺍﻟﻔﺌﺎﺕ ﺍﻟﻀﻌﻴﻔﺔ ﺍﻗﺘﺼﺎﺩﻳﺎ‪ ،‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﻹﺧﻼﻝ ﺑﻌﺪﺍﻟﺔ‬
‫ﺗﻮﺯﻳﻊ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻌﺎﻣﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺗﺘﻮﻟﺪ ﻋﻨﻬﺎ ﻧﺘﺎﺋﺞ ﻋﻜﺴﻴﺔ ﳌﺎ ﻫﻮ ﻣﺮﺍﺩ ﳍﺎ ﰲ ﲢﻘﻴﻖ ﻋﺪﺍﻟﺔ‬
‫ﺿﺮﻳﺒﻴﺔ ﺃﻓﻀﻞ‪.‬‬

‫‪217‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -2‬ﲢﺴﲔ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻴﺸﺔ‪:‬‬

‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺇﻋﻔﺎﺀ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺴﻠﻊ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﻭﻭﺟﻮﺩ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ‪‬ﺪﻑ ﺇﱃ‬
‫ﲣﻔﻴﺾ ﻣﺒﻠﻎ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺩﺧﻞ ﺍﻟﻔﺌﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻷﻗﻞ ﺩﺧﻼ‪ ،‬ﺇﻻ ﺃﻥ ﺍﳌﺆﺷﺮﺍﺕ ﺍﳌﺘﻮﻓﺮﺓ ﺗﺒﲔ ﺗﺪﱏ ﻣﺴﺘﻮﻯ ﺍﳌﻌﻴﺸﺔ‬
‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ .‬ﺣﻴﺚ ﺗﺮﺍﺟﻊ ﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺎﺗﺞ ﺍﻟﻮﻃﲏ ﺍﳋﺎﻡ ﺳﻨﺔ ‪ 2016‬ﺇﱃ ‪ 3916‬ﺩﻭﻻﺭ ﺑﻌﺪﻣﺎ ﻛﺎﻥ ‪5432‬‬
‫ﺩﻭﻻﺭ ﺳﻨﺔ ‪ ،12011‬ﻭﺑﺬﻟﻚ ﺗﺮﺍﺟﻊ ﺗﺼﻨﻴﻒ ﺍﳉﺰﺍﺋﺮ ﻣﻦ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﺮﺗﻔﻊ ﺍﳌﺘﻮﺳﻂ ﺇﱃ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ‬
‫ﺫﺍﺕ ﺍﻟﺪﺧﻞ ﺍﳌﻨﺨﻔﺾ ﺍﳌﺘﻮﺳﻂ ﻭﻓﻘﺎ ﻟﺘﺼﻨﻴﻒ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ*‪ .‬ﻛﻤﺎ ﺗﺒﲔ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ ﺃﻥ ﻣﻌﺪﻝ ﺍﻟﺰﻳﺎﺩﺓ ﰲ‬
‫ﺍﺳﺘﻬﻼﻙ ﻗﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ ﻳﻔﻮﻕ ﻣﻌﺪﻝ ﺍﻟﺰﻳﺎﺩﺓ ﰲ ﺩﺧﻠﻬﺎ ﺍﳌﺘﺎﺡ‪ ،‬ﺣﻴﺚ ﻧﻼﺣﻆ ﺃﻥ ﺍﺳﺘﻬﻼﻙ ﺍﻷﺳﺮ ﺍﺭﺗﻔﻊ ﻣﻦ ﺳﻨﺔ‬
‫‪ 2014‬ﺇﱃ ﺳﻨﺔ ‪ 2015‬ﺑﻨﺴﺒﺔ ‪ ،%9.44‬ﻭﺑﻨﺴﺒﺔ ‪ % 8.65‬ﻣﻦ ﺳﻨﺔ ‪2015‬ﺍﱃ ﺳﻨﺔ ‪ ،2016‬ﺑﻴﻨﻤﺎ ﺑﻠﻐﺖ ﻧﺴﺒﺔ‬
‫ﺍﻟﺘﻐﲑ ﺍﻟﺴﻨﻮﻱ ﰲ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ ﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﺋﻼﺕ ‪ %5.75‬ﻭ‪ %4.53‬ﻟﻨﻔﺲ ﺍﻟﻔﺘﺮﺓ ﻋﻠﻰ ﺍﻟﺘﺮﺗﻴﺐ)ﺍﳉﺪﻭﻝ‪ ،(35‬ﻭﻫﻮ‬
‫ﻣﺎ ﻳﻌﱪ ﻋﻦ ﺗﺪﱐ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﻟﻠﺠﺰﺍﺋﺮﻳﻦ‪ .‬ﻭﻣﻦ ﺃﺳﺒﺎﺏ ﺫﻟﻚ ﺭﻓﻊ ﻣﻌﺪﻝ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺑﻨﻘﻄﺘﲔ‬
‫ﻣﺆﻭﻳﺘﲔ ﺍﻷﻣﺮ ﺍﻟﺬﻱ ﺳﺎﻫﻢ ﰲ ﺍﺭﺗﻔﺎﻉ ﺃﺳﻌﺎﺭ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪.‬‬
‫ﻛﻤﺎ ﺑﻴﻨﺖ ﺩﺭﺍﺳﺔ ﻗﺎﻡ ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺋﻴﺎﺕ ﺳﻨﺔ ‪ 2011‬ﺣﻮﻝ ﺍﺳﺘﻬﻼﻙ ﺍﻷﺳﺮ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﺃﻥ ﺍﳉﺰﺀ‬
‫ﺍﻷﻛﱪ ﻣﻦ ﺩﺧﻞ ﺍﳉﺰﺍﺋﺮﻳﲔ ﻣﻮﺟﻪ ﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻴﺶ ﺍﻟﻀﺮﻭﺭﻳﺔ‪ ،‬ﺣﻴﺚ ﳜﺼﺺ ﻟﻨﻔﻘﺎﺕ ﺍﻟﻐﺬﺍﺀ ﻧﺴﺒﺔ ‪ ،%41.8‬ﺗﻠﻴﻬﺎ‬
‫ﻧﻔﻘﺎﺕ ﺍﻟﺴﻜﻦ ﻭﺍﻷﻋﺒﺎﺀ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻪ ﻧﺴﺒﺔ ‪ %20.4‬ﻭﳐﺼﺼﺎﺕ ﺍﻟﻨﻘﻞ ﻭﺍﻻﺗﺼﺎﻻﺕ ﺑﻨﺴﺒﺔ ‪ %12‬ﻭﳜﺼﺺ‬
‫ﺍﳉﺰﺍﺋﺮﻳﻮﻥ ‪ %8.1‬ﻣﻦ ﺩﺧﻠﻬﻢ ﻟﻨﻔﻘﺎﺕ ﺍﻟﻠﺒﺎﺱ‪ ،‬ﺃﻣﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﱵ ﺗﻌﱪ ﻋﻦ ﲢﺴﻦ ﻣﺴﺘﻮﻯ ﺍﻟﻌﻴﺶ ﻭﲢﻘﻴﻖ ﻗﺪﺭ ﻣﻦ‬
‫ﺍﻟﺮﻓﺎﻫﻴﺔ ﻓﻬﻲ ﺿﺌﻴﻠﺔ‪ ،‬ﺣﻴﺚ ﻻ ﲢﻈﻰ ﻧﻔﻘﺎﺕ ﺍﻟﺘﻌﻠﻴﻢ ﻭﺍﻟﺜﻘﺎﻓﺔ ﻭﺍﻟﺘﺮﻓﻴﻪ ﺳﻮﻯ ﺑﻨﺴﺒﺔ ‪ %3.2‬ﻣﻦ ﺍﻟﺪﺧﻞ‪ ،‬ﻭﻧﻔﻘﺎﺕ‬
‫ﺗﺄﺛﻴﺚ ﻭﲡﻬﻴﺰ ﺍﳌﺴﺎﻛﻦ ﻧﺴﺒﺔ ‪ % 2.7‬ﻭﻫﻮ ﻣﺎ ﻳﺒﲔ ﺿﻌﻒ ﺍﳌﺴﺘﻮﻯ ﺍﳌﻌﻴﺸﻲ ﻟﻠﺠﺰﺍﺋﺮﻳﲔ‪ .‬ﻋﻠﻤﺎ ﺃﻥ ﻫﺬﻩ ﺍﻟﻨﺴﺐ‬
‫ﺗﺘﻔﺎﻭﺕ ﺑﲔ ﺍﳌﻨﺎﻃﻖ ﺍﳊﻀﺮﻳﺔ ﻭﺍﻟﺮﻳﻔﻴﺔ ﻭﺑﲔ ﻓﺌﺎﺕ ﺍﻟﺴﻜﺎﻥ‪.2‬‬

‫ﻛﻤﺎ ﻧﺸﲑ ﺇﱃ ﺃﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳌﻮﺍﺩ ﺍﻟﱵ ﺗﻌﺘﱪ ﺃﺳﺎﺳﻴﺔ ﻭﺫﺍﺕ ﺍﳌﺮﻭﻧﺔ ﺍﻟﺴﻌﺮﻳﺔ ﺍﳌﺘﺪﻧﻴﺔ ) ﺃﻱ ﺃﻥ ﺍﻟﻄﻠﺐ ﻋﻠﻰ ﻫﺬﻩ‬
‫ﺍﻟﺴﻠﻊ ﻻ ﻳﺘﺄﺛﺮ ﺑﺎﺭﺗﻔﺎﻉ ﻭﺍﳔﻔﺎﺽ ﺃﺳﻌﺎﺭﻫﺎ( ﻛﺎﳌﻴﺎﻩ ﻭﺍﻟﻄﺎﻗﺔ ﺗﺒﻘﻰ ﺧﺎﺿﻌﺔ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻭﻫﻲ ﻣﻮﺍﺩ ﻻ‬

‫‪ 1‬ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‬

‫‪https://data.worldbank.org/indicator/NY.GDP.PCAP.CD?locations=DZ&name_desc=false&vie‬‬
‫‪w=chart‬‬
‫*ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ‪ ،‬ﺹ ‪.27‬‬
‫‪ 2‬ﺃﻧﻈﺮ‪:‬‬
‫‪Office National des Statistiques, Dépenses de consommation des ménages algériens en 2011,‬‬
‫‪Mars 2014.‬‬

‫‪218‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﳝﻜﻦ ﺍﻻﺳﺘﻐﻨﺎﺀ ﻋﻨﻬﺎ ﻭﻏﲑ ﻗﺎﺑﻠﺔ ﻟﻼﺳﺘﺒﺪﺍﻝ‪ ،‬ﻟﺬﻟﻚ ﻛﺎﻥ ﻳﻨﺒﻐﻲ ﺇﻋﻔﺎﺋﻬﺎ ﻣﻦ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﺃﻭ ﻣﻌﺎﻣﻠﺘﻬﺎ‬
‫ﻣﻌﺎﻣﻠﺔ ﲤﻴﻴﺰﻳﺔ‪.‬‬

‫ﺍﳉﺪﻭﻝ ‪ :36‬ﺗﻄﻮﺭ ﺍﻟﺪﺧﻞ ﺍﳌﺘﺎﺡ‪ ،‬ﺍﺳﺘﻬﻼﻙ ﺍﻟﻌﺎﺋﻼﺕ ﻭﺍﺩﺧﺎﺭﻫﺎ ﻭﻧﺼﻴﺐ ﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻨﺘﺎﺝ ﺍﶈﻠﻲ ﺍﻹﲨﺎﱄ ﻟﻠﻔﺘﺮﺓ‬
‫‪2016-2011‬‬
‫ﻧﺼﯿﺐ اﻟﻔﺮد ﻣﻦ اﻟﻨﺎﺗﺞ اﻟﻮﻃﻨﻲ اﻟﺨﺎم‬ ‫اﺳﺘﮭﻼك اﻟﻨﮭﺎﺋﻲ‬ ‫اﻟﺪﺧﻞ اﻟﻤﺘﺎح‬
‫دﯾﻨﺎر ﺟﺰاﺋﺮي‬ ‫ﻟﻘﻄﺎع اﻟﻌﺎﺋﻼت‬ ‫ﻟﻘﻄﺎع اﻟﻌﺎﺋﻼت‬
‫دوﻻر أﻣﺮﯾﻜﻲ‬ ‫)ﻣﻠﯿﺎردج(‬ ‫)ﻣﻠﯿﺎر دج(‬
‫‪5432‬‬ ‫‪395 429,91‬‬ ‫‪4 470,71‬‬ ‫‪7 361,52‬‬ ‫‪2011‬‬
‫‪5565‬‬ ‫‪432 313,64‬‬ ‫‪5 123,91‬‬ ‫‪8 279,69‬‬ ‫‪2012‬‬
‫‪5471‬‬ ‫‪434 705,07‬‬ ‫‪5 674,38‬‬ ‫‪9 217,99‬‬ ‫‪2013‬‬
‫‪5466‬‬ ‫‪440 471,44‬‬ ‫‪6 162,72‬‬ ‫‪9 991,56‬‬ ‫‪2014‬‬
‫‪4160‬‬ ‫‪417 939,09‬‬ ‫‪6 744,75‬‬ ‫‪10 565,70‬‬ ‫‪2015‬‬
‫‪3916‬‬ ‫‪426 637,25‬‬ ‫‪7 328,51‬‬ ‫‪11 044,74‬‬ ‫‪2016‬‬
‫ﺍﻟﺘﻐﲑ ﺍﻟﺴﻨﻮﻱ‬
‫‪9,33%‬‬ ‫‪14,61%‬‬ ‫‪12,47%‬‬ ‫‪2012-2011‬‬
‫‪0,55%‬‬ ‫‪10,74%‬‬ ‫‪11,33%‬‬ ‫‪2013-2012‬‬
‫‪1,33%‬‬ ‫‪8,61%‬‬ ‫‪8,39%‬‬ ‫‪2014-2013‬‬
‫‪-5,12%‬‬ ‫‪9,44%‬‬ ‫‪5,75%‬‬ ‫‪2015-2014‬‬
‫‪2,08%‬‬ ‫‪8,65%‬‬ ‫‪4,53%‬‬ ‫‪2016-2015‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﻨﺎﺀﺍ ﻋﻠﻰ‪:‬‬ ‫‪‬‬

‫‪ -1‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﺒﻨﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2016-2012‬‬ ‫‪‬‬

‫‪ONS, Tableau Economique d’Ensemble, Années 2008-2016 -2‬‬ ‫‪-‬‬

‫ﻭﰲ ﳏﺎﻭﻟﺔ ﻟﻘﻴﺎﺱ ﻋﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﰲ ﺍﳉﺰﺍﺋﺮ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻣﻌﺎﻣﻞ ﺟﻴﲏ*‪ ،‬ﺗﻮﺻﻠﺖ ﺩﺭﺍﺳﺔ ) ﺑﺮﻳﺸﻲ‬
‫‪ (2014‬ﺇﱃ ﺃﻥ ﻫﻨﺎﻙ ﺗﺒﺎﻳﻦ ﰲ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺣﻴﺚ ﻗﺪﺭﺕ ﻣﺘﻮﺳﻂ ﻣﻌﺎﻣﻞ ﺟﻴﲏ ‪ ،0.3454‬ﻛﻤﺎ‬
‫ﺗﻮﺻﻠﺖ ﺍﻟﺪﺭﺍﺳﺔ ﺇﱃ ﺃﻥ ﻛﻼ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ ﺳﺎﳘﺖ ﰲ ﺳﻮﺀ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺑﲔ ﻓﺌﺎﺕ ﺍ‪‬ﺘﻤﻊ‬
‫ﺑﺪﺭﺟﺎﺕ ﻣﺘﻔﺎﻭﺗﺔ‪ .1‬ﻭﺗﻮﺻﻠﺖ ﺩﺭﺍﺳﺔ )ﻋﺒﺪ ﺍﳍﺎﺩﻱ ﳐﺘﺎﺭ ‪ (2016/2015‬ﺇﱃ ﺃﻥ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫* ﻳﻌﺘﱪ ﻣﻌﺎﻣﻞ ﺟﻴﲏ ﻣﻦ ﺃﻫﻢ ﺍﳌﺆﺷﺮﺍﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﻟﻘﻴﺎﺱ ﻋﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ‪.‬‬
‫‪ 1‬ﺑﺮﻳﺸﻲ ﻋﺒﺪ ﺍﻟﻜﺮﱘ‪ ،‬ﺩﻭﺭ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ‪ ،‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪ ،2011-1988‬ﺃﻃﺮﻭﺣﺔ‬
‫ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺗﻠﻤﺴﺎﻥ‪ ،2014/2013 ،‬ﺹ ﺹ ‪.387- 383‬‬

‫‪219‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻟﱵ ﺗﺘﻀﻤﻨﻬﺎ ﻛﻞ ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ﱂ‬
‫ﺗﺘﻤﻜﻦ ﻣﻦ ﲢﻘﻴﻖ ﻫﺪﻑ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﻦ ﰒ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.1‬‬

‫‪ -3‬ﺍﻟﺘﺸﻐﻴﻞ‬
‫ﻣﻦ ﺑﲔ ﺍﻷﻫﺪﺍﻑ ﺍﻟﱵ ﺩﻓﻌﺖ ﺑﺎﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻫﻮ ﺗﺸﺠﻴﻊ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ ‪‬ﺪﻑ ﺗﻮﻓﲑ ﻣﻨﺎﺻﺐ ﻋﻤﻞ‪ ،‬ﻭﺍﻟﺘﺨﻔﻴﻒ ﻣﻦ ﺣﺪﺓ ﺍﻟﺒﻄﺎﻟﺔ‪ ،‬ﻭﻛﺜﲑﺍ ﻣﺎ ﻳﻌﻮﻝ ﻋﻠﻰ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﻟﻠﺘﺨﻔﻴﻒ‬
‫ﻣﻦ ﺣﺪﺓ ﺍﻟﺒﻄﺎﻟﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻣﺸﻜﻠﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﺟﺘﻤﺎﻋﻴﺔ ﳌﺎ ﳝﻜﻦ ﺃﻥ ﻳﻮﻓﺮﻩ ﻣﻦ ﻣﻨﺎﺻﺐ ﻋﻤﻞ ﻣﺒﺎﺷﺮﺓ ﻭﻏﲑ ﻣﺒﺎﺷﺮﺓ‪.‬‬

‫ﳜﻠﻖ ﻛﻞ ﺍﺳﺘﺜﻤﺎﺭ ﻣﻨﺎﺻﺐ ﻋﻤﻞ ﺟﺪﻳﺪﺓ‪ ،‬ﻭﳜﺘﻠﻒ ﺫﻟﻚ ﻣﻦ ﻗﻄﺎﻉ ﻷﺧﺮ ﻭﻣﻦ ﺍﺳﺘﺜﻤﺎﺭ ﻷﺧﺮ ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ‬
‫ﺍﻻﺧﺘﻼﻑ ﺑﲔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﰲ ﺍﳌﻔﺎﺿﻠﺔ ﺑﲔ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺭﺃﺱ ﺍﳌﺎﻝ ﺃﻭ ﻋﻠﻰ ﺍﻟﻌﻤﻞ‪ .‬ﻭﺍﳉﺪﻭﻝ ﺍﳌﻮﺍﱄ ﻳﺒﲔ ﺗﻄﻮﺭ ﺍﻟﻴﺪ‬
‫ﺍﻟﻌﺎﻣﻠﺔ ﺣﺴﺐ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﻧﺴﺒﺔ ﺍﻟﺒﻄﺎﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪.2016-2008‬‬

‫ﺍﳉﺪﻭﻝ ‪ :37‬ﺗﻄﻮﺭ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﺣﺴﺐ ﺍﻟﻘﻄﺎﻋﺎﺕ ﻭﻧﺴﺒﺔ ﺍﻟﺒﻄﺎﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪)2016-2008‬ﺃﻟﻒ ﻋﺎﻣﻞ(‬

‫ﻧﺴﺒﺔ‬ ‫ﺑﻨﺎﺀ ﻭﺃﺷﻐﺎﻝ‬

‫ﺍﳋﺪﻣﺎﺕ‬ ‫ﺍﻟﺼﻨﺎﻋﺔ‬ ‫ﺍﻟﻔﻼﺣﺔ‬ ‫ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ‬
‫ﺍﻟﺒﻄﺎﻟﺔ‪%‬‬ ‫ﻋﻤﻮﻣﻴﺔ‬
‫‪11,3‬‬ ‫‪5 178‬‬ ‫‪1 371‬‬ ‫‪1 141‬‬ ‫‪1 252‬‬ ‫‪5 996‬‬ ‫‪3 149‬‬ ‫‪2008‬‬
‫‪10,2‬‬ ‫‪5 318‬‬ ‫‪1 718‬‬ ‫‪1 194‬‬ ‫‪1 242‬‬ ‫‪6 238‬‬ ‫‪3 235‬‬ ‫‪2009‬‬
‫‪10,0‬‬ ‫‪5 377‬‬ ‫‪1 886‬‬ ‫‪1 337‬‬ ‫‪1 136‬‬ ‫‪6 390‬‬ ‫‪3 346‬‬ ‫‪2010‬‬
‫‪10,0‬‬ ‫‪5 603‬‬ ‫‪1 595‬‬ ‫‪1 367‬‬ ‫‪1 034‬‬ ‫‪5 756‬‬ ‫‪3 843‬‬ ‫‪2011‬‬
‫‪11,0‬‬ ‫‪6 260‬‬ ‫‪1 663‬‬ ‫‪1 335‬‬ ‫‪912‬‬ ‫‪5 816‬‬ ‫‪4 354‬‬ ‫‪2012‬‬
‫‪9,8‬‬ ‫‪6 449‬‬ ‫‪1 791‬‬ ‫‪1 407‬‬ ‫‪1 141‬‬ ‫‪6 349‬‬ ‫‪4 440‬‬ ‫‪2013‬‬
‫‪10,6‬‬ ‫‪6 224‬‬ ‫‪1 826‬‬ ‫‪1 290‬‬ ‫‪899‬‬ ‫‪6 139‬‬ ‫‪4 100‬‬ ‫‪2014‬‬
‫‪11,2‬‬ ‫‪6 524‬‬ ‫‪1 776‬‬ ‫‪1 377‬‬ ‫‪917‬‬ ‫‪6 139‬‬ ‫‪4 455‬‬ ‫‪2015‬‬
‫‪10,5‬‬ ‫‪6 620‬‬ ‫‪1 895‬‬ ‫‪1 465‬‬ ‫‪865‬‬ ‫‪/‬‬ ‫‪/‬‬ ‫‪2016‬‬
‫ﺍﳌﺼﺪﺭ‪ :‬ﺇﺣﺼﺎﺋﻴﺎﺕ ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺋﻴﺎﺕ‬

‫ﺗﺸﲑ ﻧﺘﺎﺋﺞ ﺍﳉﺪﻭﻝ ﺃﻋﻼﻩ ﺃﻥ ﻣﻌﺪﻝ ﺍﻟﺒﻄﺎﻟﺔ ﺑﻘﻲ ﻳﺮﺍﻭﺡ ﻣﻜﺎﻧﻪ ﰲ ﺍﻟﻔﺘﺮﺓ ﻣﻦ ‪ ،2016-2008‬ﺃﻣﺎ ﻣﻦ ﺣﻴﺚ‬
‫ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﱵ ﺍﺳﺘﻘﻄﺒﺖ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﻴﺪ ﺍﻟﻌﺎﻣﻠﺔ ﻓﻬﻮ ﻗﻄﺎﻉ ﺍﳋﺪﻣﺎﺕ )ﻭﻫﻮ ﻳﺸﻤﻞ ﺍﻟﺘﺠﺎﺭﺓ‪ ،‬ﺍﻟﻨﻘﻞ‬
‫ﻭﺍﻻﺗﺼﺎﻻﺕ( ﺍﻟﺬﻱ ﺍﺳﺘﻘﻄﺐ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ‪ 1.4‬ﻣﻠﻴﻮﻥ ﻳﺪ ﻋﺎﻣﻠﺔ ﺑﻴﻨﻤﺎ ﻭﻇﻒ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ ‪324.000‬‬

‫‪ 1‬ﻋﺒﺪ ﺍﳍﺎﺩﻱ ﳐﺘﺎﺭ‪ ،‬ﺍﻹﺻﻼﺣﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﺃﰊ ﺑﻜﺮ ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ ،‬ﺍﻟﺴﻨﺔ ﺍﳉﺎﻣﻌﻴﺔ ‪ ،2016/2015‬ﺹ ﺹ ‪.297-295‬‬

‫‪220‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻋﺎﻣﻞ‪ ،‬ﻭﻫﻮ ﻋﺪﺩ ﻳﻘﻞ ﺑﻜﺜﲑ ﻋﻦ ﺍﻷﺭﻗﺎﻡ ﺍﻟﱵ ﻗﺪﻣﺘﻬﺎ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻛﺬﺍ ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﺪﻋﻢ‬
‫ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ )ﺍﻧﻈﺮ ﺍﳉﺪﻭﻟﲔ ‪30‬ﻭ‪ .(31‬ﻛﻤﺎ ﻧﻼﺣﻆ ﺃﻥ ﺍﻟﻘﻄﺎﻉ ﺍﻟﻌﺎﻡ ﺍﺳﺘﺤﺪﺙ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﻔﺘﺮﺓ ‪ 1.3‬ﻣﻠﻴﻮﻥ‬
‫ﻭﻇﻴﻔﺔ‪ ،‬ﺃﻣﺎ ﻣﺴﺎﳘﺔ ﺍﻟﻘﻄﺎﻉ ﺍﳋﺎﺹ ﻓﻬﻲ ﺿﺌﻴﻠﺔ ﺣﻴﺚ ﺍﺳﺘﺤﺪﺙ ‪ 143.000‬ﻣﻨﺼﺐ ﻋﻤﻞ‪ .‬ﻭﻫﺬﺍ ﻳﺸﲑ ﺇﱃ ﺃﻥ‬
‫ﺃﻏﻠﺐ ﻣﻨﺎﺻﺐ ﺍﻟﻌﻤﻞ ﺍﳌﺴﺘﺤﺪﺛﺔ ﻛﺎﻧﺖ ﰲ ﻗﻄﺎﻉ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻋﻠﻤﺎ ﺃﻥ ﻋﺪﺩ ﺍﻟﺴﻜﺎﻥ ﺍﻟﻨﺸﻄﻮﻥ ﺍﺭﺗﻔﺎﻉ ﺧﻼﻝ‬
‫ﻧﻔﺲ ﺍﻟﻔﺘﺮﺓ ﺑـ ‪ 1.8‬ﻣﻠﻴﻮﻥ ﻧﺴﻤﺔ‪ .‬ﻭﻫﺬﺍ ﻣﺎ ﻳﺆﻛﺪ ﻓﺸﻞ ﺍﻟﻘﻄﺎﻉ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﳋﺎﺹ ﻭﺧﺎﺻﺔ ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﰲ‬
‫ﲢﻘﻴﻖ ﺍﳍﺪﻑ ﺍﳌﺮﺟﻮ ﻣﻨﻪ ﰲ ﺍﻟﺘﺨﻔﻴﻒ ﻣﻦ ﺣﺪﺓ ﺍﻟﺒﻄﺎﻟﺔ‪ ،‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﻓﺸﻞ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺮﺍﻣﻴﺔ ﺇﱃ ﺗﺸﺠﻴﻊ‬
‫ﺧﻠﻖ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ‪.‬‬

‫ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ‪ :‬ﳓﻮ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‬

‫ﺃﹸﺳﺘﺨﺪﻡ ﺍﻻﻋﺘﻘﺎﺩ ﺑﺈﻣﻜﺎﻧﻴﺔ ﳒﺎﺡ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻣﱪﺭﺍ ﻟﻼﺳﺘﻤﺮﺍﺭ ﰲ ﻣﻨﺢ‬
‫ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﺘﺰﺍﻳﺪﺓ‪ ،‬ﰲ ﺣﲔ ﺃﺛﺒﺘﺖ ﺍﻟﻨﺘﺎﺋﺞ ﺿﻌﻒ ﺗﻠﻚ ﺍﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﱵ ﺑﺮﺭﺕ ﺷﺮﻋﻴﺘﻬﺎ‪ .‬ﺇﻥ ﺣﺪﻭﺩ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﳚﺐ ﺃﻥ ﺗﺘﻮﻗﻒ ﻋﻨﺪ ﺍﳊﺪﻭﺩ ﺍﻟﱵ ﻻ ﺗﺸﻜﻞ ﻓﻴﻬﺎ ‪‬ﺪﻳﺪﺍ ﻟﻼﺳﺘﻘﺮﺍﺭ ﻭﺍﻟﺘﻮﺍﺯﻥ ﺍﳌﺎﱄ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﺪﻭﻟﺔ‪ ،‬ﰲ‬
‫ﺍﻟﻮﻗﺖ ﺍﻟﺬﻱ ﺗﺒﺤﺚ ﻓﻴﻪ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﻋﻦ ﺗﻌﻮﻳﺾ ﻧﻘﺺ ﺍﻟﺘﺤﺼﻴﻞ ﺍﳌﺮﺗﺒﻂ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺒﺪﺍﺋﻞ ﺃﺧﺮﻯ‬
‫ﻏﺎﻟﺒﺎ ﻣﺎ ﺗﻜﻮﻥ ﺯﻳﺎﺩﺓ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﻓﺌﺎﺕ ﺃﺧﺮﻯ‪ .‬ﻭﻋﻠﻴﻪ ﻓﺈﻧﻪ ﻳﺘﻮﺟﺐ ﻋﻠﻰ ﺍﳊﻜﻮﻣﺔ ﺗﱪﻳﺮ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﻫﺬﻩ‬
‫ﺍﻟﺒﺪﺍﺋﻞ ﺇﺫﺍ ﻛﺎﻥ ﺍﳌﻨﻄﻖ ﻳﻔﺮﺽ ﺍﻟﺘﺨﻠﻲ ﻋﻦ ﻋﺪﺩ ﻛﺒﲑ ﻣﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﻟﱵ ﻳﺜﺒﺖ ﻋﺪﻡ ﻓﻌﺎﻟﻴﺘﻬﺎ‬
‫ﻭﺟﺪﻭﺍﻫﺎ‪ .‬ﻭﺇﻥ ﺗﺮﺷﻴﺪ ﻭﻋﻘﻠﻨﺔ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﺘﻄﻠﺐ ﺍﻟﺘﻔﻜﲑ ﰲ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﻗﺒﻠﻴﺔ ﻭﺑﻌﺪﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻭﺑﺴﺒﺐ ﺍﻟﻌﺠﺰ ﺍﻟﺬﻱ ﺗﻮﺍﺟﻬﻪ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻳﻨﺒﻐﻲ ﺇﻳﻼﺀ ﻣﺰﻳﺪ ﻣﻦ ﺍﻻﻫﺘﻤﺎﻡ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺪﻻ ﻣﻦ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺯﻳﺎﺩﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻟﺮﺳﻮﻡ‪ .‬ﻭﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﻫﺬﺍ ﺍﻟﻌﺠﺰ‪ ،‬ﻓﺈﻥ ﺗﺮﺷﻴﺪ ﺍﻟﺴﻴﺎﺳﺎﺕ‬
‫ﺍﳊﻜﻮﻣﻴﺔ ﻭﻋﺪﻡ ﻫﺪﺭ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻳﻔﺮﺽ ﺿﺮﻭﺭﺓ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺑﺮﺍﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪،‬ﻛﺒﺎﻗﻲ ﺍﻟﱪﺍﻣﺞ ﻭﺍﻷﻧﺸﻄﺔ‬
‫ﺍﳊﻜﻮﻣﻴﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺪﻭﺭﻱ ﻟﻜﻴﻔﻴﺔ ﻗﻴﺎﻡ ﺍﳊﻜﻮﻣﺔ ﺑﻮﻇﺎﺋﻔﻬﺎ‪.‬‬

‫ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺍﻟﺘﺠﺎﺭﺏ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻌﺘﺮﻑ ‪‬ﺎ ﺩﻭﻟﻴﺎ‬
‫ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﶈﺎﺳﺒﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﳝﻜﻨﻨﺎ ﺃﻥ ﳓﺪﺩ ﻋﺪﺩ ﻣﻦ ﺍﳋﻄﻮﺍﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻧﺮﺍﻫﺎ ﻣﻨﺎﺳﺒﺔ ﻟﻠﻮﺻﻮﻝ‬
‫ﺇﱃ ﺗﻘﺪﻳﺮ ﺷﺎﻣﻞ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻣﻦ ﰒ ﺗﻘﻴﻴﻢ ﳌﺪﻯ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ .‬ﻭﻫﻲ‪:‬‬
‫‪ -‬ﺑﻨﺎﺀ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻣﻼﺋﻢ؛‬

‫‪221‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﺍﻋﺘﻤﺎﺩ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻤﻴﻴﺰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺼﻨﻴﻔﻬﺎ؛‬

‫‪ -‬ﺍﻛﺘﺴﺎﺏ ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﺘﺤﻜﻢ ﻓﻴﻬﺎ؛‬
‫‪ -‬ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻷﻭﻝ ‪ :‬ﺿﺮﻭﺭﺓ ﺑﻨﺎﺀ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻣﻼﺋﻢ‬

‫ﻳﺘﻄﻠﺐ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺗﺪﺧﻞ ﻋﺪﺓ ﺟﻬﺎﺕ ﺣﻜﻮﻣﻴﺔ‪ ،‬ﻭﺑﺬﻟﻚ ﻓﺈﻥ ﺃﻭﻝ ﺧﻄﻮﺓ‬
‫ﳚﺐ ﺍﻟﻘﻴﺎﻡ ‪‬ﺎ ﻫﻲ ﺿﺮﻭﺭﺓ ﻭﺿﻊ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻳﻀﻤﻦ ﺷﻔﺎﻓﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﳛﺪﺩ ﺻﻼﺣﻴﺎﺕ‬
‫ﻭﻣﺴﺆﻭﻳﺎﺕ ﻛﻞ ﺟﻬﺔ ﺇﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺻﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻳﻮﻓﺮ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﻟﻀﻤﺎﻧﺎﺕ ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﻗﻴﺎﺱ‬
‫ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺮﺍﻗﺒﺘﻬﺎ‪ .‬ﻳﺘﻤﺜﻞ ﻫﺬﺍ ﺍﻹﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﻘﻮﺍﻧﲔ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‬

‫ﻳﺸﻜﻞ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﺍﳌﺘﻌﻠﻖ ﺑﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺛﻮﺭﺓ ﺣﻘﻴﻘﻴﺔ ﻟﻘﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﺣﻴﺚ ﺍﺭﺗﺒﻂ ﰲ ﺍﻟﻌﺼﺮ‬
‫ﺍﳊﺎﱄ ﰲ ﻣﻌﻈﻢ ﺍﻟﺪﻭﻝ ﻣﻦ ﺟﻬﺔ ﺑﺘﺤﺪﻳﺚ ﻭﻋﺼﺮﻧﻪ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻌﻤﻮﻣﻲ؛ ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺑﺘﻘﻮﻳﺔ ﺩﻭﺭ ﺍﻟﱪﳌﺎﻥ ﻓﻴﻤﺎ‬
‫ﻳﺘﻌﻠﻖ ﺑﺎﳌﻴﺰﺍﻧﻴﺔ‪.1‬‬

‫ﺗﻜﻤﻦ ﺃﳘﻴﺔ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ ﰲ ﻛﻮﻧﻪ ﻳﻮﻓﺮ ﻟﻠﻤﻮﺍﻃﻨﲔ ﻣﻌﻠﻮﻣﺎﺕ ﻭﺍﺿﺤﺔ ﺣﻮﻝ ﺍﻟﺘﺴﻴﲑ ﺍﻟﻌﻤﻮﻣﻲ‪ ،‬ﻣﻦ ﺧﻼﻝ‬
‫ﺇﺟﺒﺎﺭ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﻣﺴﻚ ﺣﺴﺎﺑﺎﺕ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎ ﻭﻣﺼﺪﺍﻗﻴﺔ ﻭﺃﻛﺜﺮ ﺗﻌﺒﲑﺍﹰ ﻋﻦ ﻧﺸﺎﻃﻬﺎ‪ ،‬ﻭﻳﻌﺰﺯ ﻣﻦ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ‬
‫ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳊﻜﻮﻣﻲ‪ ،‬ﻛﻤﺎ ﻳﺘﻴﺢ ﻟﻠﻬﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﺘﻌﺮﻳﻒ ﺃﻛﺜﺮ ﺑﺄﻫﺪﺍﻓﻬﺎ‪ ،‬ﻭﲢﻤﻴﻞ ﺍﳌﺴﺆﻭﻟﻴﺔ ﻟﻠﻤﺴﲑﻳﻦ ﺍﻟﻌﻤﻮﻣﻴﲔ‪،‬‬
‫ﻭﲤﻜﲔ ﺍﳌﺼﺎﱀ ﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ ﺗﻘﺪﱘ ﺇﺟﺎﺑﺔ ﺃﺣﺴﻦ ﻭﺍﻟﻮﻓﺎﺀ ﺑﺎﺣﺘﻴﺎﺟﺎﺕ ﻣﺴﺘﻌﻤﻠﻲ ﺍﻹﺩﺍﺭﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ؛ ﻛﻤﺎ ﻳﻌﻤﻞ ﻫﺬﺍ‬
‫ﺍﻟﻘﺎﻧﻮﻥ ﻋﻠﻰ ﺇﺛﺮﺍﺀ ﺍﳊﻮﺍﺭ ﺍﻻﺟﺘﻤﺎﻋﻲ ﲜﻌﻞ ﲨﻌﻴﺎﺕ ﺍ‪‬ﺘﻤﻊ ﺍﳌﺪﱐ ﰲ ﻗﻠﺐ ﺍﻟﻨﻘﺎﺵ ﺣﻮﻝ ﺗﺴﻴﲑ ﺍﻟﺸﺄﻥ ﺍﻟﻌﺎﻡ‪.2‬‬

‫ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻫﻨﺎﻙ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﱵ ﳚﺐ ﺗﻀﻤﻴﻨﻬﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﺍﳌﺘﻌﻠﻖ‬
‫ﺑﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺃﻭ ﺇﺣﺎﻟﺘﻬﺎ ﺇﱃ ﺍﻟﺘﻨﻈﻴﻢ ﲟﻮﺟﺐ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ*‪ 3.‬ﺃﻫﻢ ﻫﺬﻩ ﺍﻟﻌﻨﺎﺻﺮ‪:‬‬

‫‪1‬ﺣﻜﻴﻢ ﺑﻮﺟﻄﻮ‪ ،‬ﻋﺼﺮﻧﺔ ﻧﻈﺎﻡ ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺃﳘﻴﺘﻬﺎ ﰲ ﺗﺮﺷﻴﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﲣﺼﺺ‬
‫ﻧﻘﻮﺩ‪ ،‬ﻣﺎﻟﻴﺔ ﻭﺑﻨﻮﻙ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪ ،2014/2013 ،2‬ﺹ ‪.77‬‬
‫‪eme‬‬
‫‪2 Raymond Muzellec, Finances publiques, 14‬‬ ‫‪edition, Edition Dalloz, Paris 2006, P 68.‬‬
‫‪ *3‬ﺃﺻﺪﺭﺕ ﻧﻴﻮﺯﻳﻼﻧﺪﺍ ﺳﻨﺔ ‪ 1996‬ﻗﺎﻧﻮﻧﺎ ﺧﺎﺻﺎ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻋﺪﻝ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ ﻋﺪﺓ ﻣﺮﺍﺕ ﺁﺧﺮﻫﺎ ﺳﻨﺔ‪ 2013‬ﺃﻧﻈﺮ‪:‬‬
‫‪STATE OF RHODE ISLAND , Office of Revenue Analysis ,Tax expenditures report 2016, PP 8-11‬‬

‫‪222‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﻭﺿﻊ ﺗﻌﺮﻳﻒ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺗﺴﺘﻨﺪ ﺇﻟﻴﻪ ﻛﻞ ﺍﳉﻬﺎﺕ ﰲ ﺗﻘﺪﻳﺮﻫﺎ ﻟﺘﻜﻠﻔﺔ ﺃﻭ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛ ﻳﻌﺪ‬
‫ﻭﺿﻊ ﻫﺬﺍ ﺍﻟﺘﻌﺮﻳﻒ ﺍﻋﺘﺮﺍﻓﺎ ﺑﺄﻥ ﺍﳊﻜﻮﻣﺔ ﺗﻘﺪﻡ ﺇﻋﺎﻧﺎﺕ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻟﺘﺤﻘﻴﻖ ﺃﻫﺪﺍﻑ ﺍﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﺟﺘﻤﺎﻋﻴﺔ؛‬
‫‪ -‬ﺇﻟﺰﺍﻡ ﺍﳊﻜﻮﻣﺔ ﺑﺘﻘﺪﱘ ﺑﻴﺎﻥ ﻭﺍﺿﺢ ﻟﻠﻬﺪﻑ ﺍﳌﺘﻮﺧﻰ ﻣﻦ ﻛﻞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻣﻘﺘﺮﺣﺔ ﺿﻤﻦ ﺃﻱ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﻳﻘﺪﻡ‬
‫ﻟﻠﱪﳌﺎﻥ‪ ،‬ﻣﻊ ﻭﺻﻒ ﻟﻠﻤﺆﺷﺮﺍﺕ ﺍﻟﱵ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻟﻘﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺗﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ ﻻﺣﻘﺎ‪ ،‬ﻭﺗﻘﺪﱘ ﻣﱪﺭﺍﺕ‬
‫ﺗﻔﻀﻴﻞ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺔ ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺔ ﻣﺴﺒﻘﺔ ﻟﻶﺛﺎﺭ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻮ‪‬ﺎ ﺗﺴﻤﺢ ﺑﺒﻴﺎﻥ ﺍﳌﻜﺎﺳﺐ ﺍﳌﻨﺘﻈﺮﺓ ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻮﻗﻌﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﳊﺪ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﶈﺘﻤﻠﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﺍﳊﻜﻢ ﻋﻠﻰ ﺍﳌﺰﺍﻳﺎ ﻭﺍﻟﻨﻘﺎﺋﺺ ﺍﳌﻤﻜﻦ ﺃﻥ ﺗﻨﺘﺞ ﻋﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ‪ .‬ﻭﻫﺬﺍ ﻳﻌﲏ‪ ،‬ﺃﻧﻪ ﺇﺫﺍ ﺗﻀﻤﻦ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ‬
‫ﺍﳌﺎﻟﻴﺔ ﺃﺣﻜﺎﻣﺎ ﲤﻨﺢ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻓﺈﻧﻪ ﳚﺐ ﺃﻥ ﺗﻘﺪﻡ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺗﻘﺮﻳﺮﺍ ﳚﻴﺐ ﻋﻠﻰ ﺍﻷﺳﺌﻠﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﻣﺎﻫﻮ ﻣﱪﺭ ﺍﻟﺘﺪﺧﻞ ﺍﳊﻜﻮﻣﻲ )ﺗﻮﺿﻴﺢ ﺍﻻﺳﺎﺱ ﺍﳌﻨﻄﻘﻲ(؟‬
‫‪ -‬ﻛﻴﻒ ﲢﻘﻖ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳍﺪﻑ ﺍﳌﺮﻏﻮﺏ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻵﺛﺎﺭ ﺍﳌﺘﻮﻗﻌﺔ )ﺃﻱ ﺗﻐﻴﲑ ﺍﻟﺴﻠﻮﻙ(؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﻮﻗﻌﺔ ﻣﻦ ﻫﺬﻩ ﺍﻟﺴﻴﺎﺳﺔ؟‬
‫‪ -‬ﻣﻦ ﻫﻮ ﺍﳌﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﺍﻟﺼﻨﺎﻋﺔ‪ ،‬ﺍﻟﻨﺸﺎﻁ‪ ،‬ﻓﺌﺔ ﻣﻦ ﺍﻟﻜﻠﻔﲔ(؟‬
‫‪ -‬ﺇﻟﺰﺍﻡ ﺍﳊﻜﻮﻣﺔ ﺑﺈﺭﻓﺎﻕ ﻣﺸﺎﺭﻳﻊ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﻣﻨﺢ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺟﺪﻳﺪﺓ ﺃﻭ ﲤﺪﻳﺪ ﺃﺧﺮﻯ ﺑﺘﻘﺪﻳﺮﺍﺕ‬
‫ﻟﺘﻜﻠﻔﺔ ﺗﻠﻚ ﺍﻟﻨﻔﻘﺎﺕ ﻣﻊ ﺗﻘﺪﱘ ﺍﻗﺘﺮﺍﺣﺎﺕ ﻟﺘﻌﻮﻳﺾ ﺍﻟﻨﻘﺺ ﰲ ﺍﻟﺘﺤﺼﻴﻞ؛‬
‫‪ -‬ﺍﺷﺘﺮﺍﻁ ﺇﺩﺭﺍﺝ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻔﺘﺮﺍﺕ ﺳﺎﺑﻘﺔ ﰲ ﺃﻳﺔ ﻋﻤﻠﻴﺔ ﻣﻨﺎﻗﺸﺔ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪ ،‬ﻟﺘﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺑﺮﺍﻣﺞ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺟﺎﻧﺐ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻭﲢﺪﻳﺪ ﻣﺪﻯ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‬
‫ﺍﳌﺴﻄﺮﺓ؛‬
‫‪ -‬ﺍﻹﻟﺰﺍﻡ ﺑﺘﻨﺴﻴﻖ ﻭﺗﻘﺪﻳﺮ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﲢﺪﻳﺪ ﺍﳉﻬﺔ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﺫﻟﻚ؛‬
‫‪ -‬ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻟﻠﺘﻘﻴﻴﻢ ﺍﻟﺪﻭﺭﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﲢﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻮﺍﺟﺐ ﺇﺩﺭﺍﺟﻬﺎ ﰲ ﺍﻟﺘﻘﺎﺭﻳﺮ‪ ،‬ﻛﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﳉﻬﺎﺕ ﺍﳌﺴﺘﻔﻴﺪﺓ ﻣﻨﻬﺎ؛‬
‫ﻭﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺩﺭﺟﺔ ﻣﻮﺛﻮﻗﻴﺘﻬﺎ؛‬
‫‪ -‬ﺇﻟﺰﺍﻡ ﺍﳉﻬﺔ ﺍﳌﻜﻠﻔﺔ ﺑﺎﻟﺘﻘﻴﻴﻢ ﺑﺘﻘﺪﱘ ﺗﻮﺻﻴﺎﺕ ﻟﺘﺤﺴﲔ ﻓﻌﺎﻟﻴﺔ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﲤﺖ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﻣﺸﺮﻭﻉ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﰲ ﳎﻠﺲ ﺍﳊﻜﻮﻣﺔ ﺑﺘﺎﺭﻳﺦ ‪ 12‬ﻣﺎﺭﺱ‬
‫‪ 2008‬ﺑﻐﺮﺽ ﻋﺮﺿﻪ ﻋﻠﻰ ﺍﳍﻴﺌﺎﺕ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﳌﻨﺎﻗﺸﺘﻪ‪ ،‬ﰒ ﰎ ﺗﻌﺪﻳﻠﻪ ﰲ ‪‬ﺎﻳﺔ ﺳﻨﺔ ‪ ،2012‬ﰒ ﻋﺪﻝ ﺍﻹﻗﺘﺮﺍﺡ ﻣﺮﺓ ﺛﺎﻧﻴﺔ‬

‫‪223‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺳﻨﺔ ‪ ،2017‬ﻭﲤﺖ ﻣﻨﺎﻗﺸﺘﻪ ﺃﻣﺎﻡ ﺍﻟﱪﳌﺎﻥ ﺧﻼﻝ ﺷﻬﺮ ﺟﻮﺍﻥ ‪ ، 2018‬ﻭﺻﺪﺭ ﺍﻟﻘﺎﻧﻮﻥ ﲢﺖ ﺭﻗﻢ ‪15-18‬‬
‫ﺑﺎﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 53‬ﺑﺘﺎﺭﻳﺦ ‪ .2018/09/02‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻳﺸﲑ ﺍﻟﻘﺎﻧﻮﻥ ﰲ ﺍﻟﻔﻘﺮﺓ‬
‫ﺍﻷﺧﲑﺓ ﻣﻦ ﺍﳌﺎﺩﺓ ‪ 73‬ﺃﻥ ﺍﳉﺪﻭﻝ "ﺡ" ﺍﻟﺬﻱ ﻳﺒﲔ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻳﻌﺪ ﻣﻦ ﺑﲔ ﺍﻟﻮﺛﺎﺋﻖ ﺍﳌﺮﻓﻘﺔ ﲟﺸﺮﻭﻉ‬
‫ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻱ‪ .‬ﻭﻧﻼﺣﻆ ﺃﻧﻪ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﺟﺪﻭﻝ ﺗﻘﺪﻳﺮﻱ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻟﻴﺲ ﺗﻘﺮﻳﺮﺍ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﻤﺎ ﻫﻮ ﻣﻌﻤﻮﻝ ﺑﻪ ﰲ ﺃﻏﻠﺐ ﺍﻟﺪﻭﻝ‪.‬‬

‫‪ -2‬ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻣﻦ ﺃﻫﻢ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﳌﻮﺻﻰ ‪‬ﺎ ﻣﻦ ﻗﺒﻞ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬‬
‫ﺿﺮﻭﺭﺓ ﺃﻥ ﺗﻜﻮﻥ ﲨﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺼﺎﺩﻕ ﻋﻠﻴﻬﺎ ﻣﻦ ﻗﺒﻞ ﺍﻟﱪﳌﺎﻥ ﻭﺃﻥ ﺗﻜﻮﻥ ﳎﻤﻌﺔ ﺿﻤﻦ‬
‫ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺃﻻ ﻳﺘﻢ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﻣﻨﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺼﻮﺭﺓ ﺍﺗﻔﺎﻗﻴﺔ‪ .‬ﳝﻜﻦ ﲢﻘﻴﻖ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﲜﻌﻞ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﺑﺴﻂ ﲝﻴﺚ ﻳﺴﻬﻞ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻭﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺍﺳﺘﻘﺮﺍﺭﻫﺎ‬
‫ﻭﻭﺿﻊ ﺁﻟﻴﺎﺕ ﻓﻌﺎﻟﺔ ﻟﺘﺠﺐ ﺍﻟﻨـﺰﺍﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﻠﻬﺎ‪ ،‬ﻭﺣﺼﺮ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﻯ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ‪.‬‬

‫‪ 1-2‬ﺗﺒﺴﻴﻂ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻳﺘﻤﻴﺰ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﺑﺎﻟﺘﻌﻘﻴﺪ‪ ،‬ﻧﺘﻴﺠﺔ ﺗﻌﺪﺩ ﺍﻟﺘﻘﻨﻴﻨﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻛﺜﺮﺓ ﺍﻷﳕﺎﻁ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻣﺎ ﻳﺰﻳﺪﻩ‬
‫ﺗﻌﻘﻴﺪﺍ ﺍﻟﺘﻌﺪﻳﻼﺕ ﺍﳌﺴﺘﻤﺮﺓ ﻭﻭﺟﻮﺩ ﺃﺣﻜﺎﻡ ﺿﺮﻳﺒﻴﺔ ﻏﲑ ﻣﻘﻨﻨﺔ ﺗﺼﺪﺭ ﰲ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻭﺍﻟﺘﻜﻤﻴﻠﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ‬
‫ﻳﺆﺛﺮ ﻋﻠﻰ ﴰﻮﻝ ﻭﲡﺎﻧﺲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻛﻤﺎ ﻳﺘﻤﻴﺰ ﺑﻐﻤﻮﺽ ﺑﻌﺾ ﻧﺼﻮﺻﻪ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﻔﺴﺮ ﻛﺜﺮﺓ ﺍﻹﺣﺎﻻﺕ‬
‫ﻭﺇﺻﺪﺍﺭ ﺍﻟﻠﻮﺍﺋﺢ ﻭﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﻭﺍﳌﺬﻛﺮﺍﺕ ﺍﻟﺘﻔﺴﲑﻳﺔ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻟﺬﻟﻚ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺗﺒﺴﻴﻂ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺑﺘﺠﻤﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺃﻗﻞ ﻋﺪﺩ ﳑﻜﻦ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ‪ .‬ﻭﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﺈﻧﻪ ﳝﻜﻦ‬
‫ﺗﻌﺰﻳﺰ ﺷﻔﺎﻓﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺿﻤﻦ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻦ ﻃﺮﻳﻖ ﺗﻨﻈﻴﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﻴﺚ ﻳﺘﻢ ﻭﺿﻊ‬
‫ﺍﻷﺣﻜﺎﻡ ﺍﻟﻌﺎﻣﺔ ﺃﻭﻻﹰ‪ ،‬ﻭﻫﻲ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻄﺒﻖ ﻋﻠﻰ ﻛﺎﻓﺔ ﺍﳌﻜﻠﻔﲔ‪ .‬ﰒ ﲡﻤﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺄﻧﻮﺍﻉ ﳏﺪﺩﺓ ﻣﻦ‬
‫ﺍﳌﻜﻠﻔﲔ‪ ،‬ﺃﻭ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻘﻄﺎﻋﺎﺕ ﳏﺪﺩﺓ )ﻣﺜﻼ‪ :‬ﻗﻄﺎﻉ ﺍﻟﺘﺮﻛﻴﺐ ﺍﻟﺼﻨﺎﻋﻲ‪ ،‬ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺼﻴﺪﻻﻧﻴﺔ‪،‬‬
‫ﻗﻄﺎﻉ ﺍﻟﻄﺎﻗﺎﺕ ﺍﳌﺘﺠﺪﺩﺓ‪ ،‬ﺍﻟﺼﻨﺎﻋﺎﺕ ﺍﻻﺳﺘﺨﺮﺍﺟﻴﺔ‪ ،(...‬ﻭﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﲟﻌﺎﻣﻼﺕ ﺍﶈﺪﺩﺓ )ﻣﺜﻼ‪ :‬ﺍﳌﻌﺎﻣﻼﺕ ﺑﲔ‬
‫ﻓﺮﻭﻉ ﺍ‪‬ﻤﻊ‪ ،‬ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﺪﻭﻟﻴﺔ‪ (...‬ﻭﳝﻜﻦ ﲣﺼﻴﺺ ﻓﺼﻞ ﻟﻸﺣﻜﺎﻡ ﺍﳋﺎﺻﺔ‪ .‬ﳚﻌﻞ ﻫﺬﺍ ﺍﻟﺘﺒﻮﻳﺐ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ‬
‫ﺃﻛﺜﺮ ﺳﻬﻮﻟﺔ ﻟﻼﺳﺘﺨﺪﺍﻡ‪ ،‬ﻭﺳﻴﻜﻮﻥ ﺑﺈﻣﻜﺎﻥ ﻛﻞ ﻣﻜﻠﻒ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻹﻟﺘﺰﺍﻣﺎﺕ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻮﺍﻓﻘﺔ‬
‫ﻟﻨﺸﺎﻃﻪ‪.‬‬

‫‪224‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻭﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﻓﺼﻞ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻹﺟﺮﺍﺋﻴﺔ ﻋﻦ ﺍﻷﺣﻜﺎﻡ ﺍﳌﻮﺿﻮﻋﻴﺔ ﻳﺴﻤﺢ ﺑﺘﺤﺪﻳﺪ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ‬
‫ﻟﻠﺴﻠﻄﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺴﻬﻮﻟﺔ؛ ﻛﻤﺎ ﻳﺴﻤﺢ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺑﺴﻬﻮﻟﺔ ﻭﺑﺴﺮﻋﺔ ﺍﻟﻌﺜﻮﺭ ﻋﻠﻰ ﺍﻟﻘﻮﺍﻋﺪ ﺍﻟﱵ ﺗﻨﻈﻢ ﺍﻹﺟﺮﺍﺀﺍﺕ‬
‫ﻭﺗﻮﻓﺮ ﺍﻟﻀﻤﺎﻧﺎﺕ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ؛ ﻭﳛﻘﻖ ﺃﻛﱪ ﻗﺪﺭ ﻣﻦ ﺍﳌﻮﺍﺀﻣﺔ ﺑﲔ ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﲟﺨﺘﻠﻒ ﺃﳕﺎﻁ ﺍﻟﻀﺮﺍﺋﺐ‪.1‬‬

‫‪ 2-2‬ﺍﺳﺘﻘﺮﺍﺭ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﻣﻦ ﺑﲔ ﺃﻫﻢ ﺃﺳﺒﺎﺏ ﻓﺸﻞ ﺳﻴﺎﺳﺔ ﺍﻟﺘﺤﻔﻴﺰ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﺪﻡ ﺛﻘﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﺧﺼﻮﺻﺎ‬
‫ﺍﻷﺟﺎﻧﺐ‪ ،‬ﺑﺴﺒﺐ ﻋﺪﻡ ﺍﺳﺘﻘﺮﺍﺭ ﻋﻨﺎﺻﺮ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﻭﺗﻌﺮ‪‬ﺽ ﻗﻮﺍﻧﲔ ﺍﻟﺪﻭﻝ ﺧﺎﺻﺔ ﺍﻟﻨﺎﻣﻴﺔ ﺇﱃ ﺗﻌﺪﻳﻼﺕ‬
‫ﻭﺇﻟﻐﺎﺀﺍﺕ ﻣﺴﺘﻤﺮﺓ ﺑﺎﻹﺭﺍﺩﺓ ﺍﳌﻨﻔﺮﺩﺓ ﳍﺎ‪ ،‬ﳑﺎ ﻳﺜﲑ ﳐﺎﻭﻑ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻭﳚﺪﻭﻥ ﺻﻌﻮﺑﺔ ﰲ ﺍﻟﺘﻜﻴ‪‬ﻒ ﻣﻊ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ‬
‫ﺍﻟﺬﻱ ﻳﺸﻬﺪ ﺗﻌﺪﻳﻼﺕ ﻣﺘﺘﺎﻟﻴﺔ‪ .2‬ﻓﻤﺜﻞ ﻫﺬﻩ ﺍﻟﺘﻌﺪﻳﻼﺕ ﺍﳌﺘﻜﺮﺭﺓ ﲡﻌﻞ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺩﺍﺋﻢ ﺍﻟﺘﻌﻘﻴﺪ ﳑﺎ ﻳﻀﻌﻒ‬
‫ﻣﻦ ﻛﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺗﻄﺒﻴﻖ ﺗﻠﻚ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ‪.‬‬

‫ﻳﺘﺠﻠﻰ ﻋﺪﻡ ﺍﺳﺘﻘﺮﺍﺭ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﰲ ﻛﺜﺮﺓ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‬
‫ﺍﻟﺴﻨﻮﻳﺔ‪ ،‬ﻭﰲ ﺻﺪﻭﺭ ﻋﺪﺓ ﺃﺣﻜﺎﻡ ﺿﺮﻳﺒﺔ ﲟﻮﺟﺐ ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﺃﻭ ﺍﻟﺘﻜﻤﻴﻠﻴﺔ‪ ،‬ﰒ ﻳﺘﻢ ﺗﻌﺪﻳﻠﻬﺎ ﺃﻭ ﺇﻟﻐﺎﺅﻫﺎ ﻻﺣﻘﺎ‬
‫‪3‬‬
‫ﺩﻭﻥ ﺗﺮﻙ ﺍ‪‬ﺎﻝ ﺍﻟﻜﺎﰲ ﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻭﻛﺬﺍ ﻟﻠﻤﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺘﻜﻴﻒ ﺍﳉﻴﺪ ﻣﻌﻬﺎ ‪ .‬ﻓﻤﺜﻼ ﺍﳌﺎﺩﺓ ‪104‬‬
‫ﻣﻦ ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪ .‬ﻓﻘﺪ ﺃﺩﺧﻠﺖ ﻋﻠﻴﻬﺎ ‪ 6‬ﺗﻌﺪﻳﻼﺕ ﰲ ﺍﻟﻔﺘﺮﺓ ‪ .2018-2008‬ﻛﻤﺎ ﰎ ﺗﻌﺪﻳﻞ ﺍﳌﺎﺩﺓ ‪ 138‬ﻣﻦ ﻧﻔﺲ‬
‫ﺍﻟﻘﺎﻧﻮﻥ ‪ 5‬ﻣﺮﺍﺕ ﺑﲔ ﺳﻨﱵ ‪2008‬ﻭ ‪ ،2018‬ﻛﻤﺎ ﻋﺪﻟﺖ ﺍﳌﺎﺩﺓ ‪ 144‬ﺳﻨﻮﺍﺕ ‪ 2012 ،2010 ،2007‬ﻭ‪.2014‬‬

‫ﻟﺬﻟﻚ ﻳﻨﺒﻐﻲ ﺍﳊﺪ ﻣﻦ ﻭﺗﲑﺓ ﺍﻟﺘﻐﻴﲑﺍﺕ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﺍﳊﺪ ﺍﻷﺩﱏ‪ ،‬ﻭﻋﺪﻡ ﺗﻄﺒﻴﻖ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳉﺪﻳﺪﺓ ﺑﺄﺛﺮ ﺭﺟﻌﻲ‪ ،‬ﻭﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺴﺒﻖ ﻛﻞ ﺗﻌﺪﻳﻞ ﺇﺑﻼﻍ ﺍﳌﻜﻠﻔﲔ ﺑﺎﻟﺘﻐﻴﲑﺍﺕ ﺍﻟﱵ ﺳﺘﻄﺮﺃ ﻋﻠﻰ ﺍﻟﻘﺎﻧﻮﻥ ﰲ ﺍﻟﻮﻗﺖ‬
‫ﺍﳌﻨﺎﺳﺐ‪ ،‬ﳑﺎ ﻳﺘﻴﺢ ﳍﻢ ﺍﻟﻮﻗﺖ ﺍﻟﻜﺎﰲ ﻟﺘﻌﺪﻳﻞ ﻭﺿﻌﻴﺎ‪‬ﻢ ﻟﻠﺘﻜﻴﻒ ﻣﻊ ﺍﻟﺘﻌﺪﻳﻼﺕ ﺍﳉﺪﻳﺪﺓ‪ ،‬ﻭﲟﺎ ﻳﺴﻤﺢ ﻟﻠﺤﻜﻮﻣﺔ‬
‫ﺑﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ .‬ﻭﻳﻨﺒﻐﻲ ﺍﻻﻧﺘﻘﺎﻝ ﻣﻦ ﺍﳌﻮﺍﻗﻒ ﺍﻟﺜﺎﺑﺘﺔ ﰲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻹﺟﺮﺍﺀﺍﺕ‬
‫ﺍﻟﺘﻔﺎﻋﻠﻴﺔ‪ ،‬ﻓﺎﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﻴﺪﺓ ﺗﺘﻄﻠﺐ ﺗﻮﻗﻊ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﺍﺟﺐ ﺍﲣﺎﺫﻫﺎ ﰲ ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ ﺍﳌﺘﻮﺳﻂ‬
‫ﻭﺍﻟﻄﻮﻳﻞ‪ ،‬ﺣﻴﺚ ﺗﻜﺘﺴﻲ ﺩﺭﺍﺳﺔ ﺍﻵﺛﺎﺭ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﳘﻴﺔ ﻛﺒﲑﺓ‪ ،‬ﻟﻜﻮ‪‬ﺎ ﺗﺴﻤﺢ ﺑﺒﻴﺎﻥ ﺍﳌﻜﺎﺳﺐ‬

‫‪1 OECD , SECRETARY-GENERAL, REPORT TO G20 FINANCE MINISTERS, 2017, P 68.‬‬

‫‪ 2‬ﻃﻪ ﺃﲪﺪ ﻋﻠﻲ ﻗﺎﺳﻢ‪ ،‬ﺗﺴﻮﻳﺔ ﺍﳌﻨﺎﺯﻋﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.280‬‬
‫‪ 3‬ﻟﺴﻠﻮﺱ ﻣﺒﺎﺭﻙ‪ ،‬ﺗﻘﻴﻴﻢ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﳌﻠﺘﻘﻰ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺪﻭﱄ ﺍﻟﺜﺎﱐ ﺣﻮﻝ ﺍﻹﺻﻼﺡ ﺍﳉﺒﺎﺋﻲ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ‬
‫ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ﻳﻮﻣﻲ ‪ 12‬ﻭ‪ 13‬ﻣﺎﻱ ‪ ،2014‬ﺹ ‪.04‬‬

‫‪225‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳌﻨﺘﻈﺮﺓ‪ ،‬ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻮﻗﻌﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﳊﺪ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﶈﺘﻤﻠﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﳊﻜﻢ ﻋﻠﻰ ﺍﳌﺰﺍﻳﺎ ﻭﺍﻟﻨﻘﺎﺋﺺ ﺍﳌﻤﻜﻦ ﺃﻥ ﺗﻨﺘﺞ‬
‫ﻋﻦ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ‪.1‬‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﻦ ﺑﲔ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﻴﻘﲔ ﻭﺗﻌﺰﻳﺰ ﺛﻘﺔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﻣﺎ ﻧﺼﺖ ﻋﻠﻴﻪ ﺍﳌﺎﺩﺓ ‪ 22‬ﻣﻦ‬
‫ﺍﻟﻘﺎﻧﻮﻥ‪ 09-16‬ﺍﳌﺘﻌﻠﻖ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،2‬ﺍﻟﱵ ﺗﻨﺺ ﻋﻠﻰ ﺃﻧﻪ‪" :‬ﻻ ﺗﺴﺮﻱ ﺍﻵﺛﺎﺭ ﺍﻟﻨﺎﲨﺔ ﻋﻦ ﻣﺮﺍﺟﻌﺔ ﺃﻭ ﺇﻟﻐﺎﺀ‬
‫ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﺍﻟﱵ ﻗﺪ ﺗﻄﺮﺃ ﻣﺴﺘﻘﺒﻼ‪ ،‬ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﳌﻨﺠﺰ ﰲ ﺇﻃﺎﺭ ﻫﺬﺍ ﺍﻟﻘﺎﻧﻮﻥ‪ ،‬ﺇﻻ ﺇﺫﺍ ﻃﻠﺐ ﺍﳌﺴﺘﺜﻤﺮ ﺫﻟﻚ‬
‫ﺻﺮﺍﺣﺔ"‪ .‬ﻭ‪‬ﺬﺍ ﳛﻤﻲ ﺍﻟﻘﺎﻧﻮﻥ ﺍﳌﺮﻛﺰ ﺍﳌﺎﱄ ﻭﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻤﺴﺘﺜﻤﺮ‪ ،‬ﺗﻜﺮﻳﺴﺎ ﳌﺒﺪﺃ ﺍﻻﺳﺘﻘﺮﺍﺭ‪.‬‬

‫‪ 3-2‬ﲡﻨﺐ ﺍﻟﻨـﺰﺍﻋﺎﺕ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺣﻠﻬﺎ‬

‫ﻳﻘﺘﻀﻲ ﲡﻨﺐ ﺍﻟﱰﺍﻋﺎﺕ ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﺃﻛﺜﺮ ﺷﻔﺎﻓﻴﺔ ﺑﲔ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﻣﻊ ﻭﺟﻮﺩ ﺁﻟﻴﺎﺕ ﻟﺘﻮﻓﲑ‬
‫ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﻮﺿﻮﺡ ﺣﻮﻝ ﺗﻄﺒﻴﻖ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﳑﺎ ﻳﻌﺰﺯ ﺍﻟﻴﻘﲔ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻭﳝﻜﻦ ﲢﻘﻴﻖ‬
‫ﺫﻟﻚ ﺑﺘﻮﺿﻴﺢ ﺁﻟﻴﺎﺕ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻻ ﻟﺒﺲ ﻓﻴﻪ‪ ،‬ﻭﺍﳊﺪ ﻣﻦ ﺍﻟﺴﻠﻄﺔ ﺍﻟﺘﻘﺪﻳﺮﻳﺔ ﻟﻺﺩﺍﺭﺓ‪ ،‬ﻣﻦ‬
‫ﺧﻼﻝ ﺗﻮﺿﻴﺢ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻗﺖ ﺍﳌﻨﺎﺳﺐ‪ ،‬ﻭﲢﺴﲔ ﻓﻬﻢ ﺍﳌﻜﻠﻔﲔ ﻟﻠﺘﺸﺮﻳﻌﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻮﺟﻴﻪ ﺍﳌﻘﺪﻡ ﻟﻠﻤﻜﻠﻔﲔ‪ ،‬ﻭﻛﻔﺎﺀﺓ ﺃﻧﺸﻄﺔ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫ﰲ ﺣﺎﻟﺔ ﻧﺸﻮﺀ ﻧﺰﺍﻉ ﺿﺮﻳﱯ‪ ،‬ﳚﺐ ﺗﻮﻓﺮ ﺁﻟﻴﺔ ﻓﻌﺎﻟﺔ ﳊﻞ ﺍﻟﱰﺍﻋﺎﺕ ﻟﺘﻌﺰﻳﺰ ﺍﻟﻴﻘﲔ ﺍﻟﻀﺮﻳﱯ ﻟﻜﻞ ﻣﻦ ﺍﳌﻜﻠﻒ‬
‫ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﰲ ﻏﻴﺎﺏ ﻫﺬﻩ ﺍﻵﻟﻴﺔ ﺳﻮﻑ ﺗﺘﺂﻛﻞ ﺛﻘﺔ ﺍﳌﻜﻠﻔﲔ ﰲ ﻋﺪﺍﻟﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﺗﺆﺛﺮ ﻋﻠﻰ ﻗﺪﺭﺓ ﺇﺩﺍﺭﺓ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺇﺩﺍﺭﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻛﻤﺎ ﺃﻥ ﻭﺟﻮﺩ ﺁﻟﻴﺔ ﻓﻌﺎﻟﺔ ﻟﺘﺴﻮﻳﺔ ﺍﳌﻨﺎﺯﻋﺎﺕ ﺃﻣﺮ ﺿﺮﻭﺭﻱ ﻟﻀﻤﺎﻥ ﻧﺰﺍﻫﺔ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﻧﻔﺴﻪ‪ ،‬ﻷﻧﻪ ﳝﻜﻦ ﺃﻥ ﻳﻮﻓﺮ ﺣﻠﻘﺔ ﺗﻐﺬﻳﺔ ﺭﺍﺟﻌﺔ ﻫﺎﻣﺔ ﻟﺼﺎﻧﻌﻲ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺪﻳﺮﻱ ﺍﻟﻀﺮﺍﺋﺐ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ‬
‫ﺑﻘﺪﺭﺓ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﻟﺼﻤﻮﺩ ﻭﻗﺪﺭﺗﻪ ﺍﳌﺴﺘﻤﺮﺓ ﻋﻠﻰ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻪ‪.‬‬

‫‪ 4-2‬ﺣﺼﺮ ﺍﻹﺷﺮﺍﻑ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﻯ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‬

‫ﳚﺐ ﺃﻥ ﺗﺘﻮﱃ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﻤﺎﻥ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺼﺤﻴﺢ‬
‫ﳍﺎ‪ ،‬ﻭﻫﺬﺍ ﻻ ﻳﺘﺤﻘﻖ ﺇﻻ ﺇﺫﺍ ﻛﺎﻥ ﻣﻨﺢ ﻭﺇﺩﺍﺭﺓ ﻛﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﺖ ﻣﺴﺆﻭﻟﻴﺔ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‪ .‬ﻭﻣﻦ‬
‫ﺃﻫﻢ ﻣﺎ ﺟﺎﺀ ﺑﻪ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺣﺼﺮ ﺻﻼﺣﻴﺎﺕ ﻣﻨﺢ ﺍﻹﻋﻔﺎﺀ ﺍﳉﺒﺎﺋﻲ ﰲ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﱵ ﻳﻘﺪﻣﻬﺎ ﻭﺯﻳﺮ‬
‫ﺍﳌﺎﻟﻴﺔ ﺣﺼﺮﺍ‪ ،‬ﻓﻘﺪ ﺟﺎﺀ ﰲ ﻧﺺ ﺍﳌﺎﺩﺓ ‪ 19‬ﻣﻨﻪ ‪ ":‬ﺗﻨﺺ ﺍﻟﻘﻮﺍﻧﲔ ﺍﳌﻘﺘﺮﺣﺔ ﻣﻦ ﺍﻟﻮﺯﻳﺮ ﺍﳌﻜﻠﻒ ﺑﺎﳌﺎﻟﻴﺔ ﺩﻭﻥ ﺳﻮﺍﻫﺎ ﻋﻠﻰ‬

‫‪1‬‬
‫‪Mustapha BENSAHLI, La Gouvernances Fiscalité Et Ses Sept Regles Capitales, expérience‬‬
‫‪Algérienne, ENAG édition, Alger, 2014,P 149.‬‬
‫‪ 2‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 09-16‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2016/08/03‬ﺍﳌﺘﻌﻠﻖ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 46‬ﺳﻨﺔ ‪.2016‬‬

‫‪226‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻷﺣﻜﺎﻡ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻮﻋﺎﺀ ﻭﻧﺴﺐ ﻭﻛﻴﻔﻴﺎﺕ ﲢﺼﻴﻞ ﳐﺘﻠﻒ ﺃﻧﻮﺍﻉ ﺍﻟﻀﺮﺍﺋﺐ ﻣﻬﻤﺎ ﻛﺎﻧﺖ ﻃﺒﻴﻌﺘﻬﺎ‪ ،‬ﻭﻛﺬﺍ ﺍﻹﻋﻔﺎﺀ‬
‫ﺍﳉﺒﺎﺋﻲ"‪ .‬ﻳﻌﺘﱪ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﺧﻄﻮﺓ ﻫﺎﻣﺔ ﳉﻌﻞ ﻛﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺿﻤﻦ ﺇﺧﺘﺼﺎﺹ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪.‬‬

‫ﺳﻴﺆﺩﻱ ﺍﻹﺷﺮﺍﻑ ﺍﻟﻜﺎﻣﻞ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻴﻬﺎ ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﻭﺑﺎﻟﺘﺎﱄ ﺍﳊﺪ ﻣﻦ‬
‫ﺇﻣﻜﺎﻧﻴﺎﺕ ﺇﺳﺎﺀﺓ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻟﻠﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻛﻤﺎ ﻳﺴﺎﻫﻢ ﺍﻟﺘﺤﻜﻢ ﺍﻷﻓﻀﻞ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺧﻔﺾ ﺗﻜﻠﻔﺘﻬﺎ‬
‫ﺍﻟﻨﺴﺒﻴﺔ‪ ،‬ﻭﳛﺴﻦ ﻣﻦ ﻧﺘﺎﺋﺠﻬﺎ ﻣﻘﺎﺭﻧﺔ ﺑﺎﻷﺩﻭﺍﺕ ﺍﻟﺒﺪﻳﻠﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻣﺜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪،‬‬
‫ﳚﺐ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺃﻥ ﲢﺪﺩ ﺑﺪﻗﺔ ﺗﻜﺎﻟﻴﻒ ﺍﻟﺘﺴﻴﲑ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺈﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﱐ‪ :‬ﺍﻋﺘﻤﺎﺩ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻤﻴﻴﺰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺼﻨﻴﻔﻬﺎ‬

‫ﺑﻌﺪ ﺍﻹﻋﺘﻤﺎﺩ ﺍﻟﻘﺎﻧﻮﱐ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻳﻨﺒﻐﻲ ﻭﺿﻊ ﻣﻌﺎﻳﲑ ﳏﺪﺩﺓ ﻭﻭﺍﺿﺤﺔ ﺗﺴﻤﺢ ﺑﺎﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﺜﻞ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﺗﻠﻚ ﺍﻟﱵ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﰒ ﻭﺿﻊ ﻣﻌﺎﻳﲑ ﻟﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -1‬ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻭﺍﺿﺤﺔ ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬

‫ﺑﺘﻔﺤﺺ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺃﻋﺪ‪‬ﺎ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺳﻨﺔ ‪ ،2013‬ﻻ ﳝﻜﻨﻨﺎ ﻓﻬﻢ ﺍﳌﻌﻴﺎﺭ ﺍﻟﺬﻱ‬
‫ﰎ ﻋﻠﻰ ﺃﺳﺎﺳﻪ ﲢﺪﻳﺪ ﺗﻠﻚ ﺍﻟﻘﺎﺋﻤﺔ‪ ،‬ﺑﻞ ﳒﺪﻫﺎ ﺗﺸﻤﻞ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﻻ ﳝﻜﻦ ﻗﺒﻮﻝ ﺗﺼﻨﻴﻔﻬﺎ ﻛﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪،‬‬
‫ﻓﻤﺜﻼ ﺇﻋﺘﱪﺕ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﲣﻔﻴﺾ ‪ %40‬ﻣﻦ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ) ﲝﻴﺚ ﻻ ﻳﻘﻞ‬
‫ﻣﺒﻠﻎ ﺍﻟﺘﺨﻔﻴﺾ ﻋﻦ ‪12000‬ﺩﺝ‪ ،‬ﻭﻻ ﻳﺰﻳﺪ ﻋﻦ ‪ 18000‬ﺩﺝ ﺳﻨﻮﻳﺎ(‪ ،‬ﰲ ﺍﻟﻮﺍﻗﻊ ﺇﻥ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ ﻳﻌﺘﱪ ﺗﺼﺤﻴﺤﺎ‬
‫ﻟﺘﺼﺎﻋﺪﻳﺔ ﺳﻠﻢ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻟﺘﺤﻘﻴﻖ ﻋﺪﺍﻟﺔ ﺿﺮﻳﺒﻴﺔ ﺃﻓﻀﻞ‪ .‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪،‬‬
‫ﱂ ﺗﺸﻤﻞ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﻌﺾ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﱵ ﺗﻌﺘﱪ ﺻﺮﺍﺣﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻛﺈﻋﻔﺎﺀ ﺍﳉﺰﺀ ﺍﳌﺘﻌﻠﻖ ﺑﺘﺴﺪﻳﺪ‬
‫ﺍﻟﻘﺮﻭﺽ ﰲ ﺇﻃﺎﺭ ﻋﻘﻮﺩ ﺍﻟﻘﺮﻭﺽ ﺍﻟﻌﻘﺎﺭﻳﺔ ﻣﺘﻮﺳﻄﺔ ﻭﻃﻮﻳﻠﺔ ﺍﻷﺟﻞ ﲟﺎ ﻓﻴﻬﺎ ﺗﻠﻚ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻘﺮﺽ ﺍﻹﳚﺎﺭﻱ ﺍﻟﻌﻘﺎﺭﻱ‪،‬‬
‫ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﳌﺎﺩﺓ ‪ 27-9‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﺮﺳﻮﻡ ﻋﻠﻰ ﺭﻗﻢ ﺍﻷﻋﻤﺎﻝ‪ .‬ﻭﺇﻋﻔﺎﺀ ﻋﻤﻠﻴﺎﺕ ﺑﻴﻊ ﺍﻟﺸﻌﲑ ﺍﳌﻮﺟﻪ ﻷﻏﺬﻳﺔ‬
‫ﺍﳌﻮﺍﺷﻲ‪ ،‬ﻭﺍﳊﺒﻮﺏ ﺍﳌﻮﺟﻬﺔ ﻟﺘﻐﺬﻳﺔ ﺍﳊﻴﻮﺍﻧﺎﺕ )ﺍﳌﺎﺩﺓ ‪ 28-23‬ﻣﻦ ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‬

‫ﺑﺎﻟﺮﺟﻮﻉ ﺇﱃ ﺍﻟﺘﺠﺮﺑﺔ ﺍﻟﺪﻭﻟﻴﺔ ﰲ ﻫﺬﺍ ﺍ‪‬ﺎﻝ‪ ،‬ﺗﻌﺘﻤﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺒﻠﺪﺍﻥ ﺍﳌﺘﻘﺪﻣﺔ )ﻛﻨﺪﺍ ﻭﺃﳌﺎﻧﻴﺎ ﻭﻓﺮﻧﺴﺎ ﻭﻫﻮﻟﻨﺪﺍ‬
‫ﻭﺍﻟﺴﻮﻳﺪ ﺑﺮﻳﻄﺎﻧﻴﺎ ﻭﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ( ﻧﻔﺲ ﺍﳌﻘﺎﺭﺑﺔ ﻟﺘﺤﺪﻳﺪ ﺍﳍﻴﻜﻞ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ‬
‫‪1‬‬
‫ﺃﺣﺪ ﺍﻷﺳﺌﻠﺔ ﺍﻟﱵ ﺻﺎﻏﻬﺎ ﺳﻨﺔ ‪ 1984‬ﻛﻞ ﻣﻦ ‪ McDeniel‬ﻭ‪ ، Surrey‬ﻭﻫﻲ ﻛﺎﻟﺘﺎﱄ‪:‬‬

‫‪1 Zhicheng Li Swift, Op.cit, P 20.‬‬

‫‪227‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﻫﻞ ﺍﻻﺟﺮﺍﺀ‪ :‬ﺿﺮﻭﺭﻱ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻫﻞ ﻫﻮ ﻣﺼﻤﻢ ﺑﻄﺮﻳﻘﺔ ﻣﻌﻴﺎﺭﻳﺔ‪ ،‬ﻭﻫﻞ ﻫﻮ ﻣﻄﺎﺑﻖ ﻟﻄﺒﻴﻌﺔ‬
‫ﺍﻟﻀﺮﻳﺒﺔ؟‬
‫‪ -‬ﻫﻞ ﻳﺸﻜﻞ ﺍﻹﺟﺮﺍﺀ ﺟﺰﺀﺍ ﻣﻦ ﻫﻴﻜﻞ ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻄﺒﻘﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﺟﺮﺍﺀ ﺿﺮﻭﺭﻱ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻮﺣﺪﺓ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﺟﺮﺍﺀ ﺿﺮﻭﺭﻱ ﻟﻀﻤﺎﻥ ﲢﺪﻳﺪ ﺍﻟﻀﺮﻳﺒﺔ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ﺍﻟﺰﻣﻨﻴﺔ ﺍﶈﺪﺩﺓ ﻟﻔﺮﺽ ﺍﻟﻀﺮﻳﺒﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﺟﺮﺍﺀ ﺿﺮﻭﺭﻱ ﻟﻮﺿﻊ ﺍﻟﻀﺮﻳﺒﺔ ﻣﻮﺿﻊ ﺍﻟﺘﻨﻔﻴﺬ ﰲ ﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﺪﻭﻟﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻻﺟﺮﺍﺀ ﺿﺮﻭﺭﻱ ﻟﻠﺘﺤﻜﻢ ﰲ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﺔ؟‬

‫ﻣﻦ ﺧﻼﻝ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻰ ﻫﺬﻩ ﺍﻷﺳﺌﻠﺔ ﳝﻜﻦ ﲢﺪﻳﺪ ﺧﻴﺎﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﺄﻥ ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻌﺪﻝ‬
‫ﺍﻟﻀﺮﻳﺒﺔ‪ ،‬ﻭﺍﻟﻮﺣﺪﺓ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ‪ ،‬ﻭﺍﻟﻔﺘﺮﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳌﻌﺎﻣﻼﺕ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﻭﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﺔ؛ ﻭﻣﻦ ﰒ ﳝﻜﻦ ﲢﺪﻳﺪ‬
‫ﻃﺒﻴﻌﺔ ﺍﻹﺟﺮﺍﺀ ﺍﻟﻀﺮﻳﱯ ﺇﻣﺎ ﻛﺠﺰﺀ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﺃﻭ ﻛﻨﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻏﲑ ﺃﻧﻪ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪ ،‬ﻓﺈﻥ‬
‫ﻃﺒﻴﻌﺔ ﺃﻧﻈﻤﺘﻬﺎ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻗﺪ ﺗﻔﺮﺽ ﻭﺟﻮﺩ ﺃﺣﻜﺎﻡ ﺿﺮﻳﺒﻴﺔ ﺗﺸﻜﻞ ﰲ ﻇﺎﻫﺮﻫﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﻏﲑ ﺃﻧﻪ ﻻ ﳝﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻛﺬﻟﻚ‪ ،‬ﻟﺬﻟﻚ ﳚﺐ ﺍﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﻌﺎﻳﲑ ﺇﺿﺎﻓﻴﺔ ﺃﺧﺮﻯ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ ﻟﺘﻤﻴﻴﺰ ﻫﺬﻩ‬
‫‪1‬‬
‫ﺍﻷﺣﻜﺎﻡ‪ ،‬ﻭﻹﺩﺭﺍﺟﻬﺎ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﳚﺐ‪:‬‬
‫‪ -‬ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﺘﺠﺎﻧﺴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻷﻧﺸﻄﺔ ﺃﻭ ﻓﺌﺎﺕ ﻣﺘﻤﺎﺛﻠﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﺩﻭﻥ ﺗﻔﻀﻴﻞ ﻷﻳﺔ ﺃﻧﺸﻄﺔ‬
‫ﺃﻭ ﻓﺌﺎﺕ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﺇﳊﺎﻕ ﺿﺮﺭ ﺑﺄﻧﺸﻄﺔ ﺃﻭ ﻓﺌﺎﺕ ﺃﺧﺮﻯ ﻣﻦ ﺍﳌﻜﻠﻔﲔ؛‬
‫‪ -‬ﺃﻥ ﻳﺘﻀﻤﻦ ﺑﻌﺾ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ )ﻣﺜﻞ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻭﺍﻻﻗﺘﻄﺎﻋﺎﺕ ﻭﺍﻟﻘﺮﻭﺽ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﲑﻫﺎ ﻣﻦ ﺍﻟﺘﻔﻀﻴﻼﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ( ﻟﻀﺒﻂ ﺍﻟﺪﺧﻞ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻣﻦ ﺃﺟﻞ‪:‬‬
‫‪ ‬ﻣﺮﺍﻋﺎﺓ ﻣﺒﺪﺃ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﺍﻟﺪﻓﻊ؛‬
‫‪ ‬ﺗﻌﺰﻳﺰ ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﲢﺼﻴﻞ ﺍﻟﻀﺮﺍﺋﺐ؛‬
‫‪ ‬ﺗﺒﺴﻴﻂ ﺃﻭ ﺟﻌﻞ ﺇﺩﺍﺭﺓ ﺿﺮﻳﺒﻴﺔ ﳎﺪﻳﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﻔﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﻧﻮﻉ ﺍﻟﻨﺸﺎﻁ‪.‬‬
‫‪ -‬ﺍﻟﺘﺄﻛﺪ ﻣﻦ ﺃﻥ ﺗﻘﺮﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻮﻓﺮ ﻣﻌﻠﻮﻣﺎﺕ ﻛﺎﻓﻴﺔ ﻟﺼﻴﺎﻏﺔ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻫﺬﻩ ﺍﳌﻌﺎﻳﲑ ﺗﻮﺟﻴﻬﻴﺔ ﻓﺤﺴﺐ‪ ،‬ﻓﻤﻌﻈﻢ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺍﻟﻌﺎﱂ ﺗﺘﻀﻤﻦ ﺃﺣﻜﺎﻣ‪‬ﺎ ﻻ ﺗﺴﺘﺠﻴﺐ‬
‫ﻷﺣﺪ ﺍﻷﺳﺌﻠﺔ ﺍﳌﻄﺮﻭﺣﺔ ﻭﺑﺎﻟﺘﺎﱄ‪ ،‬ﻓﻬﻲ ﻻ ﺗﺸﻜﻞ ﺟﺰﺀًﺍ ﻣﻦ ﺍﳍﻴﺎﻛﻞ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻴﺎﺭﻳﺔ ﺑﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.‬‬

‫‪1 Zhicheng Li Swift, Op.cit, P 21.‬‬

‫‪228‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﺑﺎﻻﻋﺘﻤﺎﺩ ﻋﻠﻰ ﻣﺎ ﺳﺒﻖ‪ ،‬ﳝﻜﻦ ﺃﻥ ﻧﻌﺘﻤﺪ ﰲ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﻘﺎﺭﺑﺔ ﺍﳌﻔﺎﻫﻴﻤﺔ ﻓﻴﻤﺎ‬
‫ﻳﺘﻌﻠﻖ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻞ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﻋﻠﻰ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ‬
‫ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ )ﺃﻧﻈﺮ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ ﺹ‪ ،(77‬ﻏﲑ ﺃﻧﻪ ﰲ ﺑﻌﺾ ﺍﳊﺎﻻﺕ ﳚﺐ ﺍﻷﺧﺬ ﺑﻌﲔ ﺍﻻﻋﺘﺒﺎﺭ ﺗﻄﻮﺭ ﺍﻟﺘﺸﺮﻳﻊ‬
‫ﺍﻟﻀﺮﻳﱯ ﻭﺍﻷﺳﺒﺎﺏ ﺍﻟﱵ ﺩﻓﻌﺖ ﺇﱃ ﺍﻋﺘﻤﺎﺩ ﺇﺟﺮﺍﺀ ﺿﺮﻳﱯ ﻣﺎ‪ .‬ﻭﻣﻨﻪ ﳝﻜﻦ ﺃﻥ ﻧﺘﺼﻮﺭ ﻣﻘﺎﺭﺑﺔ ﻟﺘﺤﺪﻳﺪ ﻗﺎﺋﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻨﺤﻮ ﺍﻟﺘﺎﱄ‪:‬‬

‫‪ 1-1‬ﺍﻷﺣﻜﺎﻡ ﺍﻟﻮﺍﺭﺩﺓ ﺧﺎﺭﺝ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬ﻛﻞ ﺍﻣﺘﻴﺎﺯ ﺿﺮﻳﱯ ﳑﻨﻮﺡ ﺧﺎﺭﺝ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻌﺪ ﻧﻔﻘﺔ‬
‫ﺿﺮﻳﺒﻴﺔ‪ .‬ﻛﺘﻠﻚ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻗﺎﻧﻮﻥ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻭﻗﺎﻧﻮﱐ ﺍﳌﻨﺎﺟﻢ ﻭﺍﶈﺮﻭﻗﺎﺕ ﻭﺍﻷﺣﻜﺎﻡ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﳐﺘﻠﻒ ﻗﻮﺍﻧﲔ‬
‫ﺍﳌﺎﻟﻴﺔ ﲢﺖ ﻋﻨﻮﺍﻥ ﺃﺣﻜﺎﻡ ﺟﺒﺎﺋﻴﺔ ﻏﲑ ﻣﻘﻨﻨﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﻟﺘﺨﻔﻴﻀﺎﺕ ﻭﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳉﻤﺮﻛﻴﺔ ﰲ ﺇﻃﺎﺭ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺜﻨﺎﺋﻴﺔ ﺃﻭ‬
‫ﻣﺘﻌﺪﺩﺓ ﺍﻷﻃﺮﺍﻑ‪ .‬ﻭﻫﺬﺍ ﻟﻜﻮ‪‬ﺎ ﺗﻌﺪ ﻣﻌﺎﻣﻠﺔ ﺗﻔﻀﻴﻠﻴﺔ ﲣﺺ ﻓﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﺃﻭ ﺃﻧﺸﻄﺔ ﳏﺪﺩﺓ‪.‬‬

‫‪ 2-1‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺳﻨﺤﺎﻭﻝ ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻟﻠﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ ﰲ‬
‫ﺍﻷﳕﺎﻁ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ 1-2-1‬ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺰﺍﻓﻴﺔ ﺍﻟﻮﺣﻴﺪﺓ‪ :‬ﺍﳍﺪﻑ ﻣﻦ ﺗﺄﺳﻴﺲ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻮ ﺗﺒﺴﻴﻂ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻟﻔﺌﺎﺕ ﻭﺍﺳﻌﺔ‬
‫ﻣﻦ ﺍﳌﻜﻠﻔﲔ‪ ،‬ﻭﲢﺴﲔ ﻛﻔﺎﺀﺓ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﺬﺍ ﺍﻟﻨﻤﻂ ﺍﻟﻀﺮﻳﱯ ﺑﻜﻞ ﻋﻨﺎﺻﺮﻩ ﻳﻌﺘﱪ ﺿﻤﻦ ﺍﻟﻨﻈﺎﻡ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ‪ .‬ﻭﻛﻞ ﺇﻋﻔﺎﺀ ﻣﺆﻗﺖ ﺃﻭ ﺩﺍﺋﻢ ﻣﻨﺼﻮﺹ ﻋﻠﻴﻪ ﺻﺮﺍﺣﺔ ﰲ ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ‬
‫)ﺍﳌﺎﺩﺓ ‪282‬ﻣﻜﺮﺭ‪ 6‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ( ﻳﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪.‬‬

‫‪ 2-2-1‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‪ :‬ﳝﻜﻦ ﺃﻥ ﻧﻘﺪﻡ ﺍﻟﺘﺼﻮﺭ ﺍﻟﺘﺎﱄ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻭﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‪:‬‬

‫ﺃ‪ /‬ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺗﺘﻤﺜﻞ ﺍﻟﻮﺣﺪﺓ ﺍﳋﺎﺿﻌﺔ ﻟﻠﻀﺮﻳﺒﺔ ﰲ ﺍﻟﻮﺣﺪﺓ ﺍﳌﺼﺮﺣﺔ‪ ،‬ﻭﺍﻟﱵ ﳝﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﻓﺮﺩﺍ ﺃﻭ ﺯﻭﺟﲔ ﺃﻭ‬
‫ﺭﺏ ﺃﺳﺮﺓ‪ .‬ﻭﻫﻢ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﻢ ﰲ ﺍﳌﺎﺩﺓ ‪ 01‬ﻣﻦ ﻕ ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪ ،‬ﻭﻛﺬﺍ ﺍﳌﻜﻠﻔﻮﻥ ﺍﳋﺎﺿﻌﻮﻥ‬
‫ﺃﺳﺎﺳﺎ ﻟﻠﻀﺮﻳﺒﺔ ﺍﳉﺰﺍﻓﻴﺔ ﺍﻟﻮﺣﻴﺪﺓ ﻭﺍﻟﺬﻳﻦ ﺍﺧﺘﺎﺭﻭﺍ ﺍﳋﻀﻮﻉ ﻟﻨﻈﺎﻡ ﺍﻟﺮﺑﺢ ﺍﳊﻘﻴﻘﻲ )ﺍﳌﺎﺩﺓ‪ 3‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻹﺟﺮﺍﺀﺍﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ(‪.‬‬

‫ﺏ‪ /‬ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻫﻲ ﺍﻟﺪﺧﻞ ﺍﻟﺼﺎﰲ ﺍﻹﲨﺎﱄ ﻟﻠﻤﻜﻠﻒ ﺑﺎﻟﻀﺮﻳﺒﺔ ﺍﶈﺪﺩ ﻭﻓﻘﺎ ﻷﺣﻜﺎﻡ ﺍﳌﻮﺍﺩ ﻣﻦ ‪ 85‬ﺇﱃ ‪98‬‬
‫ﻣﻦ ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﺍﻷﺳﺎﺱ ﺍﳋﺎﺿﻊ ﻟﻠﻀﺮﻳﺒﺔ ﻫﻮ ﺍﻟﺪﺧﻞ ﺍﻹﲨﺎﱄ‪ ،‬ﺃﻱ ﺇﲨﺎﱄ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﺼﻨﻔﻴﺔ ﺍﻟﺼﺎﻓﻴﺔ‬

‫‪229‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﲟﻌﲎ ﺁﺧﺮ ﺗﻠﻚ ﺍﳌﺪﺍﺧﻴﻞ ﺍﻟﻔﺮﻋﻴﺔ ﺑﻌﺪ ﻃﺮﺡ ﳐﺘﻠﻒ ﺍﻷﻋﺒﺎﺀ ﻭﺍﳌﺼﺎﺭﻳﻒ ﺍﳋﺎﺻﺔ ﺑﻜﻞ ﺻﻨﻒ )ﺍﳌﺎﺩﺓ‪141‬‬
‫ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ(‪ .‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺸﻤﻞ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪:‬‬
‫‪ -‬ﺧﺼﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺍﻟﺪﺧﻞ؛‬
‫‪ -‬ﺧﺼﻢ ﺇﺷﺘﺮﺍﻛﺎﺕ ﺍﻟﻀﻤﺎﻥ ﺍﻻﺟﺘﻤﺎﻋﻲ؛‬
‫ﺇﻋﻔﺎﺀ ﺍﳌﻌﺎﻗﻴﲔ ﻭﺍﳉﻤﻌﻴﺎﺕ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﳋﲑﻱ؛‬ ‫‪-‬‬

‫‪ -‬ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻠﻐﻲ ﺃﺛﺮ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻛﺬﺍ ﺗﺮﺣﻴﻞ ﺍﳋﺴﺎﺋﺮ‪ ،‬ﻭﺗﻄﺒﻴﻖ ﺍﻹﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ‪ ،‬ﻭﺍﳌﻌﺎﻣﻠﺔ ﺑﺎﳌﺜﻞ‬
‫ﻓﻴﻤﺎ ﳜﺺ ﺃﻋﻀﺎﺀ ﺍﻟﺴﻠﻚ ﺍﻟﺪﺑﻠﻮﻣﺎﺳﻲ ﺍﳌﻘﻴﻢ ﺑﺎﳉﺰﺍﺋﺮ‪.‬‬

‫ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ ﻛﻞ ﻋﻨﺎﺻﺮ ﺍﻟﺪﺧﻞ ﺍﻟﱵ ﻻ ﲣﻀﻊ ﻟﻠﻀﺮﻳﺒﺔ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ ،‬ﻛﺈﻋﻔﺎﺀ ﺩﺧﻞ ﺍﻟﻘﻴﻢ ﺍﳌﺎﻟﻴﺔ ﺍﳌﻘﻴﺪﺓ‬
‫ﺑﺎﻟﺒﻮﺭﺻﺔ ﻭﺇﻋﻔﺎﺀ ﺍﻟﺘﻌﻮﻳﻀﺎﺕ ﺍﳌﺮﺻﻮﺩﺓ ﳌﺼﺎﺭﻳﻒ ﺍﻟﻨﻘﻞ ﻭﺍﳌﻬﻤﺎﺕ ﻭﺗﻌﻮﻳﻀﺎﺕ ﺍﳌﻨﻄﻘﺔ ﺍﳉﻐﺮﺍﻓﻴﺔ‪ .‬ﻭﲣﻔﻴﺾ ‪% 20‬‬
‫ﻣﻦ ﺍﳌﺮﺗﺒﺎﺕ ﺍﳌﺪﻓﻮﻋﺔ ﺑﻌﻨﻮﺍﻥ ﻋﻘﺪ ﺍﳋﱪﺓ ﺃﻭ ﺍﻟﺘﻜﻮﻳﻦ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﳌﺎﺩﺓ ‪ 104‬ﻣﻦ ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪ .‬ﻭﻛﺬﻟﻚ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ ﻛﻞ ﺧﺼﻢ ﻟﻠﺘﻜﺎﻟﻴﻒ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﻟﱵ ﻻ ﺗﻌﺪ ﺿﺮﻭﺭﻳﺔ ﳌﺰﺍﻭﻟﺔ ﺍﻟﻨﺸﺎﻁ ﻭﺍﻹﺳﺘﻤﺮﺍﺭ ﻓﻴﻪ ﻛﺘﻠﻚ‬
‫ﺍﶈﺪﺩﺓ ﰲ ﺍﳌﺎﺩﺓ ‪ 169‬ﻣﻦ ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪.‬ﻛﺨﺼﻢ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺨﺼﺼﺔ ﻟﻺﺷﻬﺎﺭ ﺍﳌﺎﱄ ﻭﺍﻟﻜﻔﺎﻟﺔ ﻭﺍﻟﺮﻋﺎﻳﺔ ﺍﳋﺎﺻﺔ ﺑﺎﻷﻧﺸﻄﺔ‬
‫ﺍﻟﺮﻳﺎﺿﻴﺔ ﻭﺗﺮﻗﻴﺔ ﻣﺒﺎﺩﺭﺍﺕ ﺍﻟﺸﺒﺎﺏ ﰲ ﺣﺪﻭﺩ ‪ %10‬ﻣﻦ ﺭﻗﻢ ﺃﻋﻤﺎﻝ ﺍﻟﺴﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻭﰲ ﺣﺪ ﺃﻗﺼﺎﻩ ‪ 30‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‪،‬‬
‫ﻭﻛﺬﺍ ﺧﺼﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻨﺸﺎﻃﺎﺕ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﻟﺜﻘﺎﰲ‪.‬‬

‫ﺝ‪ /‬ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻳﺸﻜﻞ ﺳﻠﻢ ﺍﻟﻀﺮﻳﺒﺔ ﺍﻟﺘﺼﺎﻋﺪﻳﺔ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﲟﺎ ﻓﻴﻬﺎ ﺇﻋﻔﺎﺀ ﺍﻟﺸﺮﳛﺔ ﺍﻟﺪﻧﻴﺎ ﻣﻦ‬
‫ﺍﻟﺪﺧﻞ ﻭﺍﳋﺼﻢ ﺍﻟﺬﻱ ﻳﻬﺪﻑ ﺇﱃ ﺗﺼﺤﻴﺢ ﺗﺼﺎﻋﺪﻳﺔ ﺍﻟﻀﺮﻳﺒﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻪ ﰲ ﺍﳌﺎﺩﺓ ‪104‬ﻣﻦ ﻕ ﺽ ﻡ ﺭ ﻡ‪ ،‬ﺃﻣﺎ‬
‫ﻣﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﶈﺮﺭﺓ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﻧﻔﺲ ﺍﳌﺎﺩﺓ‪ ،‬ﻓﺈ‪‬ﺎ ﲣﺺ ﺃﺻﻨﺎﻑ ﻣﻌﻴﻨﺔ ﻣﻦ ﺍﻟﺪﺧﻞ ﻭﻫﻲ ﺗﻨﺘﺞ ﺿﺮﺍﺋﺐ‬
‫ﺃﻗﻞ ﺃﻭ ﺃﻋﻠﻰ ﳑﺎ ﻛﺎﻥ ﻳﻔﺘﺮﺽ ﺃﻥ ﻳﺪﻓﻌﻬﺎ ﺍﳌﻜﻠﻒ ﻟﻮ ﺧﻀﻊ ﻟﻠﺴﻠﻢ ﺍﻟﺘﺼﺎﻋﺪﻱ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺍﳚﺎﺑﻴﺔ ﺃﻭ‬
‫ﺳﻠﺒﻴﺔ ﺣﺴﺐ ﺍﳊﺎﻟﺔ‪.‬‬

‫‪ 3-2-1‬ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﳝﻜﻦ ﲢﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻟﻠﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ‬
‫ﻭﻓﻖ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫ﺃ‪ /‬ﺍﻟﻘﺎﻋﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺃﺭﺑﺎﺡ ﺍﻷﺷﺨﺎﺹ ﺍﳌﻌﻨﻮﻳﲔ ﺍﶈﻘﻘﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ ﺧﺼﻢ ﺗﻜﺎﻟﻴﻒ ﲢﻘﻴﻖ ﺍﻟﺮﺑﺢ‬
‫ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﳌﺎﺩﺓ ‪ 141‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪ .‬ﻭﻣﺮﺍﻋﺎﺓ ﺍﻷﺣﻜﺎﻡ ﺍﻟﱵ ﺗﻠﻐﻲ ﺃﺛﺮ ﺍﻻﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻛﺬﺍ ﺗﺮﺣﻴﻞ‬

‫‪230‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﳋﺴﺎﺋﺮ‪ ،‬ﻭﺗﻄﺒﻴﻖ ﺍﻹﻫﺘﻼﻙ ﺍﳌﺘﺴﺎﺭﻉ‪ ،‬ﻭﺇﻋﻔﺎﺀ ﺟﺰﺀ ﻣﻦ ﻓﺎﺋﺾ ﻗﻴﻤﺔ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺍﻷﺻﻮﻝ )ﻃﻮﻳﻞ ﺍﻷﺟﻞ ﻭﻗﺼﲑ‬
‫ﺍﻷﺟﻞ(‬

‫ﻭﺑﺎﻟﺘﺎﱄ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻛﻞ ﺧﺼﻢ ﻟﻠﺘﻜﺎﻟﻴﻒ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﻟﻘﺎﻧﻮﻥ ﻭﺍﻟﱵ ﻻ ﺗﻌﺪ ﺿﺮﻭﺭﻳﺔ ﳌﺰﺍﻭﻟﺔ‬
‫ﺍﻟﻨﺸﺎﻁ ﻭﺍﻹﺳﺘﻤﺮﺍﺭ ﻓﻴﻪ‪،‬ﻛﺨﺼﻢ ﺍﳌﺒﺎﻟﻎ ﺍﳌﺨﺼﺼﺔ ﻟﻠﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ ﺩﺍﺧﻞ ﺍﳌﺆﺳﺴﺔ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﳌﺎﺩﺗﲔ ‪170‬‬
‫ﻭ‪ 171‬ﻣﻦ ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ‪.‬‬

‫ﺏ‪ /‬ﺍﳌﻌﺪﻻﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻳﻄﺒﻖ ﺣﺎﻟﻴﺎ ﰲ ﺍﳉﺰﺍﺋﺮ ‪ 3‬ﻣﻌﺪﻻﺕ‪ ،‬ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﻡ ﺍﻟﺬﻱ ﻳﻄﺒﻖ ﻋﻠﻰ ﻓﺌﺔ ﻭﺍﺳﻌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ‪،‬‬
‫‪ %26‬ﳝﺜﻞ ﻫﺬﺍ ﺍﳌﻌﺪﻝ ﺍﻟﻨﻈﺎﻡ ﺍﳌﺮﺟﻌﻲ‪ ،‬ﺃﻣﺎ ﺍﳌﻌﺪﻻﻥ ‪ % 19‬ﻭ‪ %23‬ﻓﻬﻤﺎ ﻳﻄﺒﻘﺎﻥ ﻋﻠﻰ ﺃﻧﻮﺍﻉ ﳏﺪﺩﺓ ﻣﻦ ﺍﻷﻧﺸﻄﺔ‬
‫ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻤﺎ ﻳﻨﺘﺠﺎﻥ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‪ .‬ﻛﻤﺎ ﳝﻜﻦ ﺃﻥ ﺗﻨﺘﺞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺑﺎﺳﺘﻔﺎﺩﺓ ﳎﻤﻌﺎﺕ ﺍﻟﺸﺮﻛﺎﺕ ﻣﻦ ﺗﻮﺣﻴﺪ‬
‫ﺍﻷﺭﺑﺎﺡ ﻭﺇﺧﻀﺎﻋﻬﺎ ﳌﻌﺪﻝ ﺃﺩﱏ‪ .‬ﻭﺗﻌﺘﱪ ﺃﻳﻀﺎ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺍﻷﺭﺑﺎﺡ ﺍﳋﺎﺿﻌﺔ ﳌﻌﺪﻝ ﻟﻺﻗﺘﻄﺎﻉ ﻣﻦ ﺍﳌﺼﺪﺭ )ﺍﳌﺎﺩﺓ‬
‫‪ 2-150‬ﻕ‪.‬ﺽ‪.‬ﻡ‪.‬ﺭ‪.‬ﻡ( ﺍﻟﱵ ﺗﻜﺘﺴﻲ ﻃﺎﺑﻌﺎ ﳏﺮﺭﺍ‪ ،‬ﺃﻱ ﺍﻻﻗﺘﻄﺎﻉ ﺍﻟﺬﻱ ﻻ ﳝﻨﺢ ﺍﳊﻖ ﰲ ﻗﺮﺽ ﺿﺮﻳﱯ‪.‬‬

‫‪ 4-2‬ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ ‪ :‬ﺗﻔﺮﺽ ﻫﺬﻩ ﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻻﺳﺘﻬﻼﻙ ﺍﻟﻨﻬﺎﺋﻲ ﻟﻠﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﺈﻥ‬
‫ﳝﻜﻦ ﲢﺪﻳﺪ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻛﻤﺎﻳﻠﻲ‪:‬‬

‫ﺃ‪ /‬ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﺗﺸﻤﻞ ﺍﻟﻮﺣﺪﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺟﻌﻴﺔ ﻣﺎﻳﻠﻲ‪:‬‬

‫‪ -‬ﻛﻞ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ ﺍﳌﺴﺘﻬﻠﮑﺔ ﰲ ﺍﳉﺰﺍﺋﺮ؛‬
‫‪ -‬ﺍﻟﺴﻠﻊ ﺍﳌﻌﻔﺎﺓ ﺍﻟﱵ ﻳﺘﻢ ﰎ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻛﻤﺪﺧﻼﺕ ﻭﺳﻴﻄﺔ ﻹﻧﺘﺎﺝ ﻣﻨﺘﺞ ‪‬ﺎﺋﻲ ﻳﺒﺎﻉ ﻟﻠﻤﺴﺘﻬﻠﻚ ﻭﳜﻀﻊ ﻟﻠﺮﺳﻢ‬
‫ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬‬
‫‪ -‬ﺍﻟﺸﺮﺍﺀ ﺑﺎﻹﻋﻔﺎﺀ ﻟﻠﺴﻠﻊ ﺍﻟﱵ ﻳﺘﻢ ﰎ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻛﻤﺪﺧﻼﺕ ﻭﺳﻴﻄﺔ ﻹﻧﺘﺎﺝ ﻣﻨﺘﺞ ‪‬ﺎﺋﻲ ﻳﺒﺎﻉ ﻟﻠﻤﺴﺘﻬﻠﻚ ﻭﻻ‬
‫ﳜﻀﻊ ﻟﻠﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪.‬‬
‫‪ -‬ﺇﻋﻔﺎﺀ ﺍﻟﺴﻠﻊ ﺍﳌﻮﺟﻬﺔ ﻟﻠﺘﺼﺪﻳﺮ ﻟﻜﻮ‪‬ﺎ ﻻ ﺗﺴﺘﺴﻬﻠﻚ ﰲ ﺍﳉﺰﺍﺋﺮ ﺍﳌﻨﺼﻮﺹ ﻋﻠﻴﻬﺎ ﰲ ﺍﳌﺎﺩﺓ ‪ 13‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﻟﺮﺳﻢ ﻋﻠﻰ‬
‫ﺃﺭﻗﺎﻡ ﺍﻷﻋﻤﺎﻝ ﻭﺣﺠﻢ ﺍﳌﻌﺎﻣﻼﺕ )ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‪.‬‬

‫ﺑﺎﻟﻨﺴﺒﺔ ﻟﻺﻋﻔﺎﺀﺍﺕ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺍﳌﺎﺩﺓ ‪ 9‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ ﻓﻴﺠﺐ ﺍﻟﺘﻤﻴﻴﺰ ﺑﲔ ﺍﻹﻋﻔﺎﺀ ﺍﻟﺬﻱ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻪ ﻛﺎﻓﺔ ﺍﻷﻓﺮﺍﺩ ﻭﻫﻲ‬
‫ﺇﻋﻔﺎﺀﺍﺕ ﺫﺍﺕ ﻃﺎﺑﻊ ﺩﺍﺋﻢ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻓﻬﻲ ﻻ ﺗﻌﺘﱪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻛﺈﻋﻔﺎﺀ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﳋﺎﺻﺔ ﺑﺒﻴﻊ‬
‫ﺍﳋﺒﺰ ﻭﺩﻗﻴﻖ ﺍﻻﺧﺘﺒﺎﺯ ﻭﺍﳊﻠﻴﺐ ﻭﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﺼﻴﺪﻻﻧﻴﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﺍﻹﻋﻔﺎﺀ ﺍﻟﺬﻱ ﻳﺴﺘﻔﻴﺪ ﻣﻨﻪ ﻓﺌﺔ ﻣﻦ ﺍﳌﻜﻠﻔﲔ ﻭﻟﻮ ﻛﺎﻥ ﺫﻭ‬

‫‪231‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻟﺒﻨﻜﻴﺔ‬ ‫ﻃﺎﺑﻊ ﺩﺍﺋﻢ ﻓﻬﻮ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻛﺎﻹﻋﻔﺎﺀ ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﺘﻈﺎﻫﺮﺍﺕ ﺍﻟﺮﻳﺎﺿﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ ﻭﺇﻋﻔﺎﺀ ﻓﻮﺍﺋﺪ ﺍﻟﻘﺮﻭﺽ‬
‫ﺍﳌﻤﻨﻮﺣﺔ ﻹﻗﺘﻨﺎﺀ ﻣﺴﻜﻦ‪.‬‬
‫ﺏ‪ /‬ﻣﻌﺪﻝ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻳﺘﺸﻜﻞ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ ﻣﻦ ﺍﳌﻌﺪﻝ ﺍﻟﻌﺎﺩﻱ ‪ ،% 19‬ﺃﻣﺎ ﺍﳌﻌﺪﻝ ﺍﳌﺨﻔﺾ ‪ %9‬ﻓﻬﻮ‬
‫ﻳﻨﺘﺞ ﻧﻔﻘﺔ ﺿﺮﻳﺒﻴﺔ ﻟﻜﻮﻧﻪ ﻳﻄﺒﻖ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﳏﺪﺩﺓ ﻣﻦ ﺍﻟﺴﻠﻊ ﻭﺍﳋﺪﻣﺎﺕ )ﺍﳌﺎﺩﺓ ‪23‬ﻕ‪.‬ﺭ‪.‬ﺭ‪.‬ﺃ(‪ ،‬ﻭﻫﻮ ﺫﻭ ﺃﻫﺪﺍﻑ‬
‫ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺑﻴﺌﻴﺔ ﺃﻭ ﺛﻘﺎﻓﻴﺔ‪.‬‬
‫‪ -2‬ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻛﻤﺎ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ )ﺹ‪ ،(80‬ﻓﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳝﻜﻦ ﺃﻥ ﻳﺘﻢ ﻭﻓﻖ ﻋﺪﺓ ﻣﻌﺎﻳﲑ‬
‫ﺗﺒﻌﺎ ﻟﻠﻬﺪﻑ ﺍﳌﺘﻮﺧﻰ ﻣﻦ ﺍﻟﺘﻘﻴﻴﻢ‪ .‬ﰲ ﺍﳉﺰﺍﺋﺮ ﳝﻜﻦ ﻭﺿﻊ ﺗﺼﻨﻴﻔﲔ ﺃﺳﺎﺳﲔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ‪:‬‬

‫‪ 1-2‬ﺍﻟﺘﺼﻨﻴﻒ ﺑﻐﺮﺽ ﺍﳌﺴﺎﺋﻠﺔ ﻭﺍﳌﺮﺍﻗﺒﺔ‪ :‬ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﻟﺘﺤﻘﻴﻖ ﻫﺬﺍ ﺍﻟﻐﺮﺽ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺑﻨﻔﺲ ﺗﺼﻨﻴﻒ ﻧﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻓﻖ ﺩﻟﻴﻞ ﺇﺣﺼﺎﺋﻴﺎﺕ ﻣﺎﻟﻴﺔ ﺍﳊﻜﻮﻣﺔ‪ ،‬ﻭﻳﺘﺨﺬ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻋﻤﻮﻣﺎ ﺛﻼﺛﺔ ﺃﺻﻨﺎﻑ‬
‫ﻛﻤﺎ ﻳﻠﻲ‪:‬‬

‫‪ -‬ﺣﺴﺐ ﺍﻷﻧﺸﻄﺔ‪ :‬ﺍﻟﻨﺸﺎﻃﺎﺕ ﺗﺘﺮﺟﻢ ﰲ ﳏﻔﻈﺔ ﲢﺘﻮﻱ ﻋﻠﻰ» ﺑﺮﺍﻣﺞ‪ ،‬ﺑﺮﺍﻣﺞ ﻓﺮﻋﻴﺔ‪ ،‬ﻭﺃﻧﺸﻄﺔ«‪.‬‬
‫‪ -‬ﺣﺴﺐ ﻣﺮﺍﻛﺰ ﺍﳌﺴﺆﻭﻟﻴﺔ )ﺍﻹﺩﺍﺭﻳﺔ(‪ :‬ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻳﺴﻤﺢ ﲟﻌﺮﻓﺔ ﻣﺴﺘﻮﻯ ﻣﺮﺍﻛﺰ ﻣﺴﺆﻭﻟﻴﺔ ﺇﻧﻔﺎﻕ ﺍ‪‬ﺎﻣﻴﻊ‬
‫ﺍﳌﺮﺧﺼﺔ ﻣﻦ ﻃﺮﻑ ﺍﻟﱪﳌﺎﻥ‪ .‬ﻭﺍﻟﺬﻱ ﳛﺪﺩ ﺍﻟﺒﻨﻴﺔ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻟﻠﻮﺯﺍﺭﺓ )ﺍﻹﺩﺍﺭﺓ( ﻣﻦ ﺃﻋﻠﻰ ﺳﻠﻢ ﺍﻟﺘﺴﻠﺴﻞ ﺇﱃ ﺃﺳﻔﻞ‪.‬‬
‫‪ -‬ﺣﺴﺐ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻨﻔﻘﺔ‪ :‬ﻳﺴﻤﺢ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﲟﻌﺮﻓﺔ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﺘﻜﺎﻟﻴﻒ ﺍﳌﻠﺘﺰﻡ ‪‬ﺎ ‪-‬ﲡﻤﻴﻊ‬
‫ﺍﻋﺘﻤﺎﺩﺍﺕ ﺍﳌﻮﺍﺯﻧﺔ ﺍﳌﺨﺼﺼﺔ ﺣﺴﺐ ﻧﻮﻉ ﺍﻟﺘﻜﻠﻔﺔ‪ -‬ﻣﻦ ﻃﺮﻑ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ‪.‬‬
‫ﻭﻳﺴﻤﺢ ﻧﻈﺎﻡ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﻮﻇﻴﻔﻲ ﻟﻺﺩﺍﺭﺍﺕ ﺍﻟﻌﺎﻣﺔ )‪ (CFAP‬ﳍﻴﺌﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ‪ ،‬ﺍﳌﻄﻮﺭ ﻣﻦ ﻃﺮﻑ ﺻﻨﺪﻭﻕ‬
‫ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺑﺘﺠﻤﻴﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ ﺣﺴﺐ ﺍﻷﺻﻨﺎﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺃﻭ ﺍﻟﻮﻇﻴﻔﻴﺔ ﳌﺨﺘﻠﻒ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﻭﺍﻟﺘﻨﻈﻴﻤﺎﺕ‬
‫ﺍﳌﺸﺮﻓﺔ‪ .‬ﻭﻳﻄﺒﻖ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻭﺍﺳﻊ ﻣﻦ ﻃﺮﻑ ﻣﻌﻈﻢ ﺑﻠﺪﺍﻥ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪.1‬‬

‫ﻛﻤﺎ ﳒﺪ ﺣﺴﺐ ﻭﺛﺎﺋﻖ ﺃﺣﺴﻦ ﺍﳌﻤﺎﺭﺳﺎﺕ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺇﻃﺎﺭ ﺷﻔﺎﻓﻴﺔ ﺍﳌﻮﺍﺯﻧﺔ ﺃﻧﻪ‬
‫»ﳚﺐ ﺃﻥ ﺗﺼﻨﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺣﺴﺐ ﺍﻟﻮﺣﺪﺍﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﻜﱪﻯ )ﺍﻟﻮﺯﺍﺭﺓ‪ ،‬ﺍﳍﻴﺌﺔ(‪ ،‬ﻭﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﳌﻌﻠﻮﻣﺎﺕ‬
‫ﺍﻟﺘﻜﻤﻴﻠﻴﺔ ﻟﺘﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺣﺴﺐ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﻮﻇﻴﻔﻴﺔ «‪.2‬‬

‫‪1- Yves Bertoncini, Lisa Steinacher, Le Budget de l’Union européenne: quelques enjeux centraux‬‬
‫‪de la révision de 2008-2009, centre d'analyse stratégique, République française, 2007, P 6.‬‬
‫‪2 - OCDE,2002, op.cit, P 7.‬‬

‫‪232‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻭﰲ ﺇﻃﺎﺭ ﻋﺼﺮﻧﺔ ﻧﻈﺎﻡ ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻭﻭﻓﻘﺎ ﻟﻠﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺗﺼﻨﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ‬
‫ﻭﻓﻖ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﺘﺎﱄ‪:1‬‬
‫‪ -‬ﺍﻟﻨﺸﺎﻁ‪ :‬ﻳﺘﻀﻤﻦ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﱪﻧﺎﻣﺞ ﻭﺗﻘﺴﻴﻤﺎﺗﻪ؛‬
‫‪ -‬ﺍﻟﻄﺒﻴﻌﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ‪ :‬ﻳﺘﻜﻮﻥ ﻫﺬﺍ ﺍﻟﺘﻘﺴﻴﻢ ﻣﻦ ﺃﺑﻮﺍﺏ ﺍﻟﻨﻔﻘﺎﺕ ﻭﺃﻗﺴﺎﻣﻬﺎ؛‬
‫‪ -‬ﺍﻟﻮﻇﺎﺋﻒ ﺍﻟﻜﱪﻯ ﻟﻠﺪﻭﻟﺔ‪ :‬ﻳﻜﻮﻥ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻣﻦ ﺧﻼﻝ ﺗﻌﻴﲔ ﺍﻟﻘﻄﺎﻋﺎﺕ ﺍﳌﻜﻠﻔﺔ ﺑﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺣﺴﺐ‬
‫ﺍﻟﻮﻇﻴﻔﺔ؛‬
‫‪ -‬ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﻜﻠﻔﺔ ﺑﺈﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻨﻔﻴﺬﻫﺎ‪ :‬ﻳﻌﺘﻤﺪ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻋﻠﻰ ﺗﻮﺯﻳﻊ ﺍﻹﻋﺘﻤﺎﺩﺍﺕ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ‬
‫ﺍﻟﻮﺯﺍﺭﺍﺕ ﻭﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬

‫‪ 2-2‬ﺍﻟﺘﺼﻨﻴﻒ ﺑﻐﺮﺽ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﳝﻜﻦ ﺗﺼﻨﻴﻒ ﺑﻨﻮﺩ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ‪‬ﺪﻑ ﺗﻘﻴﻴﻤﻬﺎ‬
‫ﻣ‪‬ﺠﻤﻌﺔ ﰲ ﻓﺌﺎﺕ ﻓﺮﻋﻴﺔ ﺣﺴﺐ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﻳﺘﻴﺢ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻓﺤﺼﺎ ﺗﻔﺼﻴﻠﻴﺎ ﻟﻜﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﻈﺮ ﺇﱃ‬
‫ﺃﻫﺪﺍﻓﻬﺎ‪) ،‬ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺗﺸﺠﻴﻊ ﺍﻟﺼﺎﺩﺭﺍﺕ‪ ،‬ﺑﺮﺍﻣﺞ ﺍﺟﺘﻤﺎﻋﻴﺔ ﻭﺛﻘﺎﻓﻴﺔ ‪ ،(...‬ﰒ ﻳﺴﺘﺨﺪﻡ ﻫﺬﻩ ﺍﻟﺘﺼﻨﻴﻒ ﻟﺘﺠﻤﻴﻊ‬
‫ﻗﻮﺍﺋﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﺴﺐ ﺍ‪‬ﺎﻝ ﺍﻟﻮﻇﻴﻔﻲ ﻭﻧﻮﻉ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ‪ .‬ﻳﻔﻴﺪ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﰲ ﻣﻘﺎﺭﻧﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﻄﺒﻴﻌﺔ ﻧﻔﺴﻬﺎ ﻣﻊ ﺑﻌﻀﻬﺎ ﺍﻟﺒﻌﺾ‪ ،‬ﻭﻳﺴﺎﻋﺪ ﻋﻠﻰ ﺗﻮﺣﻴﺪ ﺍﳌﺒﺎﺩﺉ ﺍﻟﱵ ﻋﻠﻰ ﺃﺳﺎﺳﻬﺎ ﻳﺘﻢ ﺗﻘﻴﻴﻢ ﻛﻞ ﻓﺌﺔ‬
‫ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺑﺎﻟﻨﻈﺮ ﺇﱃ ﺗﻌﺪﺩ ﺃﻫﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻓﻬﻲ ﻻ ‪‬ﺪﻑ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﻨﻤﻮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻓﺤﺴﺐ ﺑﻞ‬
‫ﺗﺴﻌﻰ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﲟﺨﺘﻠﻒ ﺃﺑﻌﺎﺩﻫﺎ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ )ﻭﻫﻲ ﻣﻦ ﺃﻫﺪﺍﻑ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ(‪،‬‬
‫ﳝﻜﻦ ﺗﺼﻨﻴﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻘﺎ ﻷﻫﺪﺍﻓﻬﺎ ﰲ ﺃﺭﺑﻊ ﳎﻤﻮﻋﺎﺕ‪ :‬ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ‬
‫ﺍﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﺔ ﺛﻘﺎﻓﻴﺔ ﻭﻋﻠﻤﻴﺔ ﻭﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺑﻌﺪ ﺩﻭﱄ‪.‬‬

‫‪ 1-2-2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ :‬ﳜﺺ ﻫﺬﺍ ﺍﻹﻋﻔﺎﺀ ﺍﻟﺪﺍﺋﻢ ﺑﻌﺾ ﺍﻷﻧﺸﻄﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﳌﺸﺎﺭﻳﻊ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭﻳﺔ ﺍﻟﱵ ﳍﺎ ﺃﳘﻴﺔ ﻛﺒﲑﺓ ﰲ ﺑﺮﻧﺎﻣﺞ ﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﻛﺘﻠﻚ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﱵ ﺗﻘﺪﻡ ﺇﱃ ﺍﻷﺷﺨﺎﺹ ﺍﻟﻄﺒﻴﻌﻴﲔ‬
‫ﻭﺍﻷﺷﺨﺎﺹ ﺍﻻﻋﺘﺒﺎﺭﻳﲔ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ ﻣﻦ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻷﺭﺑﺎﺡ ﺍﳌﻬﻨﻴﺔ‪ ،‬ﻭﻛﺬﻟﻚ ﺍﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻨﺸﺎﻁ ﺍﳌﻬﲏ ﻗﺼﺪ‬
‫ﺟﺬﺏ ﻭﺗﻄﻮﻳﺮ ﺍﻹﺳﺘﺜﻤﺎﺭﺍﺕ ﰲ ﻣﺸﺎﺭﻳﻊ ﻣﻌﻴﻨﺔ‪ ،‬ﻭﰲ ﻣﻨﺎﻃﻖ ﺧﺎﺻﺔ ﺍﻟﱵ ﲢﺘﺎﺝ ﺇﱃ ﺗﻨﻤﻴﺔ‪ ،‬ﺿﻒ ﺇﱃ ﺫﻟﻚ ﺗﺪﻓﻖ‬
‫ﺭﺃﺱ ﺍﳌﺎﻝ ﻭﻣﺴﺎﳘﺘﻪ ﰲ ﻣﻨﺎﻃﻖ ﻭﳎﺎﻻﺕ ﻣﻌﻴﻨﺔ ‪‬ﺪﻑ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ‪.‬‬

‫‪ 1‬ﺍﳌﺎﺩﺓ ‪ 28‬ﻣﻦ ﺍﻟﻘﺎﻧﻮﻥ ‪ 15-18‬ﺍﳌﺘﻀﻤﻦ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺼﺎﺩﺭ ﺑﺘﺎﺭﻳﺦ ‪ 2018/09/02‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ‪.53‬‬

‫‪233‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 2-2-2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ‪ :‬ﳉﺄﺕ ﺍﻟﺪﻭﻟﺔ ﰲ ﺇﻃﺎﺭ ﺳﻴﺎﺳﺘﻬﺎ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺇﱃ ﻣﻨﺢ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﺑﻐﻴﺔ ﺗﻄﻮﻳﺮ ﺍﻻﻗﺘﺼﺎﺩ ﺑﺪﺭﺟﺔ ﺃﻭﱃ‪ ،‬ﻟﻜﻦ ﰲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ ﻭﰲ ﺇﻃﺎﺭ ﲢﻘﻴﻖ ﺳﻴﺎﺳﺘﻬﺎ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﺍﺳﺘﻌﻤﻠﺖ‬
‫ﻫﺬﻩ ﺍﻷﺩﺍﺓ ﻟﺪﻋﻢ ﻭﲢﺴﲔ ﻭﺿﻌﻴﺔ ﺑﻌﺾ ﺍﻟﻄﺒﻘﺎﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﻛﻞ ﺍﳌﻴﺎﺩﻳﻦ‪.‬‬

‫ﻳﻌﲏ ‪‬ﺎ ﺗﻠﻚ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﱵ ﲤﻨﺢ ﻟﻸﻓﺮﺍﺩ ﻭ‪/‬ﺃﻭ ﻟﻠﻤﺆﺳﺴﺎﺕ ﺍﻟﱵ ﻻ ‪‬ﺪﻑ ﺇﱃ ﲢﻘﻴﻖ ﺍﻷﺭﺑﺎﺡ‬
‫ﻛﺎﳌﺆﺳﺴﺎﺕ ﺍﻟﺪﻳﻨﻴﺔ‪ ،‬ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ‪ ،‬ﺑﻐﺮﺽ ﺣﺚ ﻭﺗﺸﺠﻴﻊ ﻫﺬﻩ ﺍﻟﻔﺌﺎﺕ ﻭﺍﳌﻨﻈﻤﺎﺕ ﻋﻠﻰ ﻓﻌﻞ ﺍﳋﲑ‪1 .‬ﻛﻤﺎ‬
‫ﺃﻥﹼ ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ ﲣﺺ ﺑﻌﺾ ﻓﺌﺎﺕ ﺍ‪‬ﺘﻤﻊ ﻛﺎﻟﻄﺒﻘﺎﺕ ﺍﻹﺟﺘﻤﺎﻋﻴﺔ ﺍﶈﺮﻭﻣﺔ ﻣﺜﻞ ﺍﳌﻌﻮﻗﲔ ﻭﻫﺬﺍ ﰲ ﺇﻃﺎﺭ‬
‫ﲨﻌﻴﺎﺕ ﺍﳌﻌﺎﻗﲔ ﺍﳌﻌﺘﻤﺪﺓ‪ ،‬ﻭﺍﳉﻤﻌﻴﺎﺕ ﺫﺍﺕ ﺍﻟﻄﺎﺑﻊ ﺍﻹﻧﺴﺎﱐ ﻭﻣﻌﻄﻮﰊ ﺍﳊﺮﺏ ﻭﺃﺑﻨﺎﺀ ﺍﻟﺸﻬﺪﺍﺀ ﻭﺃﺻﺤﺎﺏ ﺍﻟﺪﺧﻮﻝ‬
‫ﺍﻟﻀﻌﻴﻔﺔ ﻗﺼﺪ ﲢﺴﲔ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺸﺮﺍﺋﻴﺔ ﳍﺬﻩ ﺍﻟﻔﺌﺎﺕ ﻣﻦ ﺧﻼﻝ ﺗﻄﻮﻳﺮ ﺃﻧﺸﻄﺘﻬﻢ ﻭﲢﺴﲔ ﻇﺮﻭﻓﻬﻢ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪.‬‬

‫‪ 3-2-2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻟﺜﻘﺎﰲ ﻭﺍﻟﻌﻠﻤﻲ‪ :‬ﺇﻥﹼ ﺍﻟﺘﺤﻮ‪‬ﻻﺕ ﺍﻟﺴﺮﻳﻌﺔ ﺍﻟﱵ ﻳﻌﻴﺸﻬﺎ ﺍﻟﻌﺎﱂ ﺍﳌﻌﺎﺻﺮ‪ ،‬ﻛﺎﻥ‬
‫ﻭﺭﺍﺀ ﳉﻮﺀ ﻣﻌﻈﻢ ﺍﻟﺪﻭﻝ ﻟﻠﺘﻜﻴﻒ ﻣﻊ ﻣﻘﺘﻀﻴﺎﺕ ﺍﻟﺒﻴﺌﺔ‪ ،‬ﻭﻫﺬﺍ ﺍﻟﺘﻄﻮﺭ ﰲ ﳐﺘﻠﻒ ﳎﺎﻻﺕ ﺍﳊﻴﺎﺓ‪ ،‬ﻭﺫﻟﻚ ﲟﻨﺢ‬
‫ﺇﻏﺮﺍﺀﺍﺕ ﻭﺇﻋﻔﺎﺀﺍﺕ ﺩﺍﺋﻤﺔ ﻟﻠﻨﺸﺎﻃﺎﺕ ﺍﻟﻌﻠﻤﻴﺔ ﻭﺍﻟﺜﻘﺎﻓﻴﺔ ﻗﺼﺪ ﺗﺸﺠﻴﻊ ﺍﻟﺒﺤﺚ ﺍﻟﻌﻠﻤﻲ ﻭﺍﳌﻌﺮﻓﺔ ﺍﻟﺘﻘﻨﻴﺔ‪ ،‬ﻷﻥ ﺍﻟﺘﻘﺪﻡ‬
‫ﺍﻟﻌﻠﻤﻲ ﻭﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ‪ ،‬ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﺪﻓﻊ ﺍﳌﺴﺘﺜﻤﺮ ﺇﱃ ﺍﻟﺘﺰﺍﻳﺪ ﺍﳌﺴﺘﻤﺮ ﰲ ﺍﺳﺘﺜﻤﺎﺭ ﺃﻣﻮﺍﻟﻪ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻓﻬﻮ ﺃﺳﺎﺱ‬
‫ﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﻛﻤﺎ ﺃﻥ ﺍﳍﺪﻑ ﺍﻷﺳﺎﺳﻲ ﻣﻦ ﻫﺬﻩ ﺍﻹﻋﻔﺎﺀﺍﺕ ﻫﻮ ‪‬ﻴﺌﺔ ﺍﻟﺬﻫﻨﻴﺎﺕ ﺣﱴ ﺗﺘﻤﺎﺷﻰ ﻭﺗﺘﻜﻴﻒ ﻣﻊ ﺍﻟﺘﺤﻮﻻﺕ‬
‫ﻭﺍﻟﺘﻐﲑﺍﺕ ﺍﳊﺎﺻﻠﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻳﲔ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪.‬‬

‫‪ 4-2-2‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ ﺍﻟﺒﻌﺪ ﺍﻟﺪﻭﱄ )ﺑﻌﺪ ﺳﻴﺎﺳﻲ(‪ :‬ﻳﻘﺼﺪ ‪‬ﺎ ﺗﻠﻚ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﳍﺎﺩﻓﺔ ﺇﱃ ﺗﺪﻋﻴﻢ‬
‫ﻭﺗﻌﺰﻳﺰ ﺍﻟﻌﻼﻗﺎﺕ ﺍﻟﺴﻴﺎﺳﻴﺔ ﻣﻊ ﺍﻟﺪﻭﻝ ﺍﻷﺧﺮﻯ‪ ،‬ﺑﻐﺮﺽ ﲡﻨﺐ ﺍﻹﺯﺩﻭﺍﺝ ﺍﻟﻀﺮﻳﱯ ﻋﻦ ﻃﺮﻳﻖ ﺇﺑﺮﺍﻡ ﺍﺗﻔﺎﻗﻴﺎﺕ ﺛﻨﺎﺋﻴﺔ‬
‫ﻭﺍﺗﻔﺎﻗﺎﺕ ﻣﺘﻌﺪﺩﺓ ﺍﻷﻃﺮﺍﻑ ﰲ ﻫﺬﺍ ﺍﻟﺸﺄﻥ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺜﺎﻟﺚ‪ :‬ﺍﻛﺘﺴﺎﺏ ﺃﺩﻭﺍﺕ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﺘﺤﻜﻢ ﻓﻴﻬﺎ‬

‫ﻻ ﳝﻜﻦ ﺍﻟﻘﻴﺎﻡ ﺑﺄﻱ ﻋﻤﻠﻴﺔ ﻗﻴﺎﺱ ﻭﺗﻘﻴﻴﻢ ﻣﺎ ﱂ ﺗﺘﻮﻓﺮ ﺍﻷﺩﻭﺍﺕ ﺍﻟﱵ ﺗﺴﻤﺢ ﺑﺬﻟﻚ‪ ،‬ﻭﺗﻌﺘﱪ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻌﻤﻮﺩ‬
‫ﺍﻟﻔﻘﺮﻱ ﳍﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ‪ ،‬ﳌﺎ ﺗﺘﻄﻠﺒﻪ ﻣﻦ ﺑﻴﺎﻧﺎﺕ ﺗﻔﺼﻴﻠﻴﺔ ﻣﻦ ﻣﺼﺎﺩﺭ ﻣﺘﻌﺪﺩﺓ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺇﻃﺎﺭﺍ ﺗﻨﻈﻴﻤﻴﺎ ﻭﻗﺎﻧﻮﻧﻴﺎ‬
‫ﻳﺴﻤﺢ ﺑﺘﻮﻓﲑ ﺗﻠﻚ ﺍﳌﻌﻠﻮﻣﺎﺕ‪.‬‬

‫‪1‬ﳛﻲ ﳋﻀﺮ‪ ،‬ﺩﻭﺭ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺩﻋﻢ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﻣﺆﺳﺴﺔ ﺍﳌﻄﺎﺣﻦ‬
‫ﺍﻟﻜﱪﻯ ﻟﻠﺠﻨﻮﺏ‪ -‬ﺑﺴﻜﺮﺓ‪ ،‬ﻣﺬﻛﺮﺓ ﻟﻨﻴﻞ ﺷﻬﺎﺩﺓ ﺍﳌﺎﺟﺴﺘﲑ‪ ،‬ﲣﺼﺺ ﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﳏﻤﺪ ﺑﻮﺿﻴﺎﻑ ﺍﳌﺴﻴﻠﺔ‪،‬‬
‫‪ ،2007‬ﺹ ‪.25‬‬

‫‪234‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -1‬ﺗﻄﻮﻳﺮ ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﺗﻌﺘﱪ ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳌﻮﺛﻮﻗﺔ ﻋﺎﻣﻼﹰ ﺭﺋﻴﺴﻴ‪‬ﺎ ﰲ ﺿﻤﺎﻥ ﻣﻮﺛﻮﻗﻴﺔ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ‪ .‬ﺃﻓﻀﻞ ﻣﺼﺪﺭ ﺃﻭﱄ ﻟﻘﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﻫﻮ ﺍﻹﻗﺮﺍﺭﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﻜﻠﻔﲔ‪ .‬ﻭﺗﺸﻤﻞ ﺍﳌﺼﺎﺩﺭ ﺍﻷﺧﺮﻯ ﻟﻘﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﳊﺴﺎﺑﺎﺕ ﺍﻟﻮﻃﻨﻴﺔ‪ ،‬ﻭﺍﳌﺴﺢ ﺍﻟﺴﻜﺎﱐ‪،‬‬
‫ﻭﺍﺳﺘﻘﺼﺎﺀﺍﺕ ﻗﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﺔ‪ ،‬ﻭﺇﺣﺼﺎﺀﺍﺕ ﺍﻟﺘﺠﺎﺭﺓ ﻭﺍﻹﻧﺘﺎﺝ‪ .‬ﻭﺗﺴﺘﺨﺪﻡ ﻣﺼﺎﺩﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻫﺬﻩ ﺃﻳﻀ‪‬ﺎ ﻟﻠﺘﺤﻘﻖ ﻣﻦ‬
‫ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﺘﻀﻤﻦ ﺍﻟﻄﺮﻕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻹﺳﻘﺎﻃﺎﺕ ﺍﻟﻨﻤﻮﺫﺝ‬
‫ﺍﻹﲨﺎﱄ‪ ،‬ﺃﻭ ﳕﻮﺫﺝ ﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﺃﻭ ﳕﻮﺫﺝ ﺍﻟﺘﺤﻔﻴﺰ ﺍ‪‬ﻬﺮﻱ‪ ،‬ﺍﺳﺘﻨﺎﺩﺍﹰ ﺇﱃ ﻛﻔﺎﻳﺔ ﻭﻣﻮﺛﻮﻗﻴﺔ ﻗﺎﻋﺪﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ‪.‬‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻳﻼﺣﻆ ﻏﻴﺎﺏ ﻧﻈﺎﻡ ﻣﺪﻣﺞ ﻟﻺﻋﻼﻡ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﳝﻜﻨﻬﺎ ﻣﻦ ﺍﻟﻘﻴﺎﻡ ﺑﺈﺣﺼﺎﺀ‬
‫ﺷﺎﻣﻞ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺇﻋﺪﺍﺩ ﻣﻌﻄﻴﺎﺕ ﺫﺍﺕ ﻣﺼﺪﺍﻗﻴﺔ ﻭﻣﻮﺛﻮﻗﺔ‪ .1‬ﻭﻻ ﳝﻜﻦ ﺃﻥ ﻳﺘﺤﻘﻖ ﺫﻟﻚ ﺇﻻ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺃﺩﻭﺍﺕ‬
‫ﻓﻌﺎﻟﺔ ﰲ ﳎﺎﻝ ﺍﻹﺣﺼﺎﺀ‪ ،‬ﻟﺬﻟﻚ ﳚﺐ ﺗﻄﻮﻳﺮ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﲢﺘﻮﻱ ﻋﻠﻰ ﺑﻴﺎﻧﺎﺕ ﻣﻔﺼﻠﺔ ﺑﺸﻜﻞ ﻛﺎﻑ‪ ‬ﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ‬
‫ﻟﻀﻤﺎﻥ ﺟﻮﺩﺓ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺟﻌﻠﻬﺎ ﰲ ﻣﺘﻨﺎﻭﻝ ﻣﻦ ﳛﺘﺎﺟﻬﺎ ﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻘﻴﻴﻢ‪ .‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﲣﻄﻴﻂ ﺃﻱ ﺗﻄﻮﻳﺮ ﻳﺘﻌﻠﻖ‬
‫ﺑﻘﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﺿﺮﻳﺒﻴﺔ ﳍﺬﺍ ﺍﻟﻐﺮﺽ‪ ،‬ﻓﺠﻮﺩﺓ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﻓﻌﺎﻟﻴﺔ ﻣﻌﺎﳉﺘﻬﺎ ﺗﺘﺤﻘﻖ ﺑﺎﳌﻮﺍﺯﺍﺓ ﻣﻊ ﺗﻄﻮﺭﻫﺎ‪ .‬ﻳﺘﻄﻠﺐ ﻫﺬﺍ ﺃﻥ‬
‫‪2‬‬
‫ﺗﺘﻮﻓﺮ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ‪:‬‬
‫‪ -‬ﺇﻣﻜﺎﻧﻴﺎﺕ ﻣﻌﻠﻮﻣﺎﺗﻴﺔ )ﺗﻜﻨﻮﻟﻮﺟﻴﺔ( ﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺗﻘﺪﱘ ﺇﺣﺼﺎﺋﻴﺎﺕ ﰲ ﺍﻟﻮﻗﺖ ﺍﳊﻘﻴﻘﻲ ﺗﺘﻌﻠﻖ ﺑﺘﻜﻠﻔﺔ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﺴﺎﺭﻳﺔ ﺍﳌﻔﻌﻮﻝ ﻭﺗﺴﻤﺢ ﺑﺈﺟﺮﺍﺀ ﺍﶈﺎﻛﺎﺓ ﺍﻟﱵ ﻳﺘﻄﻠﺒﻬﺎ ﺗﺼﻤﻴﻢ ﺃﻱ ﺇﺟﺮﺍﺀ ﺿﺮﻳﱯ؛‬
‫‪ -‬ﻣﻮﺍﺭﺩ ﺑﺸﺮﻳﺔ ﻣﺘﺨﺼﺼﺔ ﻋﺎﻟﻴﺔ ﺍﻟﺘﺄﻫﻴﻞ )ﺍﻟﺘﺨﺼﺺ ﰲ ﲢﻠﻴﻞ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﱪﺍﻣﺞ ﺍﳌﻌﻠﻮﻣﺎﺗﻴﺔ(‪.‬‬

‫ﻛﻤﺎ ﻳﺘﻮﺟﺐ ﻋﻠﻰ ﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻮﺳﻴﻊ ﺍﶈﺎﻛﺎﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺸﻤﻞ ﺍﻋﺘﺒﺎﺭﺍﺕ ﺃﻛﺜﺮ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ ،3‬ﺑﺪﻻ ﻣﻦ‬
‫ﺍﻻﻛﺘﻔﺎﺀ ﺑﺘﻘﺪﻳﺮ ﺍﻵﺛﺎﺭ ﺍﳌﺎﻟﻴﺔ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺘﺮﺣﺔ‪ ،‬ﻓﻴﺠﺐ ﻣﺜﻼ ﻋﻨﺪ ﺗﻘﺪﱘ ﺍﻗﺘﺮﺍﺡ ﺇﺟﺮﺍﺀ ﺿﺮﻳﱯ ﻣﺎ ﺗﻮﻗﻊ ﺁﺛﺎﺭ‬
‫ﺍﻟﺘﻐﲑ ﰲ ﺍﻟﺴﻠﻮﻙ ﺍﻻﺳﺘﻬﻼﻛﻲ ﺍﻟﻨﺎﺟﻢ ﻋﻦ ﻫﺬﺍ ﺍﻹﺟﺮﺍﺀ‪ ،‬ﺃﻭ ﺗﻮﻗﻊ ﺍﻟﺘﻐﲑ ﺍﳌﺘﻮﻗﻊ ﰲ ﺣﺠﻢ ﺍﻹﻧﺘﺎﺝ ﺃﻭ ﻋﺪﺩ ﻣﻨﺎﺻﺐ‬
‫ﺍﻟﺸﻐﻞ ﺍﳌﻤﻜﻦ ﺗﻮﻓﲑﻫﺎ‪ .‬ﻭﻫﺬﺍ ﻳﺘﻄﻠﺐ ﺗﻄﻮﻳﺮ ﳕﺎﺫﺝ ﳏﺎﻛﺎﺓ ﳝﺴﺢ ﺑﺬﻟﻚ‪.‬‬

‫ﻛﻤﺎ ﳝﻜﻦ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﱵ ﻳﻮﻓﺮﻫﺎ ﺍﻹﺣﺼﺎﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ‪ ،‬ﺍﻟﺬﻱ ﻧﺺ ﻋﻠﻴﻪ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ‬
‫‪ ،4123/10‬ﻭﺍﻟﺬﻱ ﻳﻬﺪﻑ ﺇﱃ ﺍﻟﺘﻌﺮ‪‬ﻑ ﺑﺼﻮﺭﺓ ﻣﻨﻬﺠﻴﺔ ﻋـﻠﻰ ﳎﻤﻮﻉ ﺍﻟﻜﻴﺎﻧﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻹﺩﺍﺭﻳﺔ ﻣﻦ ﺃﺟﻞ‬

‫‪ 1‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪ ،2013‬ﺹ ‪.35‬‬
‫‪2 Mustapha BENSAHLI, Op.cit, P153.‬‬
‫‪ 3‬ﻧﻔﺲ ﺍﳌﻜﺎﻥ‬
‫‪ 4‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 123/10‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2010/04/28‬ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﺸﺮﻭﻁ ﺍﻟﻌﺎﻣﺔ ﻟﺘﺤﻀﲑ ﺍﻹﺣﺼﺎﺀ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺗﻨﻔﻴﺬﻩ‪ ،‬ﺍﳉﺮﻳﺪﺓ‬
‫ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪. 28‬‬

‫‪235‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺇﻗﺎﻣﺔ ﺑﻄﺎﻗﻴﺔ ﻋﺎﻣﺔ ﻋﻦ ﺍﳌﺆﺳﺴﺎﺕ ﻭﺍﳍﻴﺌﺎﺕ‪ ،‬ﻭﺇﺟﺮﺍﺀ ﻣﺴـﺢ ﻣﻌﻤﻖ ﳝﻜﻦ ﻣﻦ ﺍﻻﺳﺘﺠﺎﺑﺔ ﻟﻼﺣﺘﻴﺎﺟﺎﺕ ﻭﺍﻻﻧﺸﻐﺎﻻﺕ‬
‫ﰲ ﳎﺎﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻓﻬﺬﺍ ﺍﻟﻨﻮﻉ ﻣﻦ ﺍﻹﺣﺼﺎﺀ ﺑﺈﻣﻜﺎﻧﻪ ﺃﻥ ﻳﻮﻓﺮ ﻛﻤﺎ ﻛﺒﲑﺍ ﻣﻦ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﳌﺎﻟﻴﺔ ﺍﻟﱵ ﺗﺴﺎﻋﺪ ﰲ ﻭﺿﻊ ﺑﺮﺍﻣﺞ ﺍﶈﺎﻛﺎﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻛﻤﺎ ﳚﺐ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﻹﻋﻼﻡ ﻭﺍﻻﺗﺼﺎﻝ‪ ،‬ﺑﺎﻹﺳﺮﺍﻉ ﰲ ﺗﻌﻤﻴﻢ ﺗﻄﺒﻴﻘﺎﺕ ﺍﻹﺩﺍﺭﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔ )‪ ،(JIBAYA'TIC‬ﺍﻟﺬﻱ ﻻ ﻳﺰﺍﻝ ﰲ ﻣﺮﺣﻠﺔ ﺍﻟﺘﺠﺮﺑﺔ‪ ،‬ﻟﺘﻤﻜﲔ ﻛﺎﻓﺔ ﺍﳌﻜﻠﻔﲔ ﻣﻦ ﺗﻘﺪﱘ ﺗﺼﺮﳛﺎ‪‬ﻢ‬
‫ﺇﻟﻜﺘﺮﻭﻧﻴﺎ‪ ،‬ﻭﳚﺐ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺗﻄﻮﻳﺮ ﻫﺬﺍ ﺍﻟﱪﻧﺎﻣﺞ ﻭﺗﻀﻤﻴﻨﻪ ﻛﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻼﺯﻣﺔ ﻟﻌﻤﻠﻴﺔ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻛﻞ ﺍﳌﺼﺎﱀ ﺍﳋﺎﺭﺟﻴﺔ ﺍﳌﺴﲑﺓ ﻟﻠﺸﺄﻥ ﺍﻟﻀﺮﻳﱯ ) ﻣﺪﻳﺮﻳﺔ ﻛﱪﻳﺎﺕ ﺍﳌﺆﺳﺴﺎﺕ‪ ،‬ﻣﺮﺍﻛﺰ ﺍﻟﻀﺮﺍﺋﺐ‬
‫ﻭﺍﳌﺮﺍﻛﺰ ﺍﳉﻮﺍﺭﻳﺔ ﻟﻠﻀﺮﺍﺋﺐ(‬

‫‪ -2‬ﺗﺴﻬﻴﻞ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﳋﺎﺭﺟﻴﺔ‬

‫ﺍﻻﺳﺘﻘﻼﻟﻴﺔ ﺍﻟﻜﺎﻓﻴﺔ ﰲ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﻣﻌﺎﳉﺘﻬﺎ ﻫﻲ ﺃﺩﺍﺓ ﻣﻬﻤﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻓﺎﻻﻓﺘﻘﺎﺭ‬
‫ﺇﱃ ﺍﻻﺳﺘﻘﻼﻟﻴﺔ ﻳﻌﻮﻕ ﺗﻘﺪﱘ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺍﳌﻨﺎﺳﺒﺔ ﻭﺫﺍﺕ ﺍﻟﻨﻮﻋﻴﺔ ﺍﳉﻴﺪﺓ‪ ،‬ﻷﻧﻪ ﻳﻌﲏ ﺍﻻﻋﺘﻤﺎﺩ ﺑﺸﻜﻞ ﻛﺒﲑ ﻋﻠﻰ "ﺣﺴﻦ‬
‫ﺍﻟﻨﻴﺔ" ﻟﺼﺎﺣﺐ ﺍﳌﻌﻠﻮﻣﺎﺕ‪ .‬ﻟﺬﻟﻚ‪ ،‬ﳚﺐ ﺇﻋﻄﺎﺀ ﺍﳉﻬﺔ ﺍﳌﺴﺆﻭﻟﺔ ﻋﻦ ﺍﻟﺘﻘﺪﻳﺮﺍﺕ ﺃﻗﺼﻰ ﺩﺭﺟﺔ ﳑﻜﻨﺔ ﻣﻦ ﺍﻻﺳﺘﻘﻼﻟﻴﺔ‬
‫ﻟﻠﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﻣﻌﺎﳉﺘﻬﺎ‪.‬‬

‫ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﺟﺪ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﳛﻮﺯ ﻛﻞ ﻣﻨﻬﺎ ﻣﻌﻠﻮﻣﺎﺕ‬
‫ﺧﺎﺻﺔ ‪‬ﺎ )ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ‪ ،‬ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺋﻴﺎﺕ‪ ،‬ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ‪،‬‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻺﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﻭﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﺴﻴﲑ ﺍﻟﻘﺮﺽ ﺍﳌﺼﻐﺮ(‪ .‬ﻭﰲ ﻛﺜﲑ‬
‫ﻣﻦ ﺍﳊﺎﻻﺕ ﺗﺴﻔﺮ ﻋﻤﻠﻴﺎﺕ ﺍﳌﻘﺎﺭﺑﺔ ﺍﻟﱵ ﺗﻘﻮﻡ ‪‬ﺎ ﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ ﻟﻘﺮﺍﺭﺍﺕ ﻣﻨﺢ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺒﻠﻐﻬﺎ‬
‫ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺇﱃ ﺍﳌﺪﻳﺮﻳﺎﺕ ﺍﻟﻮﻻﺋﻴﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻋﻦ ﻓﻮﺍﺭﻕ ﺑﲔ ﺍﻟﻘﻮﺍﺋﻢ ﺍﳌﻀﺒﻮﻃﺔ ﻭﻗﺮﺍﺭﺍﺕ ﺍﻹﻟﻐﺎﺀ‬
‫ﺍﳌﺒﻠﻐﺔ‪ .1‬ﺑﺎﻟﺘﺎﱄ ﳚﺐ ﺍﻟﺘﻨﺴﻴﻖ ﺑﲔ ﲨﻴﻊ ﺗﻠﻚ ﺍﳍﻴﺌﺎﺕ ﻣﻦ ﺟﻬﺔ‪ ،‬ﻭﻣﻦ ﺟﻬﺔ ﺃﺧﺮﻯ ﺑﻴﻨﻬﺎ ﻭﺑﲔ ﺍﳉﻬﺔ ﺍﻟﱵ ﺗﻮﻛﻞ ﺇﻟﻴﻬﺎ‬
‫ﻋﻤﻠﻴﺔ ﺍﻟﺘﻘﺪﻳﺮ‪.‬‬

‫ﻳﺘﺤﻘﻖ ﻫﺬﺍ ﺍﻟﺘﻨﺴﻴﻖ ﻣﻦ ﺧﻼﻝ ﺍﻹﻟﺰﺍﻡ ﺍﻟﻘﺎﻧﻮﱐ ﺑﻀﺮﻭﺭﺓ ﺍﻟﺘﻨﺴﻴﻖ ﻭﺗﻘﺪﱘ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﺃﻭ ﻣﻦ ﺧﻼﻝ ﺇﺑﺮﺍﻡ ﺍﺗﻔﺎﻗﺎﺕ‬
‫ﻟﺘﺒﺎﺩﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺗﺘﻀﻤﻦ ﻭﺿﻊ ﺁﻟﻴﺎﺕ ﺗﺴﻤﺢ ﺑﺎﻟﻮﺻﻮﻝ ﺍﻟﺴﺮﻳﻊ ﻭﺍﳌﻼﺋﻢ ﻟﻠﺒﻴﺎﻧﺎﺕ؛ ﻭﳝﻜﻦ ﺃﻥ ﺗﻨﺺ ﻫﺬﻩ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ‬

‫‪ 1‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﻟﺴﻨﺔ ‪ ، 2013‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.35‬‬

‫‪236‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﻋﻠﻰ ﻣﺘﻄﻠﺒﺎﺕ ﳏﺪﺩﺓ ﻭﻣﻔﺼﻠﺔ ﻟﻠﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﺍﻟﻮﺳﺎﺋﻞ ﺍﳌﺴﺘﺨﺪﻣﺔ ﻟﻨﻘﻠﻬﺎ‪ ،‬ﻭﺩﻭﺭﻳﺘﻬﺎ ﻭﺗﻮﺍﺭﻳﺦ ﺗﺴﻠﻴﻤﻬﺎ‪ ،‬ﻭﻫﻮﻳﺔ ﺍﳌﺴﺆﻭﻟﲔ‬
‫ﻋﻦ ﺇﺩﺍﺭﺓ ﺍﻻﺗﻔﺎﻕ ﰲ ﻛﻞ ﻣﺆﺳﺴﺔ‪.‬‬

‫‪ -3‬ﻃﺮﻳﻘﺔ ﺍﻟﺘﻘﺪﻳﺮ ﻭﻣﻌﺎﳉﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‬

‫ﻛﻤﺎ ﻫﻮ ﻣﻌﻤﻮﻝ ﺑﻪ ﰲ ﺃﻏﻠﺐ ﺍﻟﺪﻭﻝ‪ ،‬ﻓﺈﻥ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻷﻛﺜﺮ ﺍﺳﺘﺨﺪﺍﻣﺎ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﻃﺮﻳﻘﺔ‬
‫ﺧﺴﺎﺋﺮ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ ،‬ﻭﻫﻲ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﱵ ﺗﻮﺻﻲ ‪‬ﺎ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺃﻣﺎ ﻓﻴﻤﺎ ﳜﺺ ﺑﻜﻴﻔﻴﺔ ﻣﻌﺎﳉﺔ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻓﺎﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺫﻟﻚ ﺗﺘﻤﺜﻞ ﰲ ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﳉﺰﺋﻴﺔ ﺍﻟﺬﻱ ﻳﺘﻢ ﺇﻧﺸﺎﺅﻩ ﻣﻦ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺘﺼﺮﻳﺢ‬
‫ﺍﻟﻀﺮﻳﱯ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻹﺿﺎﻓﻴﺔ ﺍﻟﱵ ﻳﺘﻢ ﰎ ﺍﳊﺼﻮﻝ ﻋﻠﻴﻬﺎ ﻣﻦ ﳐﺘﻠﻒ ﺍﳌﺼﺎﺩﺭ ﺍﻷﺧﺮﻯ )ﻫﻴﺌﺎﺕ ﺇﺩﺍﺭﻳﺔ ﻫﻴﺌﺔ ﺍﻹﺣﺼﺎﺀ‬
‫‪،‬ﻣﻨﻈﻤﺎﺕ ﻣﻬﻨﻴﺔ ‪ ،(...‬ﺃﻭ ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺎﺕ ﺍﺳﺘﻘﺼﺎﺋﻴﺔ‪.‬‬

‫ﻭﻋﻠﻴﻪ ﳚﺐ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺗﻄﻮﻳﺮ ﳕﺎﺫﺝ ﺍﶈﺎﻛﺎﺓ ﺍﻟﱵ ﺗﺴﻤﺢ ﺑﺘﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﺇﻋﺎﺩﺓ‬
‫ﺣﺴﺎﺏ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻟﱵ ﻛﺎﻥ ﻣﻦ ﺍﳌﻤﻜﻦ ﺃﻥ ﻳﺪﻓﻌﻬﺎ ﻛﻞ ﺍﳌﻜﻠﻒ ﺑﺎﻓﺘﺮﺍﺽ ﻋﺪﻡ ﻭﺟﻮﺩ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺣﻴﺚ ﳝﺜﻞ‬
‫ﺍﻟﻔﺮﻕ ﺑﲔ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺴﺘﺤﻘﺔ ﰲ ﻏﻴﺎﺏ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺪﻓﻮﻋﺔ ﻓﻌﻼ‪ ،‬ﻣﻘﺪﺍﺭ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﳌﻄﻠﺐ ﺍﻟﺮﺍﺑﻊ‪ :‬ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ‬

‫ﻛﻤﺎ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﰲ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ‪ ،‬ﻳﻌﺪ ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺘﺸﻜﻴﻞ ﻣﻴﺰﺍﻧﻴﺔ ﻛﺎﻣﻠﺔ‬
‫ﻟﻠﻤﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻣﻦ ﻣﺘﻄﻠﺒﺎﺕ ﲢﻘﻴﻖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﻦ ﺃﻫﻢ ﺃﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﱵ ﺗﻮﺻﻲ ‪‬ﺎ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ‬
‫ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻛﺬﺍ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ .‬ﻓﺪﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺴﺎﺭ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻣﻦ ﺷﺄﻧﻪ ﺃﻥ ﻳﻨﺴﻖ‬
‫ﺑﺸﻜﻞ ﺃﻓﻀﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻟﺘﺤﻘﻴﻖ ﺍﳌﺴﺎﺀﻟﺔ ﺍﳌﺎﻟﻴﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻳﺎﺕ ﺍﻟﺜﻼﺛﺔ‪:‬‬
‫‪ .1‬ﺍﻟﺴﻴﻄﺮﺓ ﺍﻟﺸﺎﻣﻠﺔ ﺿﻤﻦ ﺍﳊﺪﻭﺩ ﺍﳌﺴﺘﺪﺍﻣﺔ؛‬
‫‪ .2‬ﲢﺪﻳﺪ ﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻟﺘﺨﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪،‬‬
‫‪ .3‬ﻭﺇﺩﺍﺭﺓ ﻛﻔﺎﺀﺓ ﻭﻓﻌﺎﻟﻴﺔ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬

‫ﻭﳝﻜﻦ ﺗﻮﺿﻴﺢ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﻋﺮﺽ ﺩﻭﺭﺓ ﺇﻋﺪﺍﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ* ﻭﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﻛﻴﻔﻴﺔ ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ‬
‫‪1‬‬
‫ﺍﳌﺴﺘﻮﻳﺎﺕ ﺍﻟﺜﻼﺙ ﺍﳌﺬﻛﻮﺭﺓ ﺃﻋﻼﻩ‪ .‬ﲤﺮ ﺩﻭﺭﺓ ﺍﳌﻮﺍﺯﻧﺔ ﺑﺎﳌﺮﺍﺣﻞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫* ﱂ ﻳﻔﺼﻞ ﺍﻟﻘﺎﻧﻮﻥ ‪ 15-18‬ﺍﳌﺘﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﳌﺮﺍﺣﻞ ﺍﳌﺸﻜﻠﺔ ﻟﺪﻭﺭﺓ ﺇﻋﺪﺍﺩ ﻭﺗﻨﻔﻴﺬ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﺃﺣﺎﳍﺎ ﰲ‬
‫ﺍﳌﺎﺩﺓ ‪ 5‬ﻣﻨﻪ ﺇﱃ ﺍﻟﺘﻨﻈﻴﻢ‪.‬‬
‫‪ -1‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ﺹ ‪.253-251‬‬

‫‪237‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﻣﺮﺣﻠﺔ ﺍﻟﺘﺤﻀﲑ‪ :‬ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﳝﻜﻦ ﲢﻘﻴﻖ ﺍﳌﺴﺘﻮﻯ ﺍﻷﻭﻝ ﻭﺍﻟﺜﺎﱐ‬
‫‪ -‬ﻣﺮﺣﻠﺔ ﺍﻻﻋﺘﻤﺎﺩ‪ :‬ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﺗﺘﺤﻘﻖ ﺍﻟﺮﻗﺎﺑﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ ﺍﻟﻘﺒﻠﻴﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻻﻭﻝ ﻭﺍﻟﺜﺎﱐ‬
‫‪ -‬ﻣﺮﺣﻠﺔ ﺍﻟﺘﻨﻔﻴﺬ؛‬
‫‪ -‬ﻣﺮﺣﻠﺔ ﺗﺴﻠﻴﻢ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻗﺎﻧﻮﻥ ﺿﺒﻂ ﺍﳌﻮﺍﺯﻧﺔ‪ :‬ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﺗﺘﺤﻘﻖ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺜﺎﻟﺚ‬

‫‪ -1‬ﻣﺮﺣﻠﺔ ﺍﻟﺘﺤﻀﲑ‬
‫ﲤﺮ ﻋﻤﻠﻴﺔ ﺍﻟﺘﺤﻀﲑ ﻹﻋﺪﺍﺩ ﺍﳌﻮﺍﺯﻧﺔ ﲞﻄﻮﺗﲔ ﺃﺳﺎﺳﻴﺘﲔ‪ ،‬ﲤﺜﻞ ﺍﻷﻭﱃ ﺍﻟﺘﺨﻄﻴﻂ ﻣﺘﻮﺳﻂ ﺍﻷﺟﻞ ﺣﻴﺚ ﳝﻜﻦ ﰲ‬
‫ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﲢﻘﻴﻖ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﳋﻄﻮﺓ ﺍﻟﺜﺎﻧﻴﺔ ﺇﻋﺪﺍﺩ ﺍﳌﻮﺍﺯﻧﺔ ﻭﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﻳﺘﻢ ﲢﺪﻳﺪ‬
‫ﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻟﺘﺨﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ)ﺍﳌﺴﺘﻮﻯ ﺍﻟﺜﺎﱐ(‬

‫‪ 1-1‬ﺍﻟﺘﺨﻄﻴﻂ ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻲ ﻣﺘﻮﺳﻂ ﺍﻷﺟﻞ‪ :‬ﲤﺘﺪ ﻣﻦ ‪ 08‬ﺃﻛﺘﻮﺑﺮ)ﺱ‪ (2-‬ﺇﱃ ﺑﺪﺍﻳﺔ ﺟﺎﻧﻔﻲ )ﺱ‪،(1-‬‬
‫ﺗﺘﻀﻤﻦ ﺍﻟﺘﺨﻄﻴﻂ ﻣﺘﻮﺳﻂ ﺍﻷﺟﻞ ﺍﳌﺘﻤﺜﻞ ﰲ ﺇﻋﺪﺍﺩ ﺍﻹﻃﺎﺭ ﺍﳌﺎﱄ ﺍﳌﺘﻮﺳﻂ ﺍﳌﺪﻯ ﰲ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﳌﺨﺘﻠﻒ ﺍﻟﻘﻄﺎﻋﺎﺕ‬
‫ﺍﻟﻮﺯﺍﺭﻳﺔ ﺍﻟﱵ ﻳﺘﻢ ﻓﻴﻬﺎ ﲢﺪﻳﺪ ﺍﻻﲡﺎﻫﺎﺕ ﻭﺍﻷﻭﻟﻮﻳﺎﺕ ﺍﳊﻜﻮﻣﻴﺔ ﳉﻤﻴﻊ ﺍﻟﻮﺯﺍﺭﺍﺕ‪ ،‬ﺣﻴﺚ ﺗﻘﻮﻡ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺍﺭﺍﺕ ﺑﺘﻮﻗﻊ‬
‫ﺍﺣﺘﻴﺎﺟﺎﺕ ﺍﻹﻧﻔﺎﻕ‪ ،‬ﻭﺍﻟﻘﻴﺎﻡ ﺑﺎﻟﺘﺤﻜﻴﻢ ﻳﺘﻀﺢ ﺑﻌﺪﻫﺎ ﺣﺠﻢ ﺍﻹﻋﺘﻤﺎﺩﺍﺕ ﺍﳌﻄﻠﻮﺑﺔ ﻣﻦ ﻃﺮﻑ ﻛﻞ ﻭﺯﺍﺭﺓ‪ .‬ﻭﻳﻘﻮﻡ ﺍﳌﺪﻳﺮ‬
‫ﺍﻟﻌﺎﻡ ﻟﻠﻤﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﺑﺈﻋﻼﻡ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺑﺘﻮﻗﻌﺎﺕ ﺍﻹﻳﺮﺍﺩﺍﺕ‪ .‬ﻭﺑﻨﺎﺀ ﻋﻠﻰ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺣﻮﻝ ﺍﻟﺘﻮﻗﻌﺎﺕ‬
‫ﻭﺍﻟﻔﺮﺿﻴﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ ﻋﻠﻰ ﺍﳌﺪﻯ ﺍﳌﺘﻮﺳﻂ‪ ،‬ﻳﺘﻢ ﺇﻋﺪﺍﺩ ﻣﺬﻛﺮﺓ ﺍﻻﲡﺎﻫﺎﺕ ﺍﻟﱵ ﺗﺘﻀﻤﻦ ﺧﺼﻮﺻﻴﺎﺕ ﺍﻟﺴﻨﺔ‬
‫ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺣﻴﺚ ﺗﺮﺳﻞ ﺇﱃ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺭﺍﺀ ﺑﻌﺪ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻴﻬﺎ ﻣﻦ ﻃﺮﻑ ﳎﻠﺲ ﺍﳊﻜﻮﻣﺔ‪.1‬‬

‫ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﻧﻼﺣﻆ ﻋﺪﻡ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﻭﺟﻮﺏ ﺍﻋﺘﺒﺎﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺟﺰﺀﺍ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻹﲨﺎﻟﻴﺔ‪ ،‬ﻭﻫﻮ‬
‫ﻣﺎ ﻳﺆﺛﺮ ﻋﻠﻰ ﺗﻮﺍﺯﻥ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﻌﺪﻡ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﺗﺘﻢ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ‬
‫ﺧﻼﻝ ﺇﺩﺭﺍﺟﻬﺎ ﰲ ﺍﳌﻮﺍﺯﻧﺔ ﻭﻣﻌﺮﻓﺔ ﺗﺄﺛﲑﻫﺎ ﻋﻠﻰ ﺍﻟﻌﺠﺰ ﺃﻭ ﺍﻟﻔﺎﺋﺾ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ ﻭﺍﳌﺘﻮﺳﻂ‪ .‬ﻭﺑﺎﻟﺘﺎﱄ‬
‫ﳚﺐ ﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺟﺎﻧﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻟﺘﻜﻮﻳﻦ ﺻﻮﺭﺓ ﺷﺎﻣﻠﺔ ﻋﻦ ﺃﺳﺒﺎﺏ‬
‫ﺍﻟﻌﺠﺰ ﻭﺑﺎﻟﺘﺎﱄ ﺗﻮﻓﲑ ﺍﻟﻘﺪﺭﺓ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﺘﺤﻜﻢ ﰲ ﻋﺠﺰ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ .‬ﻭﳝﻜﻦ ﺗﻮﺿﻴﺢ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺍﳌﺜﺎﻝ ﺍﻟﺘﺎﱄ ﻟﺪﻣﺞ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪ 2015-2013‬ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ‪.‬‬

‫‪ - 1‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪252‬‬

‫‪238‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺟﺪﻭﻝ ‪ :38‬ﳎﺎﻣﻴﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ ﺑﺈﺩﻣﺎﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺪﻭ‪‬ﺎ ﻟﻠﻔﺘﺮﺓ ‪2015-2013‬‬

‫ﺑﺈﺩﻣﺎﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ )ﻣﻠﻴﺎﺭ ﺩﺝ(‬ ‫ﺩﻭﻥ ﺇﺩﻣﺎﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ )ﻣﻠﻴﺎﺭ ﺩﺝ(‬
‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬ ‫‪2015‬‬ ‫‪2014‬‬ ‫‪2013‬‬ ‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫‪2 373,50 3 388,40‬‬ ‫‪3 678,10‬‬ ‫‪2 373,50 3 388,40‬‬ ‫‪3 678,10‬‬ ‫ﺍﳉﺒﺎﻳﺔ ﺍﻟﺒﺘﺮﻭﻟﻴﺔ‬
‫‪2 354,70 2 091,40‬‬ ‫‪2 031,00‬‬ ‫‪2 354,70 2 091,40‬‬ ‫‪2 031,00‬‬ ‫ﺍﳉﺒﺎﻳﺔ ﺍﻟﻌﺎﺩﻳﺔ‬
‫‪374,90‬‬ ‫‪258,50‬‬ ‫‪248,40‬‬ ‫‪374,90‬‬ ‫‪258,50‬‬ ‫‪248,40‬‬ ‫ﺇﻳﺮﺍﺩﺕ ﻏﲑ ﺟﺒﺎﺋﻴﺔ‬
‫‪108,0‬‬ ‫‪106,3‬‬ ‫‪94,1‬‬ ‫ﺍﻹﻳﺮﺍﺩﺍﺕ ﻏﲑ ﺍﶈﺼﻠﺔ‬
‫‪5 211,10 5 844,60‬‬ ‫‪6 051,60‬‬ ‫‪5 103,10 5 738,30‬‬ ‫‪5 957,50‬‬ ‫ﳎﻤﻮﻉ ﺍﻹﻳﺮﺍﺩﺍﺕ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‬
‫‪4 617,0‬‬ ‫‪4 494,3‬‬ ‫‪4 131,6‬‬ ‫‪4 617,0‬‬ ‫‪4 494,3‬‬ ‫‪4 131,6‬‬ ‫ﻧﻔﻘﺎﺕ ﺍﻟﺘﺴﻴﲑ‬
‫‪3 039,3‬‬ ‫‪2 501,4‬‬ ‫‪1 892,3‬‬ ‫‪3 039,3‬‬ ‫‪2 501,4‬‬ ‫‪1 892,3‬‬ ‫ﻧﻔﻘﺎﺕ ﺍﻟﺘﺠﻬﻴﺰ‬
‫‪108,0‬‬ ‫‪106,3‬‬ ‫‪94,1‬‬ ‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪:‬‬
‫‪107,5‬‬ ‫‪105,9‬‬ ‫‪93,8‬‬ ‫ﺿﺮﻳﺒﻴﺔ‬
‫‪0,5‬‬ ‫‪0,4‬‬ ‫‪0,3‬‬ ‫ﲨﺮﻛﻴﺔ‬
‫‪7 764,3‬‬ ‫‪7 102,0‬‬ ‫‪6 118,0‬‬ ‫‪7 656,3‬‬ ‫‪6 995,7‬‬ ‫‪6 023,9‬‬ ‫ﳎﻤﻮﻉ ﺍﻟﻨﻔﻘﺎﺕ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﻣﻦ ﺇﻋﺪﺍﺩ ﺍﻟﻄﺎﻟﺐ ﺑﻨﺎﺀ ﻋﻠﻰ‪ -1 :‬ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺴﻨﻮﻳﺔ ﻟﺒﻨﻚ ﺍﳉﺰﺍﺋﺮ ﻟﺴﻨﻮﺍﺕ ‪2015-2013‬‬
‫‪ -2‬ﺑﻴﺎﻧﺎﺕ ﺍﳉﺪﻭﻟﲔ ‪ 27‬ﻭ ‪ 29‬ﺃﻋﻼﻩ‪.‬‬
‫ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﻋﺪﻡ ﺗﺄﺛﹲﺮ ﺭﺻﻴﺪ ﺍﳌﻴﺰﺍﻧﻴﺔ ﰲ ﺍﳊﺎﻟﺘﲔ ﺑﺈﺩﻣﺎﺝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺑﻌﺪﻡ ﺇﺩﻣﺎﺟﻬﺎ‪ ،‬ﻓﺈﻥ ﺇﺩﻣﺎﺟﻬﺎ‬
‫ﻳﻈﻬﺮ ﺍﳊﺠﻢ ﺍﻟﻔﻌﻠﻲ ﻟﻺﻳﺮﺍﺩﺍﺕ ﺍﳌﻤﻜﻦ ﲢﺼﻴﻠﻬﺎ ﻭﺍﳊﺠﻢ ﺍﻟﻔﻌﻠﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ‪ ،‬ﻓﻔﻲ ﺳﻨﺔ ‪ 2015‬ﻣﺜﻼ ﺗﻜﻮﻥ‬
‫ﺇﻳﺮﺍﺩﺍﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪ 5211.1‬ﻣﻠﻴﺎﺭ ﺩﺝ ﺑﺪﻻ ﻣﻦ ‪ 5103.1‬ﻣﻠﻴﺎﺭ ﺩﺝ‪ ،‬ﻭﺗﻜﻮﻥ ﻧﻔﻘﺎﺕ ﺍﳌﻴﺰﺍﻧﻴﺔ ‪ 7764.3‬ﻣﻠﻴﺎﺭ ﺩﺝ‬
‫ﺑﺪﻻ ﻣﻦ ‪ 7656.3‬ﻣﻠﻴﺎﺭ ﺩﺝ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﻳﺼﺒﺢ ﺑﺎﻹﻣﻜﺎﻥ ﺍﻟﻨﻈﺮ ﰲ ﲣﻔﻴﻒ ﻣﻦ ﻋﺠﺰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺑﺈﻟﻐﺎﺀ ﺟﺰﺀ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ﻏﲑ ﺍﻟﻔﻌﺎﻟﺔ‪ .‬ﻭﻳﻜﻮﻥ ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ ﺃﻛﺜﺮ ﻓﺎﺋﺪﺓ ﻟﻮ ﺗﻮﻓﺮﺕ ﺑﻴﺎﻧﺎﺕ ﺗﻔﺼﻴﻠﻴﺔ ﺣﻮﻝ ﻃﺒﻴﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲝﻴﺚ‬
‫ﳝﻜﻦ ﺗﺼﻨﻴﻔﻬﺎ ﻭﺗﺮﺗﺒﻬﺎ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﻓﻘﺎ ﻟﺘﺼﻨﻴﻒ ﻭﺗﺮﺗﻴﺐ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺣﻴﺚ ﳝﻜﻦ ﲢﺪﻳﺪ ﺃﻱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﳝﻜﻦ ﺇﻟﻐﺎﺋﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﱄ ﺍﻟﺘﺤﻜﻢ ﺃﻓﻀﻞ ﰲ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫ﳝﻜﻦ ﲢﻘﻴﻖ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﻣﺮﺍﺣﻞ ﺑﺈﺗﺒﺎﻉ ﻋﺪﺓ ﺃﺳﺎﻟﻴﺐ ﻣﻨﻬﺎ‪:‬‬
‫‪ -‬ﻭﺿﻊ ﺣﺪ ﺃﻗﺼﻰ ﻟﺘﻜﻠﻔﺔ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺇﻟﻐﺎﺀ ﻛﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﺪﺍﺋﻤﺔ ﻭﺗﻌﻮﻳﻀﻬﺎ ﺑﻨﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻣﺆﻗﺘﺔ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺠﺪﻳﺪ؛‬

‫‪239‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﻭﺿﻊ ﺟﺪﻭﻝ ﺯﻣﲏ ﻹﻋﺎﺩﺓ ﺍﳌﻮﺍﻓﻘﺔ ﺍﻟﺪﻭﺭﻳﺔ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻀﻤﺎﻥ ﺍﻻﻧﻀﺒﺎﻁ ﺍﳌﺎﱄ ﻭﺍﻻﻣﺘﺜﺎﻝ ﻟﻠﻘﻮﺍﻧﲔ‬
‫ﻭﺍﳌﻴﺰﺍﻧﻴﺎﺕ؛‬
‫‪ -‬ﺇﻋﺎﺩﺓ ﺗﺼﻤﻴﻢ ﺃﻭ ﺇﻟﻐﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪ ﻏﲑ ﻓﻌﺎﻟﺔ؛‬

‫‪ 2-1‬ﺇﻋﺪﺍﺩ ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ‪ :‬ﻳﺒﺪﺃ ﺍﻻﻧﻄﻼﻕ ﺍﻟﺮﲰﻲ ﻟﺪﻭﺭﺓ ﲢﻀﲑ ﺍﳌﻮﺍﺯﻧﺔ ﺑﺈﺭﺳﺎﻝ ﺍﳌﺬﻛﺮﺓ ﺇﱃ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺍﺭﺍﺕ ﰲ‬
‫‪‬ﺎﻳﺔ ﺟﺎﻧﻔﻲ ﻣﻦ ﺍﻟﺴﻨﺔ )ﺱ‪ ،(1-‬ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﺍﳌﺬﻛﺮﺓ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﺍﻟﱵ ﺗﺮﺳﻞ ﺗﺴﻠﺴﻠﻴﺎ ﺇﱃ ﳐﺘﻠﻒ ﺍﳌﺴﲑﻳﻦ )ﺍﳌﺪﺭﺍﺀ‬
‫ﺍﻟﻌﺎﻣﲔ‪ ،‬ﺍﻟﻮﻻﺓ‪ ،‬ﻣﺴﲑﻱ ﺍﻟﱪﺍﻣﺞ ﺍﻟﻔﺮﻋﻴﺔ(‪ .‬ﺣﻴﺚ ﺗﺘﻢ ﻣﺮﺍﺟﻌﺔ ﺍﻷﻏﻠﻔﺔ ﺣﺴﺐ ﺍﻟﱪﺍﻣﺞ ﻭﺍﻟﱪﺍﻣﺞ ﺍﻟﻔﺮﻋﻴﺔ‪ ،‬ﻭﺍﻟﱵ‬
‫ﺗﺴﺘﻌﻤﻞ ﻛﺪﻟﻴﻞ ﻟﺘﺤﻀﲑ ﺍﳌﻮﺍﺯﻧﺔ ﺍﳌﻔﺼﻠﺔ ﺣﺴﺐ ﺍﻟﱪﺍﻣﺞ ﺍﳌﺮﺗﻜﺰﺓ ﻋﻠﻰ ﺍﻟﻨﺘﺎﺋﺞ ﻟﻀﺒﻂ ﺇﻃﺎﺭ ﺍﻹﻧﻔﺎﻕ ﻋﻠﻰ ﺍﳌﺪﻯ‬
‫ﺍﳌﺘﻮﺳﻂ ﻣﻦ ﻃﺮﻑ ﻣﺴﺆﻭﱄ ﺍﻟﺘﺴﻴﲑ ﰲ ﺍﻟﻮﺯﺍﺭﺍﺕ ﻣﻊ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﻮﺍﺯﻧﺔ‪ .‬ﻟﻴﺘﻢ ﺑﻌﺪ ﺫﻟﻚ ﺇﻋﺪﺍﺩ ﺍﻟﱪﺍﻣﺞ‪ ،‬ﺍﻟﱪﺍﻣﺞ‬
‫ﺍﻟﻔﺮﻋﻴﺔ ﻭﺍﻷﻧﺸﻄﺔ ﺍﳌﺨﺘﺎﺭﺓ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺴﺘﻬﺪﻓﺔ ﻣﻦ ﻃﺮﻑ ﻣﺴﺆﻭﱄ ﺍﻟﱪﺍﻣﺞ‪ ،‬ﻭﻣﺴﺆﻭﱄ ﺍﻟﱪﺍﻣﺞ‬
‫ﺍﻟﻔﺮﻋﻴﺔ ﻛﻞ ﺣﺴﺐ ﺍﻟﱪﻧﺎﻣﺞ ﺍﻟﺘﺎﺑﻊ ﻟﻪ‪ .‬ﻭﺑﻌﺪ ﺍﻟﺘﺤﻜﻴﻢ ﺍﻷﻭﱄ ﺑﲔ ﳐﺘﻠﻒ ﻣﺴﺆﻭﱄ ﺍﻟﱪﺍﻣﺞ‪ ،‬ﺍﻟﱪﺍﻣﺞ ﺍﻟﻔﺮﻋﻴﺔ ﻭﺍﻷﻧﺸﻄﺔ‬
‫ﺩﺍﺧﻞ ﻛﻞ ﻭﺯﺍﺭﺓ ﻟﻠﻨﻈﺮ ﰲ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺨﺼﻴﺺ ﳍﺬﻩ ﺍﻻﺧﺘﻴﺎﺭﺍﺕ‪ ،‬ﻭﻣﺪﻯ ﺍﺗﺴﺎﻗﻬﺎ ﻭﻋﺪﻡ ﺗﻌﺎﺭﺿﻬﺎ ﺃﻭ ﺗﻜﺮﺍﺭﻫﺎ‪،‬‬
‫ﻳﺘﻢ ﺍﻟﺘﺤﻜﻴﻢ ﺍﻟﺜﺎﱐ ﺑﲔ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺍﺭﺍﺕ ﻭﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ )ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﻮﺍﺯﻧﺔ( ﺣﻮﻝ ﺍﻻﺗﺴﺎﻕ ﻭﺍﻻﺧﺘﻼﻑ ﰲ‬
‫ﺍﳋﻄﻂ ﺍﳌﺴﻄﺮﺓ ﺳﺎﺑﻘﺎ )ﺍﻟﻘﻴﻮﺩ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ ﻭﺍﻟﺘﻮﺍﺯﻥ ﺍﻹﲨﺎﱄ‪ ،(...‬ﻭﺇﺫﺍ ﱂ ﻳﺘﻢ ﻣﻌﺎﳉﺘﻬﺎ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﻭﺯﺍﺭﺓ‬
‫ﺍﳌﺎﻟﻴﺔ ﻳﺘﻢ ﺭﻓﻌﻬﺎ ﺇﱃ ﳎﻠﺲ ﺍﳊﻜﻮﻣﺔ‪ .‬ﺑﻌﺪ ﺍﳌﺼﺎﺩﻗﺔ ﻳﺘﻢ ﺇﻋﺎﺩﺓ ﲣﺼﻴﺺ ﺍﻷﻏﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﰒ ﻳﺘﻢ ﻭﺿﻊ ﲢﻀﲑ ﺍﳌﻮﺍﺯﻧﺔ‬
‫ﺍﻟﺴﺎﺑﻖ ﰲ ﻗﺎﻟﺐ ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ‪.1‬‬

‫ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ‪ ،‬ﻧﻼﺣﻆ ﻛﺬﻟﻚ ﻏﻴﺎﺏ ﺍﻹﺷﺎﺭﺓ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻓﺎﻻﻫﺘﻤﺎﻡ ﻳﻨﺼﺐ ﻋﻠﻰ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳌﺒﺎﺷﺮﺓ ﺍﻟﱵ ﳛﺘﺎﺟﻬﺎ ﻛﻞ ﺑﺮﺍﻣﺞ ﻭﺍﻟﱪﺍﻣﺞ ﺍﻟﻔﺮﻋﻴﺔ ﻭﺍﻷﻧﺸﻄﺔ ﺍﳌﺨﺘﺎﺭﺓ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‪ .‬ﻭﰲ ﺍﻟﻮﺍﻗﻊ ﻓﺎﻟﻌﺪﻳﺪ ﻣﻦ‬
‫ﺍﻟﱪﺍﻣﺞ ﺗﺴﺘﻔﻴﺪ ﻣﻦ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺗﺴﺎﻫﻢ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ‪ .‬ﻟﺬﻟﻚ ﻧﺮﻯ ﺃﻧﻪ ﳚﺐ ﺇﻟﺰﺍﻡ ﻛﻞ ﺟﻬﺔ ﺇﺩﺍﺭﻳﺔ ﺗﺘﻮﱃ ﺗﺴﻴﲑ‬
‫ﺑﺮﻧﺎﻣﺞ ﻳﺴﺘﻔﻴﺪ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﺪﻳﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﱪﻧﺎﻣﺞ ﻭﺍﻟﱪﺍﻣﺞ ﺍﻟﻔﺮﻋﻴﺔ ﻭﺇﺩﺭﺍﺟﻬﺎ ﰲ‬
‫ﻣﻴﺰﺍﻧﻴﺔ ﻭﺍﺣﺪﺓ ﻣﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻷﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻌﺘﱪ ﻣﻜﻤﻠﺔ ﺃﻭ ﺑﺪﻳﻠﺔ ﻟﱪﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﳌﺒﺎﺷﺮ ﻭﺗﺴﺎﻫﻢ ﰲ‬
‫ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ‪ .‬ﻭﳚﺐ ﺃﻥ ﺗﺮﺍﻋﻲ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺤﻜﻴﻢ ﰲ ﻛﻞ ﻣﺴﺘﻮﻳﺎ‪‬ﺎ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻜﻞ ﺑﺮﻧﺎﻣﺞ ‪‬ﺪﻑ‬
‫ﺿﻤﺎﻥ ﺍﻟﺘﺨﺼﻴﺺ ﺍﻷﻣﺜﻞ ﻟﻠﻤﻮﺍﺭﺩ‪ .‬ﻭﳚﺐ ﻋﻠﻰ ﺍﳉﻬﺔ ﺍﻟﱵ ﺗﺘﻮﱃ ﺇﺩﺍﺭﺓ ﺑﺮﻧﺎﻣﺞ ﻳﺘﻀﻤﻦ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺗﻘﺪﱘ ﺗﻘﺮﻳﺮ‬
‫ﺳﻨﻮﻱ ﺣﻮﻝ ﻣﺪﻯ ﺍﻟﺘﻘﺪﻡ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ ﻣﻦ ﺃﺟﻞ ﺇﻋﺪﺍﺩ ﺍﻟﺘﺨﻄﻴﻂ ﺍﻟﺴﻨﻮﻱ ﻭﻭﺿﻊ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻣﻊ ﺗﻘﺪﱘ ﻣﱪﺭﺍﺕ‬
‫ﻟﺘﻤﺪﻳﺪ ﺍﻟﻌﻤﻞ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻘﺎﺋﻤﺔ ﺃﻭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺘﺮﺣﺔ‪ .‬ﺗﻌﺪ ﻫﺬﻩ ﺍﳋﻄﻮﺓ ﺟﺪ ﻣﺘﻘﺪﻣﺔ‪ ،‬ﻭﻻ ﳝﻜﻦ‬

‫‪ 1‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.254-253‬‬

‫‪240‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﲢﻘﻴﻘﻬﺎ ﺑﺴﻬﻮﻟﺔ ﻭﻗﺪ ﻳﺘﻄﻠﺐ ﺫﻟﻚ ﻋﺪﺓ ﺳﻨﻮﺍﺕ‪ ،‬ﻓﻠﻴﺲ ﲟﻘﺪﻭﺭ ﻛﻞ ﺍﳉﻬﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺗﻘﺪﻳﺮ ﺍﻵﺛﺎﺭ ﺍﶈﺘﻤﻠﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺘﻄﻠﺐ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺧﱪﺓ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺃﻭ ﺧﱪﺍﺕ ﺧﺎﺭﺟﻴﺔ‪ .‬ﻟﺬﻟﻚ ﳚﺐ ﺗﻘﺪﱘ‬
‫ﺗﻮﺟﻴﻬﺎﺕ ﻭﺍﺿﺤﺔ ﻭﻣﺘﺴﻘﺔ ﳌﺨﺘﻠﻒ ﺍﳍﻴﺌﺎﺕ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻮﻝ ﻛﻴﻔﻴﺔ ﺩﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺍﳋﻄﻂ ﺍﻹﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﻭﺧﻄﻂ ﺍﻷﺩﺍﺀ ﺍﻟﺴﻨﻮﻳﺔ ﻭﺗﻘﺎﺭﻳﺮ ﺍﻵﺩﺍﺀ ﻭﺍﳌﺴﺎﺀﻟﺔ‪ ،‬ﻟﺘﻮﻓﲑ ﻣﻨﻈﻮﺭ ﺃﻭﺳﻊ ﻭﺻﻮﺭﺓ ﺃﻛﺜﺮ ﲤﺎﺳﻜﺎ‬
‫ﺣﻮﻝ ﺃﻫﺪﺍﻑ ﻭﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ ﺍﳊﻜﻮﻣﺔ ﳌﻌﺎﳉﺔ ﳐﺘﻠﻒ ﺍﻟﻘﻀﺎﻳﺎ‪.‬‬

‫‪ -2‬ﻣﺮﺣﻠﺔ ﺍﻻﻋﺘﻤﺎﺩ‬
‫ﰲ ﻳﻮﻡ ‪ 08‬ﺃﻛﺘﻮﺑﺮ ﻳﻘﻮﻡ ﻭﺯﻳﺮ ﺍﳌﺎﻟﻴﺔ ﺑﺈﻟﻘﺎﺀ ﺧﻄﺎﺏ ﺍﳌﻮﺍﺯﻧﺔ ﻟﻠﺴﻨﺔ ﺍﻟﻘﺎﺩﻣﺔ )ﺱ(‪ ،‬ﻳﻘﺪﻡ ﻓﻴﻪ ﳐﺘﻠﻒ ﺣﻴﺜﻴﺎﺕ‬
‫ﺍﳌﻮﺍﺯﻧﺔ ﻟﻠﺴﻨﺔ ﺍﻟﻘﺎﺩﻣﺔ‪ .‬ﺣﻴﺚ ﻳﺘﻢ ﺍﻟﻘﻴﺎﻡ ﺑﺘﺤﻠﻴﻞ ﻣﻔﺼﻞ ﳌﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺬﻱ ﻣﻦ ﺿﻤﻨﻪ ﻣﺸﺮﻭﻉ ﺍﳌﻮﺍﺯﻧﺔ ﺧﻼﻝ‬
‫ﺷﻬﺮ ﺃﻛﺘﻮﺑﺮ ﻣﻦ ﻃﺮﻑ ﳉﻨﺔ ﺍﳌﺎﻟﻴﺔ ﻭﺍﳌﻮﺍﺯﻧﺔ ﺍﳌﺸﻜﻠﺔ ﻣﻦ ﺃﻋﻀﺎﺀ ﻣﻦ ﺍﻟﱪﳌﺎﻥ‪ .‬ﺑﻌﺪ ﺫﻟﻚ‪ ،‬ﻳﺘﻢ ﺗﻘﺪﱘ ﺍﳌﺸﺮﻭﻉ ﺇﱃ‬
‫ﺍﻟﱪﳌﺎﻥ ﻭﳎﻠﺲ ﺍﻷﻣﺔ ﻟﻠﻤﻨﺎﻗﺸﺔ ﺍﺑﺘﺪﺍﺀﹰ ﻣﻦ ﺷﻬﺮ ﺃﻛﺘﻮﺑﺮ ﺇﱃ ﺷﻬﺮ ﺩﻳﺴﻤﱪ ﻭﺍﻟﺘﺼﻮﻳﺖ ﻋﻠﻴﻪ ﻣﻦ ﻃﺮﻑ ﺃﻋﻀﺎﺀ ﺍﻟﱪﳌﺎﻥ‪،‬‬
‫ﺣﻴﺚ ﺑﻌﺪ ﺍﳌﻮﺍﻓﻘﺔ ﻋﻠﻴﻪ ﻳﻘﺪﻡ ﻟﻠﺘﻮﻗﻴﻊ ﻋﻠﻴﻪ ﻣﻦ ﻃﺮﻑ ﺭﺋﻴﺲ ﺍﳉﻤﻬﻮﺭﻳﺔ ﰲ ﺷﻬﺮ ﺩﻳﺴﻤﱪ ﻟﻴﺼﺒﺢ ﺑﻌﺪ ﺫﻟﻚ ﻗﺎﻧﻮﻥ‬
‫ﺍﳌﺎﻟﻴﺔ ﻭﻗﺎﻧﻮﻥ ﺍﳌﻮﺍﺯﻧﺔ ﺭﲰﻴﺎ ﻭﺍﺟﱯ ﺍﻟﺘﻨﻔﻴﺬ‪.1‬‬

‫ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﻋﻠﻰ ﺍﻟﱪﳌﺎﻥ ﺍﻟﻠﺠﻮﺀ ﺇﱃ ﺃﺷﺨﺎﺹ ﺫﻭﻱ ﺧﱪﺓ ﻣﺴﺘﻘﻠﲔ ﻣﻦ ﺃﺟﻞ ﺃﻥ ﺗﺘﻢ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ‬
‫ﺍﻷﺣﻜﺎﻡ ﺍﳉﺒﺎﺋﻴﺔ ﲟﺎ ﻓﻴﻬﺎ ﺗﻠﻚ ﺍﳌﺘﻀﻤﻨﺔ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺑﻴﻨﺔ ﻣﻦ ﺃﺳﺒﺎ‪‬ﺎ ﻭﺗﺒﻌﺎ‪‬ﺎ‪ .‬ﻭﳚﺐ ﻋﻠﻰ ﺍﻟﱪﳌﺎﻥ ﻣﺮﺍﻗﺒﺔ ﻣﺪﻯ‬
‫ﺗﻄﺒﻴﻖ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﺤﻘﻖ ﻣﻦ ﻓﻌﺎﻟﻴﺘﻬﺎ ﺑﻌﺪ ﻣﺪﺓ ﻣﻦ ﺳﺮﻳﺎﻥ ﺗﻄﺒﻴﻘﻬﺎ ﺿﻤﺎﻧﺎ ﳌﺼﺪﺍﻗﻴﺔ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻀﺮﻳﱯ‪ .‬ﻓﻠﻴﺲ‬
‫ﻣﻦ ﺍﳌﻨﻄﻘﻲ ﺃﻥ ﻳﺘﻮﻗﻒ ﺩﻭﺭ ﺍﻟﱪﳌﺎﻥ ﻋﻠﻰ ﳎﺮﺩ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﺮﻙ ﺗﻘﺪﻳﺮ ﺍﻟﺘﻄﺒﻴﻖ ﻟﻺﺩﺍﺭﺓ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫‪ -3‬ﻣﺮﺣﻠﺔ ﺗﺴﻠﻴﻢ ﺍﳊﺴﺎﺑﺎﺕ ﻭﻗﺎﻧﻮﻥ ﺿﺒﻂ ﺍﳌﻴﺰﺍﻧﻴﺔ‬

‫ﺗﻌﺘﱪ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﻣﺮﺣﻠﺔ ﺗﻘﺪﱘ ﺍﻟﻨﺘﺎﺋﺞ ﺍﳌﺘﺤﺼﻞ ﻋﻠﻴﻬﺎ ﺧﻼﻝ ﺗﻨﻔﻴﺬ ﺍﳌﻮﺍﺯﻧﺔ ﻟﻠﺴﻨﺔ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﺣﻴﺚ ﻳﻨﺒﻐﻲ ﺗﻘﺪﱘ‬
‫ﺍﳊﺴﺎﺑﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﻟﻠﺪﻭﻟﺔ ﺍﳌﻌﺪﺓ ﻣﻦ ﻃﺮﻑ ﲨﻴﻊ ﺍﳌﺴﲑﻳﻦ ﺍﳌﺴﺆﻭﻟﲔ ﰲ ﳐﺘﻠﻒ ﺍﻟﻮﺯﺍﺭﺍﺕ ﺇﱃ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﻟﻴﺘﻢ‬
‫ﲢﻠﻴﻠﻬﺎ ﻣﻦ ﻃﺮﻑ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﰲ ﺷﻬﺮ ﺟﻮﺍﻥ ﻣﻦ ﺍﻟﺴﻨﺔ )ﺱ‪ .(1+‬ﻭﺑﻌﺪ ﺫﻟﻚ‪ ،‬ﻳﺘﻢ ﲢﻀﲑ ﻗﺎﻧﻮﻥ ﺿﺒﻂ ﺍﳌﻮﺍﺯﻧﺔ ﻣﻦ‬
‫ﻃﺮﻑ ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ ﺧﻼﻝ ﺑﺎﻗﻲ ﺍﻟﺴﻨﺔ )ﺱ‪ (1+‬ﻭﺍﻟﺴﻨﺔ )ﺱ‪ ،(2+‬ﰒ ﻳﻘﺪﻡ ﺇﱃ ﺍﳌﻨﺎﻗﺸﺔ ﺧﻼﻝ ﺍﻟﺴﻨﺔ )ﺱ‪ (3+‬ﻣﻦ‬
‫ﻃﺮﻑ ﺍﻟﱪﳌﺎﻥ ﻭﳎﻠﺲ ﺍﻷﻣﺔ‪ .‬ﻛﻤﺎ ﻳﻨﺒﻐﻲ ﺃﻥ ﻳﺘﺤﻘﻖ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﻣﻦ ﻣﺸﺮﻭﻋﻴﺔ ﻭﻣﻼﺋﻤﺔ ﺍﻷﻣﻮﺍﻝ ﺍﻟﱵ ﰎ ﺇﻧﻔﺎﻗﻬﺎ‪.‬‬

‫‪ 1‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.254‬‬

‫‪241‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺗﻀﺎﻑ ﺧﻄﻮﺓ ﺟﺪﻳﺪﺓ ﺇﱃ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﰲ ﺳﻴﺎﻕ ﺍﳌﻮﺍﺯﻧﺔ ﺑﺎﻟﱪﺍﻣﺞ ﺍﳌﺮﺗﻜﺰﺓ ﻋﻠﻰ ﺍﻟﻨﺘﺎﺋﺞ‪ ،‬ﻭﺗﺘﻤﺜﻞ ﰲ ﺗﻘﻴﻴﻢ ﺃﺩﺍﺀ ﺍﻟﱪﺍﻣﺞ‬
‫ﻋﻠﻰ ﺃﺳﺎﺱ ﺩﻭﺭﻱ ﻣﺴﺘﻤﺮ‪ .‬ﻛﻞﱡ ﺑﺮﻧﺎﻣﺞ ﺗﺘﻢ ﻣﺮﺍﺟﻌﺘﻪ ﺑﻌﻤﻖ ﻣﻦ ﻗﺒﻞ ﻣﺴﲑ ﺍﻟﱪﻧﺎﻣﺞ‪ ،‬ﺣﻴﺚ ﺗﻨﺎﻗﺶ ﺍﻟﻨﺘﺎﺋﺞ ﻋﻠﻰ ﺍﳌﺪﻯ‬
‫ﺍﻟﻄﻮﻳﻞ ﻓﻌﺎﻟﻴﺔ ﺍﻟﺘﺪﺍﺑﲑ ﻭﺍﻷﻧﺸﻄﺔ ﺍﻟﱵ ﰎ ﲢﻠﻴﻠﻬﺎ‪.1‬‬

‫ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﰲ ﻫﺬﻩ ﺍﳌﺮﺣﻠﺔ ﻳﺘﻢ ﲢﻘﻴﻖ ﺍﳌﺴﺘﻮﻯ ﺍﻟﺜﺎﻟﺚ ﻣﻦ ﻣﺴﺘﻮﻳﺎﺕ ﺍﳌﺴﺎﺋﻠﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ‬
‫ﺗﻘﻴﻴﻢ ﻛﻞ ﺑﺮﻧﺎﻣﺞ ﺑﺸﻜﻞ ﻓﺮﺩﻱ ﻣﻦ ﺣﻴﺚ ﺍﳌﻼﺀﻣﺔ‪ ،‬ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ‪.‬‬

‫‪ -‬ﺍﻟﻔﻌﺎﻟﻴﺔ‪ :‬ﲢﻘﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺮﺟﻮﺓ ﺑﻔﻌﺎﻟﻴﺔ ﻭﰲ ﺣﺪﻭﺩ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻭﺑﺪﻭﻥ ﻧﺘﺎﺋﺞ ﻏﲑ ﻣﺮﻏﻮﺏ ﻓﻴﻬﺎ‪.‬‬
‫‪ -‬ﺍﻟﻜﻔﺎﺀﺓ ﲟﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺍﻟﻮﺳﻴﻠﺔ ﺍﻷﻛﺜﺮ ﻣﻼﺀﻣﺔ ﻭﻛﻔﺎﺀﺓ ﻟﺘﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ‪ ،‬ﺑﺎﻟﻨﺴﺒﺔ ﺇﱃ ﻧ‪‬ﻬﺞ‬
‫ﺍﻟﺘﺼﻤﻴﻢ ﻭﺍﻟﺘﻨﻔﻴﺬ ﺍﻟﺒﺪﻳﻠﺔ‪.‬‬
‫ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﳌﻌﺎﳉﺔ ﺍﻻﺧﺘﻼﻻﺕ ﺍﻟﱵ ﺗﻨﺠﻢ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻻﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺃﻓﻀﻞ ﺍﻷﺟﺎﻝ ﺍﻟﻘﻴﺎﻡ ﺑﺸﻜﻞ ﺩﻭﺭﻱ‬
‫ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫‪ -‬ﺇﻋﺪﺍﺩ ﺣﻮﺻﻠﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﻈﺮ ﺍﱃ ﻋﺪﺓ ﺍﻋﺘﺒﺎﺭﺍﺕ‪:‬‬
‫‪ -‬ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻘﺔ ﺑﺎﻟﻨﻈﺮ ﺍﱃ ﺍﻻﻫﺪﺍﻑ ﺍﳌﺴﻄﺮﺓ؛‬
‫‪ -‬ﺍﺛﺮ ﺍﻻﺟﺮﺍﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﲣﺼﻴﺺ ﺍﳌﻮﺍﺭﺩ‪ ،‬ﻭﻋﻠﻰ ﻋﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﻭﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻋﻠﻰ ﺑﺴﺎﻃﺔ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ؛‬
‫‪ -‬ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﺩﺍﺭﻳﺔ ﻟﻼﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺗﻘﺪﻳﺮ ﺍﻻﳓﺮﺍﻓﺎﺕ ﺑﲔ ﻣﺎﻫﻮ ﻣﺘﻮﻗﻊ ﻭﺍﻟﻨﺘﺎﺋﺞ ﺍ‪‬ﻘﻘﺔ‪.‬‬
‫‪ -‬ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ -‬ﺗﻘﺪﻳﺮ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﻠﻲ؛‬
‫‪ -‬ﺗﻜﻴﻴﻒ ﺗﻮﺯﻳﻊ ﺍﻻﻋﺒﺎﺀ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻖ ﻋﺪﺓ ﻣﻌﺎﻳﲑ)ﺟﻐﺮﺍﻓﻴﺔ‪ ،‬ﺣﺴﺐ ﻣﺴﺘﻮﻯ ﺍﻟﺪﺧﻞ‪(...‬‬
‫*‬
‫‪ -4‬ﳏﺎﻭﻟﺔ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻟﻨﻈﺎﻡ ‪ SKD‬ﻭ‪CKD‬‬

‫ﳓﺎﻭﻝ ﻓﻴﻤﺎ ﻳﻠﻲ ﺗﻘﺪﱘ ﻣﻘﺎﺭﺑﺔ ﻟﻜﻴﻔﻴﺔ ﺗﻘﻴﻴﻢ ﻓﺮﺩﻱ ﻟﺘﻜﺎﻟﻴﻒ ﻭﻓﻮﺍﺋﺪ ﻧﻈﺎﻡ ﺍﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻓﺎﻟﺘﻘﻴﻴﻢ ﺍﻟﻔﺮﺩﻱ ﳜﺺ ﻧﻈﺎﻡ ﺍﺳﺘﻔﺎﺩﺓ ﲝﺪ ﺫﺍﺗﻪ‪ ،‬ﻋﻮﺿﺎ ﻋﻦ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻹﲨﺎﱄ ﺍﻟﺬﻱ ﺗﺘﻢ ﻓﻴﻪ ﻣﻘﺎﺭﻧﺔ ﺇﲨﺎﱄ ﺗﻜﺎﻟﻴﻒ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺇﲨﺎﱄ ﺍﻻﳒﺎﺯﺍﺕ ﺍﶈﻘﻘﺔ )ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﺘﺸﻐﻴﻞ ‪(...‬ﻛﻤﺎ ﲤﺖ ﺍﻹﺷﺎﺭﺓ ﺇﻟﻴﻪ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺴﺎﺑﻖ‪.‬‬

‫‪ 1‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻣﺮﺟﻊ ﺳﺎﺑﻖ‪ ،‬ﺹ ‪.256‬‬

‫‪1 * Completely Knocked Down (CKD ), Semi knocked down (SKD).‬‬

‫‪242‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 1-4‬ﺗﻘﺪﱘ ﺍﻟﻨﻈﺎﻡ‬

‫ﻳﻌﺘﱪ ﺍﳌﻨﺘﻮﺝ ﺍﳌﻔﻜﻚ ﻛﻠﻴﺎ‪ CKD1‬ﻭﺍﳌﻨﺘﻮﺝ ﺍﳌﻔﻜﻚ ﻭﺍﳌﻜﻮﻥ ﻣﻦ ﳎﻤﻮﻋﺎﺕ ﻓﺮﻋﻴﺔ ‪ ،SKD‬ﻧﻈﺎﻣﺎ ﺗﻔﻀﻴﻠﻴﺎ‬
‫ﻣﻦ ﺍﳌﺰﺍﻳﺎ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﺃﺛﻨﺎﺀ ﺍﺳﺘﲑﺍﺩ ﻣﻨﺘﻮﺝ ﻣﻔﻜﻚ ﻭﻳﺘﻜﻮﻥ ﻣﻦ ﳎﻤﻮﻋﺎﺕ ﻓﺮﻋﻴﺔ ﺃﻭ ﻣﻨﺘﻮﺝ ﻣﻔﻜﻚ ﺑﺸﻜﻞ‬
‫ﻛﺎﻣﻞ‪ .‬ﰎ ﺇﻧﺸﺎﺀ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﰲ ﺍﳉﺰﺍﺋﺮ ﺳﻨﺔ ‪ 2000‬ﺪﻑ ﺗﻄﻮﻳﺮ ﻗﺎﻋﺪﺓ ﺻﻨﺎﻋﻴﺔ ﰲ ﳐﺘﻠﻒ ﻓﺮﻭﻉ ﺍﻹﻧﺘﺎﺝ‬
‫)ﺍﻻﻟﻜﺘﺮﻭﻧﻴﻚ ﻭﺍﻻﺟﻬﺰﺓ ﺍﻻﻟﻜﺘﺮﻭﻣﱰﻟﻴﺔ ﻭﺍﳌﻴﻜﺎﻧﻴﻚ( ﻭﺗﻄﻮﻳﺮ ﺍﻹﻧﺘﺎﺝ ﻭﺍﳌﻨﺎﻭﻟﺔ ﻭﺗﺸﺠﻴﻊ ﺍﳌﺘﻌﺎﻣﻠﲔ ﺍﻻﻗﺘﺼﺎﺩﻳﲔ ﻭﺍﻟﺮﻓﻊ‬
‫ﻣﻦ ﻣﺴﺘﻮﻳﺎﺕ ﺍﻹﺩﻣﺎﺝ ﻭﲢﺴﲔ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻭﺗﺮﻗﻴﺔ ﺍﻟﺼﺎﺩﺭﺍﺕ ﻭﺗﻮﻓﲑ ﻣﻨﺎﺻﺐ ﺍﻟﺸﻐﻞ‪.‬‬

‫‪ 2-4‬ﺍﻹﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ‪:‬‬
‫‪ -‬ﺍﳌﺎﺩﺗﺎﻥ ‪ 58‬ﻭ‪ 61‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﻌﺎﻡ ‪ 2000‬؛‬
‫‪ -‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 88-14‬ﺍﳌﺆﺭ‪‬ﺥ ﰲ ‪ 2014/02/24‬ﺍﳌﻌﺪﻝ ﻭﺍﳌﺘﻤﻢ ﻟﻠﻤﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 74-2000‬ﺍﳌﺆﺭﺥ‬
‫ﰲ ‪ 2000/04/02‬ﺍﶈﺪﺩ ﻟﺸﺮﻭﻁ ﺗﻌﺮﻳﻒ ﺃﻧﺸﻄﺔ ﺍﻹﻧﺘﺎﺝ ﺇﻧﻄﻼﻗﺎ ﻣﻦ ﳕﺎﺫﺝ ﺍﻟﺘﺠﻤﻴﻊ ﺍﳌﻮﺟﻬﺔ ﻟﻠﺼﻨﺎﻋﺎﺕ‬
‫ﺍﻟﺘﺮﻛﻴﺒﻴﺔ ﻭﳕﺎﺫﺝ ﺍﻟﺘﺠﻤﻴﻊ ﺍﳌﺴﻤﺎﺓ "ﻛﻮﻣﺒﻠﻴﺘﻠﻲ ﻧﻮﻛﺪ ﺩﺍﻭﻥ ‪. (C K.D).‬‬
‫‪ -‬ﺍﳌﻨﺸﻮﺭ ﺭﻗﻢ ‪ 08‬ﺍﳌﺆﺭﺥ ﰲ ‪ 07‬ﻣﺎﺭﺱ ‪ 2005‬ﻣﺎﺭﺱ ‪ 2001‬ﺍﳌﺘﻌﻠﻖ ﲜﻤﺮﻛﺔ ﳕﺎﺫﺝ ﺍﻟﺘﺠﻤﻴﻊ‪.‬‬

‫‪ 3-4‬ﺍﻟﺴﻠﻊ ﺍﳌﻌﻨﻴﺔ‪:‬‬
‫‪ -‬ﺍﳌﻨﺘﺠﺎﺕ ﺍﻟﱵ ﳜﺘﺺ ‪‬ﺎ ﻫﺬﺍ ﺍﳉﻬﺎﺯ ﻫﻲ ﺍﳌﻨﺘﺠﺎﺕ ﺍﶈﺪﺩﺓ ﰲ ﺍﻟﺘﻌﺮﻳﻔﺔ ﺍﳉﻤﺮﻛﻴﺔ ﲢﺖ ﺍﻟﻌﻨﺎﻭﻳﻦ ﺍﳌﺘﻌﻠﻘﺔ ﲟﺎ ﻳﺴﻤﻰ‬
‫ﳎﻤﻮﻋﺎﺕ ‪ CKD‬ﻭﺗﻠﻚ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎ‪‬ﻤﻮﻋﺎﺕ ﺍﳌﺨﺼﺼﺔ ﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺘﺠﻤﻴﻊ‪.‬‬
‫‪ -‬ﻭﺍﻟﻔﺼﻮﻝ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﰲ ﺍﻟﺘﻌﺮﻳﻔﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻫﻲ‪ 73 :‬ﻭ‪ 84‬ﻭ‪ 85‬ﻭ‪ 87‬ﻭﻓﻘﺎ ﻟﻠﻤﺎﺩﺓ ‪ 61‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﻌﺎﻡ‬
‫‪.2000‬‬
‫‪ -‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﳌﻨﺘﺞ ﺍﳌﺴﺘﻔﻴﺪ ﻣﻦ ﻓﺎﺋﺪﺓ ﲨﻊ ﻟﺼﻨﺎﻋﺎﺕ ﺍﻟﺘﺠﻤﻴﻊ ﻭﳎﻤﻮﻋﺎﺕ ‪ CKD‬ﻳﺸﻤﻞ ﻗﺎﺋﻤﺔ ﻛﺎﻣﻠﺔ ﻣﻦ‬
‫ﺍﳌﻜﻮﻧﺎﺕ ﻭﺃﺟﺰﺍﺀ ﺍ‪‬ﻤﻮﻋﺔ )ﻗﺎﺋﻤﺔ ﺷﺎﻣﻠﺔ ﻣﺮﻓﻘﺔ ﺑﻘﺮﺍﺭ ﻣﻨﺢ ﺍﻟﻔﻮﺍﺋﺪ(‪.‬‬

‫‪ 4-4‬ﺍﳌﺰﺍﻳﺎ ﺍﳌﻤﻨﻮﺣﺔ ﻋﻨﺪ ﺍﻻﺳﺘﲑﺍﺩ‪:‬‬

‫‪ -‬ﻭﻓﻘﺎ ﻟﻠﻤﺎﺩﺓ ‪ 58‬ﻣﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2000‬ﻭﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻟﺘﻌﺮﻳﻔﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﻮﺟﻮﺩﺓ ﰎ ﺇﻧﺸﺎﺀ‬
‫ﺗﻌﺮﻳﻔﺎﺕ ﲨﺮﻛﻴﺔ ﻓﺮﻋﻴﺔ ﻟﻌﺪﺩ ﻣﻦ ﺍﳌﻨﺘﺠﺎﺕ ﺍﳌﻌﺮﻭﺿﺔ ﰲ ﺍ‪‬ﻤﻮﻋﺔ؛‬
‫‪ -‬ﺍﻻﻣﺘﻴﺎﺯ ﺍﳉﺒﺎﺋﻲ ﺍﳋﺎﺹ ‪‬ﺬﺍ ﺍﻟﻨﻈﺎﻡ ﻳﺘﺄﻟﻒ ﻣﻦ ﺍﻟﺘﻌﺮﻳﻔﺎﺕ ﺍﻟﻔﺮﻋﻴﺔ ﺍﳌﺘﻌﻠﻘﺔ ﺑﺎ‪‬ﻤﻮﻋﺎﺕ ‪.‬‬

‫‪1 * Completely Knocked Down (CKD ), Semi knocked down (SKD).‬‬

‫‪243‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ 5-4‬ﺗﻘﻴﻴﻢ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻔﻮﺍﺋﺪ‬

‫ﺑﻌﺪ ‪ 17‬ﺳﻨﺔ ﻣﻦ ﺗﻄﺒﻴﻖ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ‪ ،‬ﱂ ﳛﻘﻖ ﻗﻄﺎﻉ ﺍﻟﺘﺮﻛﻴﺐ ﺍﻟﺼﻨﺎﻋﻲ ﺍﻷﻫﺪﺍﻑ ﺍﳌﺮﺟﻮﺓ‪ ،‬ﺗﻈﻬﺮ ﻋﺪﻡ ﻓﻌﺎﻟﻴﺘﻪ‬
‫ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬
‫ﺍﳉﺪﻭﻝ ‪ :39‬ﻗﻴﻤﺔ ﺍﻟﻮﺍﺭﺩﺍﺕ ﻭﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻨﻈﺎﻡ ‪ SKD/ CKD‬ﻟﺴﻨﱵ ‪2016‬ﻭ ‪2017‬‬
‫)ﻣﻠﻴﻮﻥ ﺩﺝ(‬
‫ﻧﺴﺒﺔ‬ ‫اﻟﺮﺳﻮم اﻟﺠﻤﺮﻛﯿﺔ اﻟﺮﺳﻮم اﻟﺠﻤﺮﻛﯿﺔ اﻟﻨﻔﻘﺎت اﻟﺠﺒﺎﺋﯿﺔ‬ ‫ﺍﳌﻨﺘﺠﺎﺕ‬
‫ﻗﯿﻤﺔ اﻟﻮاردات‬
‫اﻟﺘﺤﺼﯿﻞ‬ ‫اﻟﺠﻤﺮﻛﯿﺔ‬ ‫اﻟﻤﺤﺼﻠﺔ‬ ‫اﻟﻨﻈﺮﯾﺔ‬
‫‪%84,31‬‬ ‫‪24 891‬‬ ‫‪4632‬‬ ‫‪29522‬‬ ‫‪98 408‬‬ ‫ﺍﻷﺟﻬﺰﺓ ﺍﻟﻜﻬﺮﻭﻣﱰﻟﻴﺔ‬
‫‪-‬‬ ‫‪-‬‬ ‫‪5‬‬ ‫‪5‬‬ ‫‪551‬‬ ‫ﺍﶈﺮﻛﺎﺕ‬
‫‪-‬‬ ‫‪-‬‬ ‫‪24‬‬ ‫‪24‬‬ ‫‪475‬‬ ‫ﺍﻟﺪﺭﺍﺟﺎﺕ ﻭﺍﻟﺪﺭﺍﺟﺎﺕ ﺍﻟﻨﺎﺭﻳﺔ‬
‫‪66,67%‬‬ ‫‪2 693‬‬ ‫‪1 346‬‬ ‫‪4 039‬‬ ‫‪26 927‬‬ ‫ﺍﳍﻮﺍﺗﻒ‬ ‫‪2016‬‬
‫‪97,01%‬‬ ‫‪13 030‬‬ ‫‪401‬‬ ‫‪13 431‬‬ ‫‪89 541‬‬ ‫ﺍﻟﺴﻴﺎﺭﺍﺕ‬

‫‪86,37%‬‬ ‫‪40 613‬‬ ‫‪6 408‬‬ ‫‪47 021‬‬ ‫‪215 902‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬
‫‪92,13%‬‬ ‫‪27 903‬‬ ‫‪2 382‬‬ ‫‪30 285‬‬ ‫‪100 949‬‬ ‫ﺍﻷﺟﻬﺰﺓ ﺍﻟﻜﻬﺮﻭﻣﱰﻟﻴﺔ‬
‫‪-‬‬ ‫‪-‬‬ ‫‪5‬‬ ‫‪-‬‬ ‫‪819‬‬ ‫ﺍﶈﺮﻛﺎﺕ‬
‫‪-‬‬ ‫‪-‬‬ ‫‪33‬‬ ‫‪-‬‬ ‫‪1 360‬‬ ‫ﺍﻟﺪﺭﺍﺟﺎﺕ ﻭﺍﻟﺪﺭﺍﺟﺎﺕ ﺍﻟﻨﺎﺭﻳﺔ‬ ‫‪2017‬‬
‫‪93,05%‬‬ ‫‪7 029‬‬ ‫‪524‬‬ ‫‪7554‬‬ ‫‪25 178‬‬ ‫ﺍﳍﻮﺍﺗﻒ‬
‫‪100,00%‬‬ ‫‪28 311‬‬ ‫‪-‬‬ ‫‪28 311‬‬ ‫‪188 738‬‬ ‫ﺍﻟﺴﻴﺎﺭﺍﺕ‬
‫‪95,61%‬‬ ‫‪63 243‬‬ ‫‪2 944‬‬ ‫‪66 150‬‬ ‫‪317 045‬‬ ‫ﺍ‪‬ﻤﻮﻉ‬

‫ﺍﳌﺼﺪﺭ‪ :‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻤﺎﺭﻙ‪ ،‬ﺍﳌﺮﻛﺰ ﺍﻟﻮﻃﲏ ﻟﻺﻋﻼﻡ ﻭﺍﻹﺣﺼﺎﺋﻴﺎﺕ‬

‫‪1‬‬
‫ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺑﻴﺎﻧﺎﺕ ﻫﺬﺍ ﺍﳉﺪﻭﻝ‪ ،‬ﻭﺭﺩ ﰲ ﺗﺼﺮﻳﺢ ﻟﻮﺯﻳﺮ ﺍﻟﺼﻨﺎﻋﺔ ﺃﻥ ﻗﻄﺎﻉ ﺍﻟﺘﺮﻛﻴﺐ ﺍﻟﺼﻨﺎﻋﻲ ﻳﻮﻇﻒ ‪20.000‬‬
‫ﻣﻨﺼﺐ ﺷﻐﻞ ﻭﺃﻥ ﺇﻧﺘﺎﺟﻪ ﻳﻐﻄﻲ ﺍﻟﺴﻮﻕ ﺍﻟﻮﻃﲏ ﺑﻨﺴﺒﺔ ﻣﻦ ‪ %30‬ﺇﱃ ‪ ،%40‬ﺃﻣﺎ ﺻﺎﺩﺭﺍﺕ ﺍﻟﻘﻄﺎﻉ ﻓﺒﻠﻐﺖ‬
‫‪ 45.019‬ﺩﻭﻻﺭ‪ 69.239 ،‬ﺩﻭﻻﺭ ﻭ‪ 314.185‬ﺩﻭﻻﺭ ﺳﻨﻮﺍﺕ ‪ 2015 ،2014‬ﻭ‪ 2016‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪ ،‬ﺑﻴﻨﻤﺎ ﺑﻠﻐﺖ‬
‫‪ 146.922‬ﺧﻼﻝ ﺍﳋﻤﺲ ﺃﺷﻬﺮ ﺍﻷﻭﱃ ﻣﻦ ﺳﻨﺔ ‪.2017‬‬

‫ﻧﻼﺣﻆ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﺘﺎﺋﺞ ﺃﻋﻼﻩ ﺿﻌﻒ ﻧﺘﺎﺋﺞ ﻫﺬﺍ ﺍﻟﱪﻧﺎﻣﺞ ﺑﺴﺒﺐ ﺗﻜﺎﻟﻴﻔﻪ ﺍﳌﺮﺗﻔﻌﺔ ﻣﻘﺎﺭﻧﺔ ﲟﺎ ﺣﻘﻘﻪ ﻣﻦ ﻧﺘﺎﺋﺞ ﰲ‬
‫ﺍ‪‬ﺎﻻﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ 1‬ﺍﻟﺘﺼﺮﻳﺢ ﻟﻮﺯﻳﺮ ﺍﻟﺼﻨﺎﻋﺔ ﻧﻘﻠﺘﻪ ﻭﻛﺎﻟﺔ ﺍﻷﻧﺒﺎﺀ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﻣﺘﻮﻓﺮ ﻋﻠﻰ ﺍﳌﻮﻗﻊ‬
‫‪http://www.aps.dz/ar/economie/46236-2017-08-01-07-37-16‬‬

‫‪244‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫‪ -‬ﻫﺪﻑ ﺍﻟﺘﺸﻐﻴﻞ‪ :‬ﺑﻠﻐﺖ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻟﺴﻨﺔ ‪ 2017‬ﻣﺒﻠﻎ ‪ 63243‬ﻣﻠﻴﻮﻥ ﺩﻳﻨﺎﺭ‪ ،‬ﻫﺬﺍ ﺍﳌﺒﻠﻎ‬
‫ﻳﻜﻔﻲ ﻟﺪﻓﻊ ﺃﺟﺮﺓ ﺷﻬﺮﻳﺔ ﻗﺪﺭﻫﺎ ‪ 50.000‬ﺩﺝ ﻷﻛﺜﺮ ﻣﻦ ‪ 100‬ﺃﻟﻒ ﻋﺎﻣﻞ ﳌﺪﺓ ﺳﻨﺔ ﻛﺎﻣﻠﺔ‪ ،‬ﺑﻴﻨﻤﺎ ﱂ ﺗﺘﻤﻜﻦ‬
‫ﺍﳌﺆﺳﺴﺎﺕ ﺍﻟﻌﺎﻣﻠﺔ ﰲ ﺍﻟﻘﻄﺎﻉ ﻣﻦ ﺗﻮﻇﻴﻒ ﺳﻮﻯ ‪ 20.000‬ﻋﺎﻣﻞ؛‬
‫‪ -‬ﻫﺪﻑ ﲢﺴﲔ ﺗﻨﺎﻓﺴﺔ ﺍﳌﺆﺳﺴﺎﺕ‪:‬ﱂ ﺗﺘﻤﻜﻦ ﻣﺆﺳﺴﺎﺕ ﺍﻟﻘﻄﺎﻉ ﻣﻦ ﺗﻐﻄﻴﺔ ﺍﻟﺴﻮﻕ ﺳﻮﻯ ﺑﻨﺴﺒﺔ ﺗﻘﻞ ﻋﻦ‬
‫‪ .1%40‬ﺣﻴﺚ ﻳﺒﻠﻎ ﻋﺪﺩ ﺍﳌﺘﻌﺎﻣﻠﲔ ﰲ ﳎﺎﻝ ﺍﻟﺘﺮﻛﻴﺐ ﺍﻟﺼﻨﺎﻋﻲ)ﻛﻞ ﺍﻟﻔﺮﻭﻉ(‪ 258‬ﻣﺆﺳﺴﺔ ﺳﻨﺔ ‪2017‬؛‬
‫‪ -‬ﻫﺪﻑ ﺧﻔﺾ ﺍﻟﻮﺍﺭﺩﺍﺕ ﻭﲢﺴﲔ ﺍﻟﺘﺼﺪﻳﺮ‪:‬ﱂ ﻳﺆﺩﻱ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺇﱃ ﺗﻘﻠﻴﺺ ﻣﺪﺍﺧﻴﻞ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ ﻓﺤﺴﺐ‪ ،‬ﺑﻞ‬
‫ﺃﻳﻀﺎ ﺍﺣﺘﻴﺎﻃﺎﺕ ﺍﻟﺼﺮﻑ‪ ،‬ﺣﻴﺚ ﺳﺠﻠﺖ ﻭﺍﺭﺩﺍﺕ ﺍﻟﻘﻄﺎﻉ ﺍﺭﺗﻔﺎﻋﺎ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ‪ ،‬ﻓﻘﺪ ﺑﻠﻐﺖ ﻭﺍﺭﺩﺍﺕ‬
‫ﻣﺴﺘﻠﺰﻣﺎﺕ ﺍﻟﺘﺠﻤﻴﻊ ﻭﺍﻟﺘﺮﻛﻴﺐ ‪ 317‬ﻣﻠﻴﺎﺭ ﺩﻳﻨﺎﺭ ﺃﻱ ﻣﺎ ﻳﻌﺎﺩﻝ ‪ 2.8‬ﻣﻠﻴﺎﺭ ﺩﻭﻻﺭ ﺳﻨﺔ ‪ 2017‬ﻣﻘﺎﺑﻞ ‪215.9‬‬
‫ﻣﻠﻴﺎﺭ ﺩﻳﻨﺎﺭ ﻣﺎ ﻳﻌﺎﺩﻝ ‪ 1.9‬ﻣﻠﻴﺎﺭ ﺩﻭﻻﺭ ﺳﻨﺔ ‪ ،2016‬ﻭﻳﺴﺘﺤﻮﺫ ‪ 42‬ﻣﺘﻌﺎﻣﻼ ﻓﻘﻂ ﻋﻠﻰ ‪ % 96‬ﻣﻦ ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻻﺳﺘﲑﺍﺩ ﻭﻓﻖ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ‪ ،‬ﺑﻴﻨﻤﺎ ﻳﺴﺘﻮﺣﺬ ﻣﺘﻌﺎﻣﻼﻥ ﻓﻘﻂ ﻋﻠﻰ ﻣﺎ ﻧﺴﺒﺘﻪ ‪ % 39‬ﻣﻦ ﻋﻤﻠﻴﺎﺕ ﺍﻻﺳﺘﺮﺍﺩ‪ .2‬ﻣﺎ‬
‫ﻳﻌﲏ ﺗﺮﻛﻴﺰ ﺍﻻﺳﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻟﺪﻯ ﻋﺪﺩ ﳏﺪﻭﺩ ﻓﻘﻂ ﻣﻦ ﺍﳌﺘﻌﺎﻣﻠﲔ‪ .‬ﺑﻴﻨﻤﺎ ﺑﻘﻴﺖ ﺻﺎﺩﺭﺍﺕ‬
‫ﺍﻟﻘﻄﺎﻉ ﳏﺪﻭﺩﺓ ﺑﺎﻟﺮﻏﻢ ﻣﻦ ﺍﺭﺗﻔﺎﻋﻬﺎ ﺍﻟﻨﺴﱯ ﻣﻦ ﺳﻨﺔ ﻷﺧﺮﻯ‪ ،‬ﻓﻘﺪ ﺑﻠﻐﺖ ‪ 45.019‬ﺩﻭﻻﺭ‪ 69.239 ،‬ﺩﻭﻻﺭ‬
‫ﻭ‪ 314.185‬ﺩﻭﻻﺭ ﺳﻨﻮﺍﺕ ‪ 2015 ،2014‬ﻭ‪ 2016‬ﻋﻠﻰ ﺍﻟﺘﻮﺍﱄ‪.‬‬

‫ﺧﻼﺻﺔ‬
‫ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﺻﻌﻮﺑﺎﺕ ﺍﻟﱵ ﺗﻮﺍﺟﻪ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻓﻔﻲ‬
‫ﺍﳌﺒﺤﺚ ﺍﻷﻭﻝ ﺣﺎﻭﻟﻨﺎ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﺃﻫﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺘﻀﻤﻨﺔ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ ﺣﻴﺚ ﺗﺒﲔ ﻭﺟﻮﺩ‬
‫ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﲤﻨﺢ ﲟﻮﺟﺒﻬﺎ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻛﻘﺎﻧﻮﻥ ﺍﳉﻤﺎﺭﻙ‪ ،‬ﻗﺎﻧﻮﻥ‬
‫ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﶈﺮﻭﻗﺎﺕ ﻭﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺍﻻﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﱵ ﺃﺑﺮﻣﺘﻬﺎ ﺍﳉﺰﺍﺋﺮ ﻣﻊ ﺍﻻﲢﺎﺩ‬
‫ﺍﻷﻭﺭﻭﰊ ﻣﻊ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ ﻭﺍﻟﱵ ‪‬ﺪﻑ ﺇﱃ ﺇﻧﺸﺎﺀ ﻣﻨﺎﻃﻖ ﺗﺒﺎﺩﻝ ﺣﺮ ﺗﻔﻀﻲ ﺇﱃ ﺗﻔﻜﻴﻚ ﺍﻟﺘﻌﺮﻳﻔﺔ ﺍﳉﻤﺮﻛﻴﺔ‪ .‬ﻛﻤﺎ‬
‫ﻗﻤﻨﺎ ﺑﺘﺤﻠﻴﻞ ﻟﻠﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺿﻮﺀ ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺬﻱ ﺃﻋﺪﺗﻪ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺳﻨﺔ‬
‫‪ 2013‬ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻣﺎ ﺗﻮﻓﺮ ﻣﻦ ﺇﺣﺼﺎﺀﻳﺎﺕ ‪.‬‬

‫ﻭﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﱐ ﺣﺎﻭﻟﻨﺎ ﺍﻟﻮﻗﻮﻑ ﻋﻠﻰ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻣﻦ ﺧﻼﻝ ﳏﺎﻭﻟﺔ‬
‫ﺗﻘﻴﻴﻢ ﺍﻟﻨﺘﺎﺋﺞ ﺍﶈﻘﻘﺔ ﻋﻠﻰ ﺍﳌﺴﺘﻮﻯ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﻭﺗﱭ ﻓﺸﻞ ﺗﻠﻚ ﺍﻟﺴﻴﺎﺳﺔ ﰲ ﲢﻘﻴﻖ ﺃﻫﺪﺍﻓﻬﺎ‪ ،‬ﻭﻫﻮ ﺍﻷﻣﺮ‬

‫‪ 1‬ﱂ ﻧﺘﻤﻜﻦ ﻣﻦ ﻣﻌﺮﻓﺔ ﺍﻟﻨﺴﺒﺔ ﺍﳌﺴﺘﻬﺪﻓﺔ ﻋﻨﺪ ﺇﻗﺮﺍﺭ ﺍﻟﱪﻧﺎﻣﺞ ﻟﺘﻜﻮﻥ ﻣﻌﻴﺎﺭ ﻟﻠﺤﻜﻢ ﻋﻠﻰ ﺍﻟﱪﻧﺎﻣﺞ‪.‬‬
‫‪ 2‬ﺇﺣﺼﺎﺋﻴﺎﺕ ﻣﻘﺪﻣﺔ ﻣﻦ ﺍﳌﺮﻛﺰ ﺍﻟﻮﻃﲏ ﻟﻺﻋﻼﻡ ﻭﺍﻹﺣﺼﺎﺀ ﺍﻟﺘﺎﺑﻊ ﻟﻠﻤﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻤﺎﺭﻙ‪.‬‬

‫‪245‬‬
 ‫ﺍﻟﻔﺼﻞ ﺍﻟﺮﺍﺑﻊ‪ :‬ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﳌﺄﻣﻮﻝ‬

‫ﺍﻟﺬﻱ ﻳﻔﺮﺽ ﺿﺮﻭﺭﺓ ﺍﻻﻫﺘﻤﺎﻡ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺑﺘﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ ،‬ﻭﻫﺬﺍ ﻣﺎ ﺑﺎﺩﺭﺕ ﺑﻪ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﻣﻦ ﺧﻼﻝ ﺇﻧﺸﺎﺀ ﻣﺪﻳﺮﻳﺔ ﻓﺮﻋﻴﺔ ﻟﻠﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻﺔ ﺳﻨﺔ ‪ ،2008‬ﺇﻻ ﺃﻥ ﻫﺬﺍ‬
‫ﺍﳌﺴﻌﻰ ﻻ ﻳﺰﺍﻝ ﰲ ﻣﺮﺍﺣﻠﻪ ﺍﻷﻭﻟﻴﺔ‪ ،‬ﻷﻧﻪ ﱂ ﳛﻘﻖ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻘﺪﱘ ﺗﻘﺮﻳﺮ ﺳﻨﻮﻱ‪ ،‬ﺷﺎﻣﻞ ﻭﻣﻮﺿﻮﻋﻲ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻣﻦ ﺃﻫﻢ ﻣﻌﻮﻗﺎﺕ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻘﺪﻳﺮ ﺷﺎﻣﻞ ﻭﻣﻮﺿﻮﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻏﻴﺎﺏ ﺍﻹﻟﺰﺍﻡ ﺍﻟﻘﺎﻧﻮﱐ‬
‫ﺑﺬﻟﻚ‪ ،‬ﻭﻋﺪﻡ ﺗﻮﻓﺮ ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﻧﻈﺎﻡ ﻣﻌﻠﻮﻣﺎﰐ ﺿﺮﻳﱯ ﻣﺘﻜﺎﻣﻞ‪ ،‬ﻭﻋﺪﻡ ﻭﺟﻮﺩ ﻣﻘﺎﺭﺑﺔ ﻭﺍﺿﺤﺔ ﻟﺘﻘﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﺗﻌﺪﺩ ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﳌﺘﺪﺧﻠﺔ ﰲ ﺗﺴﻴﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬

‫ﺇﻥ ﺍﻟﺴﻌﻲ ﺇﱃ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻟﻴﺲ ﻫﺪﻓﺎ ﰲ ﺣﺪ ﺫﺍﺗﻪ‪ ،‬ﺑﻞ ﻭﺳﻴﻠﺔ ﻟﺘﻘﻴﻴﻢ ﻣﺪﻯ ﻓﻌﺎﻟﻴﺔ‬
‫ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﳌﻨﺸﻮﺩﺓ‪ ،‬ﻓﻔﻲ ﻏﻴﺎﺏ ﻫﺬﺍ ﺍﻟﻘﻴﺎﺱ ﻓﺈﻥ ﺍﳊﻜﻢ ﻋﻠﻰ ﻓﻌﺎﻟﻴﺔ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻳﻔﺘﻘﺮ ﺇﱃ ﺍﻟﺪﻗﺔ ﻭﺍﳌﻮﺿﻮﻋﻴﺔ‪ .‬ﻟﺬﻟﻚ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﺸﺮﻭﻉ ﰲ ﺇﻋﺪﺍﺩ ﻣﻨﻬﺠﻴﺔ ﺷﺎﻣﻠﺔ ﻟﺘﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﺔ ﻭﺍﻟﺴﻌﻲ ﺇﱃ ﺍﻛﺘﺴﺎﺏ ﺃﺩﻭﺍﺕ ﺍﻟﺘﻘﻴﻴﻢ ﻭﺍﻟﺘﺤﻜﻢ ﻓﻴﻬﺎ‪ .‬ﻟﺬﺍ ﺣﺎﻭﻟﻨﺎ ﰲ ﺍﳌﺒﺤﺚ ﺍﻟﺜﺎﻟﺚ ﺍﻗﺘﺮﺍﺡ ﻣﻘﺎﺭﺑﺔ ﻟﺘﻘﺪﻳﺮ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺿﻮﺀ ﻣﺎ ﲤﺖ ﺩﺭﺍﺳﺘﻪ ﰲ ﺍﻟﻔﺼﻮﻝ ﺍﻟﺴﺎﺑﻘﺔ‪ ،‬ﻭﻋﻠﻰ ﺿﻮﺀ ﺇﺻﻼﺡ ﻧﻈﺎﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ‬
‫ﻟﻠﺪﻭﻟﺔ‪ ،‬ﻣﻊ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺗﺘﻀﻤﻦ ﻫﺬﻩ ﺍﳌﻘﺎﺭﺑﺔ ﻭﺻﻔﺎ ﻟﻺﻃﺎﺭ ﺍﻟﻘﺎﻧﻮﱐ ﺍﻟﺬﻱ ﳝﻜﻦ ﻣﻦ‬
‫ﺧﻼﻟﻪ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺷﻔﺎﻓﻴﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﱃ ﻣﻘﺘﺮﺣﺎﺕ ﻟﻮﺿﻊ ﻣﻨﻬﺠﻴﺔ ﻋﻤﻠﻴﺔ ﻟﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎ‪.‬‬

‫‪246‬‬
‫ﺍﳋــﺎﺗــﻤﺔ‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫ﺍﳋـﺎﺗـﻤﺔ‬

‫ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺍﻹﳌﺎﻡ ﲟﺨﺘﻠﻒ ﺍﳉﻮﺍﻧﺐ ﺍﳌﺘﻌﻠﻘﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ‪ .‬ﻭﲟﺤﺎﻭﻟـﺔ‬
‫ﺗﺸﺨﻴﺺ ﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟﱵ ﲢﻮﻝ ﺩﻭﻥ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻘﺪﻳﺮ ﺷﺎﻣﻞ ﻭﻣﻮﺿﻮﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻭﻣـﻦ ﰒ‬
‫ﺗﻘﻴﻴﻢ ﳌﺪﻯ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ .‬ﻓﻘﺪ ﺃﺻﺒﺢ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﳏﻞ ﺍﻫﺘﻤﺎﻡ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻭﺍﳌﺘﻘﺪﻣﺔ‪ ،‬ﻭﻣﻀﻤﻮﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬
‫ﺗﻮﺻﻴﺎﺕ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻟﱵ ﺃﺻﺒﺤﺖ ﺗﺪﻓﻊ ﺑﺎﻟﺪﻭﻝ ﰲ ﺍﲡﺎﻩ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻤﻬـﺎ ﻭﺇﻋـﺪﺍﺩ‬
‫ﺗﻘﺎﺭﻳﺮ ﺩﻭﺭﻳﺔ ﺑﺸﺄ‪‬ﺎ ﻭﻭﺿﻊ ﺿﻮﺍﺑﻂ ﻟﺬﻟﻚ‪ ،‬ﺑﺎﻋﺘﺒﺎﺭ ﺃﻥ ﺍﳊﻮﻛﻤﺔ ﺍﻟﺴﻠﻴﻤﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﻣﺘﻄﻠﺒﺎﺕ ﺍﳊﻮﻛﻤﺔ‬
‫ﺍﻟﺴﻠﻴﻤﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ‪.‬‬

‫ﻗﻤﻨﺎ ﲟﻌﺎﳉﺔ ﻫﺬﺍ ﺍﳌﻮﺿﻮﻉ ﰲ ﺃﺭﺑﻌﺔ ﻓﺼﻮﻝ‪ ،‬ﺧﺼﺼﻨﺎ ﺍﻟﻔﺼﻞ ﺍﻷﻭﻝ ﻟﻠﺘﻌﺮﻑ ﻋﻠﻰ ﻣﻮﻗﻊ ﻭﺃﳘﻴـﺔ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺗﺒﲔ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﻲ ﺃﺩﺍﺓ ﲟﻮﺟﺒﻬﺎ ﳝﻜﻦ ﲢﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺃﻥ ﺍﻟﺪﺍﻓﻊ ﻭﺭﺍﺀ ﻇﻬﻮﺭ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﻟﻮﻻﻳـﺎﺕ ﺍﳌﺘﺤـﺪﺓ ‪‬ﺎﻳـﺔ‬
‫ﺍﻟﺴﺘﻴﻨﺎﺕ ﻣﻦ ﺍﻟﻘﺮﻥ ﺍﻟﻌﺸﺮﻳﻦ ﻛﺎﻥ ﺍﻟﺮﻏﺒﺔ ﰲ ﺍﻟﺸﺮﻭﻉ ﰲ ﺇﺻﻼﺣﺎﺕ ﺿﺮﻳﺒﻴﺔ ﲢﺪ ﻭﺗﻀﺒﻂ ﺗﻮﺳﻊ ﺣﺠـﻢ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻌﺮﺍﺽ ﺁﺭﺍﺀ ﻋﺪﺩ ﻣﻦ ﺍﳌﻔﻜﺮﻳﻦ ﺣﻮﻝ ﻣﻔﻬﻮﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺒﲔ ﻟﻨﺎ ﺃﻥ ﺟﻮﻫﺮ ﺍﳋﻼﻑ‬
‫ﺑﲔ ﺗﻠﻚ ﺍﻵﺭﺍﺀ ﻳﻜﻤﻦ ﰲ ﺻﻌﻮﺑﺔ ﺍﻻﺗﻔﺎﻕ ﻋﻞ ﻣﻌﺎﻳﲑ ﻟﺘﺼﻨﻴﻒ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﻌﺪ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﻭ ﺗﻠﻚ ﺍﻟﱵ‬
‫ﺗﻌﺪ ﻣﻦ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳌﺮﺟﻌﻲ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﱐ‪ ،‬ﻓﺤﺎﻭﻟﻨﺎ ﻣﻦ ﺧﻼﻟﻪ ﺍﻹﳌﺎﻡ ﲟﺨﺘﻠﻒ ﺍﳉﻮﺍﻧﺐ ﺍﻟﻨﻈﺮﻳﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﻭﺗﺼﻤﻴﻤﻬﺎ ﻭﺗﻄﺒﻴﻘﻬﺎ ﻋﻤﻠﻴﺎ‪ .‬ﻣﻦ ﺧﻼﻝ ﺇﺑﺮﺍﺯ ﺃﻫﻢ ﻣﺘﻄﻠﺒﺎﺕ ﻋﻤﻠﻴﺔ ﺍﻟﻘﻴﺎﺱ ﻭﺍﻟﺼﻌﻮﺑﺎﺕ ﺍﻟـﱵ ﳝﻜـﻦ ﺃﻥ ﺗﻮﺍﺟﻬﻬـﺎ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻛﻞ ﻣﺮﺍﺣﻠﻬﺎ )ﺍﻟﺘﺼﻤﻴﻢ‪ ،‬ﺍﻟﺘﻨﻔﻴﺬ ﻭﺍﻟﻘﻴﺎﺱ( ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﺍﻹﺩﺍﺭﻳﺔ ﻭﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻟﻔﻨﻴـﺔ‪.‬‬
‫ﻛﻤﺎ ﻗﻤﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺑﻌﺮﺽ ﲡﺎﺭﺏ ﺑﻌﺾ ﺍﻟﺪﻭﻝ ﰲ ﻗﻴﺎﺱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺧﻼﻝ ﳏﺎﻭﻟﺔ ﲢﻠﻴـﻞ ﺑﻌـﺾ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺗﻠﻚ ﺍﻟﺪﻭﻝ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﳏﺎﻭﻟﺔ ﺇﺑﺮﺍﺯ ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﻟﱵ ﺗﻌﺘﻤﺪﻫﺎ ﻫﺬﻩ ﺍﻟﺪﻭﻝ ﰲ ﻗﻴﺎﺱ‬
‫ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﻭﺧﺼﺺ ﺍﻟﻔﺼﻞ ﺍﻟﺜﺎﻟﺚ ﻹﺑﺮﺍﺯ ﻛﻴﻔﻴﺔ ﺗﺄﺛﲑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﺒﺎﺩﺉ ﺍﻟﻨﻈﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻴﺔ )ﻣﺒﺎﺩﺉ‬
‫ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﻣﺒﺎﺩﺉ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺪﻭﻟﺔ( ﻭﺣﺎﻭﻟﻨﺎ ﺇﻇﻬﺎﺭ ﻛﻴﻔﻴﺔ ﳐﺎﻟﻔﺔ ﺃﻭ ﻣﻮﺍﻓﻘﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﻠﻚ ﺍﳌﺒﺎﺩﺉ‬
‫ﻣﻊ ﻣﺎ ﻳﺘﺮﺗﺐ ﻋﻦ ﺫﻟﻚ ﻣﻦ ﺁﺛﺎﺭ‪ .‬ﻛﻤﺎ ﺣﺎﻭﻟﻨﺎ ﰲ ﻫﺬﺍ ﺍﻟﻔﺼﻞ ﺇﺑﺮﺍﺯ ﺍﻟﺪﻭﺭ ﺍﻟﺬﻱ ﺗﻠﻌﺒﻪ ﺍﳌﻨﻈﻤﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ )ﺻﻨﺪﻭﻕ‬
‫ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﻭﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ( ﰲ ﻭﺿﻊ ﻗﻮﺍﻋﺪ ﻋﺎﳌﻴﺔ ﳊﻮﻛﻤﺔ ﺃﻓﻀﻞ ﻟﻠﻨﻔﻘﺎﺕ‬

‫‪248‬‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﺃﺑﻌﺎﺩ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺿﻮﺍﺑﻂ ﺣﻮﻛﻤﺘﻬﺎ ﻭﻓﻘﺎ ﻟﻸﻓﻀﻞ ﺍﳌﻤﺎﺭﺳﺎﺕ‬
‫ﺍﳌﻌﺘﻤﺪﺓ ﻣﻦ ﺗﻠﻚ ﺍﳌﻨﻈﻤﺎﺕ‪.‬‬

‫ﺃﻣﺎ ﺍﻟﻔﺼﻞ ﺍﻷﺧﲑ ﻣﻦ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﻓﺨﺼﺺ ﻟﺪﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻣﻦ ﺧﻼﻝ ﳏﺎﻭﻟﺔ ﺍﺳﺘﻌﺮﺍﺽ ﺑﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻌﻤﻮﻝ ﰲ ﺍﻟﻨﻈﺎﻡ ﺍﳉﺒﺎﺋﻲ ﺍﳉﺰﺍﺋﺮﻱ‪ ،‬ﻭﳏﺎﻭﻟﺔ ﲢﺪﻳﺪ ﺍﻻﻧﻌﻜﺎﺳﺎﺕ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﻋﻠﻰ ﺍﳌﺴـﺘﻮﻯ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ‪ ،‬ﰒ ﲟﺤﺎﻭﻟﺔ ﲢﻠﻴﻞ ﳌﺎ ﺗﻮﻓﺮ ﻣﻦ ﺑﻴﺎﻧﺎﺕ ﺣﻮﻝ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ‪ ،‬ﻛﻤﺎ ﻗﻤﻨﺎ ﰲ ﺍﻷﺧﲑ‬
‫ﲟﺤﺎﻭﻟﺔ ﺍﻗﺘﺮﺍﺡ ﻣﻘﺎﺭﺑﺔ ﻟﻘﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎ‪.‬‬

‫ﺍﺧﺘﺒﺎﺭ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺎﺕ‬

‫ﺑﻨﺎﺀﺍ ﻋﻠﻰ ﻣﺎ ﲤﺖ ﺩﺭﺍﺳﺘﻪ ﰲ ﺍﻟﺒﺤﺚ ﺗﻮﺻﻠﻨﺎ ﺇﱃ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﺎﻟﻴﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻔﺮﺿﻴﺎﺕ ﺍﻟﱵ ﲤﺖ ﺻـﻴﺎﻏﺘﻬﺎ ﰲ‬
‫ﻣﻘﺪﻣﺔ ﺍﻟﺒﺤﺚ‪:‬‬
‫‪ -‬ﻛﺎﻧﺖ ﻓﺮﺿﻴﺘﻨﺎ ﺍﻷﻭﱃ ﺃﻧﻪ ﳝﻜﻦ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﺩﻗﻴﻖ ﻭﻣﺘﺠﺎﻧﺲ ﰲ ﺳﺎﺋﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺎﺕ‪،‬‬
‫ﻓﻘﺪ ﺃﺛﺒﺖ ﺍﻟﺒﺤﺚ ﻋﺪﻡ ﺻﺤﺘﻬﺎ‪ .‬ﻓﺎﻷﺳﺎﻟﻴﺐ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺫﻟﻚ ﺗﻌﻄﻲ ﺗﻘﺪﻳﺮﺍﺕ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻻ‬
‫ﺗﻌﻄﻲ ﻧﺘﺎﺋﺞ ﺩﻗﻴﻘﺔ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺴﺒﺐ ﺻﻌﻮﺑﺔ ﺍﻷﺧﺬ ﺑﺎﳊﺴﺒﺎﻥ ﺍﻟﺘﻐﲑﺍﺕ ﰲ ﺍﻟﺴﻠﻮﻙ ﻭﺍﻟﺘﻔﺎﻋﻞ ﺑﲔ‬
‫ﳐﺘﻠﻒ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ .‬ﻭﻣﻦ ﺧﻼﻝ ﺍﺳﺘﻌﺮﺍﺽ ﺃﺳﺎﻟﻴﺐ ﻣﻘﺎﺭﺑﺎﺕ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻋﺪﺩ ﻣﻦ‬
‫ﺍﻟﺪﻭﻝ ﺗﺒﲔ ﻋﺪﻡ ﲡﺎﻧﺲ ﺍﳌﻘﺎﺭﺑﺎﺕ ﺍﳌﺴﺘﺨﺪﻣﺔ ﰲ ﺗﻘﺪﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﻛﻤﺎ ﺃﺛﺒﺖ ﺍﻟﺒﺤﺚ ﻋﺪﻡ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻭﺍﻟﱵ ﺟﺎﺀ ﻓﻴﻬﺎ ﺃﻥ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﲢﻘﻖ ﻣـﻦ ﺧـﻼﻝ‬
‫ﺗﻜﺜﻴﻒ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺮﻗﺎﺑﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻭﳏﺎﺭﺑﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ .‬ﺑﺎﻟﺮﻏﻢ ﺍﻷﳘﻴﺔ ﺍﻟﻘﺼﻮﻯ ﻟﻠﺮﻗﺎﺑﺔ ﺍﳉﺒﺎﺋﻴـﺔ ﻭﳏﺎﺭﺑـﺔ‬
‫ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻓﺈﻥ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﳝﻜﻦ ﲢﻘﻴﻘﻬﺎ ﺩﻭﻥ ﺍﻻﻟﺘﺰﺍﻡ ﺑﻀـﻮﺍﺑﻂ ﺍﳊﻮﻛﻤـﺔ ﺍﻟﺴـﻠﻴﻤﺔ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻫﺬﺍ ﺿﻤﻦ ﺇﻃﺎﺭ ﺃﴰﻞ ﳊﻮﻛﻤﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﻤﻮﻣﻲ‪ ،‬ﻣﻦ ﺃﻫﻢ ﻣﺘﻄﻠﺒﺎﺕ ﻗﻴﺎﺱ ﺗﻜﻠﻔـﺔ ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬
‫‪ -‬ﺃﺧﲑﺍ ﺃﺛﺒﺖ ﺍﻟﺒﺤﺚ ﺻﺤﺔ ﺍﻟﻔﺮﺿﻴﺔ ﺍﻟﺜﺎﻟﺜﺔ‪ ،‬ﻓﻐﻴﺎﺏ ﻧﻈﺎﻡ ﺇﺣﺼﺎﺋﻲ ﺿﺮﻳﱯ ﻭﻏﻴﺎﺏ ﻣﻘﺎﺭﺑﺔ ﺷﺎﻣﻠﺔ ﻹﺣﺼﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻟﻘﻴﺎﺱ ﺗﻜﻠﻔﺘﻬﺎ ﰲ ﺍﳉﺰﺍﺋﺮ ﳚﻌﻞ ﻣﻦ ﺍﻟﺼﻌﺐ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺇﺣﺼﺎﺀ ﺷﺎﻣﻞ ﻟﻨﻔﻘﺎﺕ ﺍﻟﻀـﺮﻳﺒﻴﺔ ﻭﺗﻘـﺪﻳﺮ‬
‫ﻣﻮﺿﻮﻋﻲ ﻟﺘﻜﻠﻔﺘﻬﺎ‪.‬‬

‫‪249‬‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫ﻧﺘﺎﺋﺞ ﺍﻟﺪﺭﺍﺳﺔ‬

‫ﻣﻜﻨﻨﺎ ﻫﺬﺍ ﺍﻟﺒﺤﺚ ﻣﻦ ﺍﻟﺘﻮﺻﻞ ﺇﱃ ﺍﻟﻨﺘﺎﺋﺞ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ .1‬ﻳﺘﻀﻤﻦ ﺍﻟﺘﺸﺮﻳﻊ ﺍﳉﺰﺍﺋﺮﻱ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻟﻨﺼﻮﺹ ﺍﻟﺘﺸﺮﻳﻌﻴﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺘﻀـﻤﻦ ﺍﻟﻨﻈـﺎﻡ‬
‫ﺍﳉﺒﺎﺋﻲ ﺍﻻﺳﺘﺜﻨﺎﺋﻲ‪ ،‬ﺑﺎﻻﺿﺎﻓﺔ ﺇﱃ ﳐﺘﻠﻒ ﺍﺗﻔﺎﻗﻴﺎﺕ ﺍﻟﺸﺮﺍﻛﺔ )ﺍﻻﲢﺎﺩ ﺍﻷﻭﺭﻭﰊ ﻭﺍﳌﻨﻈﻤﺔ ﺍﻟﻌﺮﺑﻴـﺔ ﻟﻠﺘﺒـﺎﺩﻝ‬
‫ﺍﳊﺮ(‪ ،‬ﻫﺬﺍ ﺍﻟﺘﻨﻮﻉ ﰲ ﺍﻟﻨﺼﻮﺹ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﳜﺎﻟﻒ ﻗﻮﺍﻋﺪ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻮﺍﺭﺩﺓ ﰲ ﺩﻟﻴﻞ ﺃﻓﻀـﻞ‬
‫ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ؛‬
‫‪ .2‬ﺃﻧﺸﺄﺕ ﺳﻨﺔ ‪ 2008‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻔﺮﻋﻴﺔ ﻟﻠﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺍﻷﻧﻈﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳋﺎﺻـﺔ ﺑﺎﳌﺪﻳﺮﻳـﺔ ﺍﻟﻌﺎﻣـﺔ‬
‫ﻟﻠﻀﺮﺍﺋﺐ ﻭﺃﻭﻛﻠﺖ ﺇﻟﻴﻬﺎ ﻣﻬﻤﺔ ﺇﺣﺼﺎﺀ ﻭﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺇﻻ ﺃﻥ ﻫﺬﻩ ﺍﳌﺪﻳﺮﻳـﺔ ﺍﻟﻔﺮﻋﻴـﺔ‬
‫ﺃﻋﺪﺕ ﺗﻘﺮﻳﺮﺍ ﻭﺍﺣﺪﺍ ﻓﻘﻂ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻛﺎﻥ ﺫﻟﻚ ﺳﻨﺔ ‪ ،2013‬ﻭﻫﻮ ﻳﻜﺘﺴﻲ ﻃﺎﺑﻊ ﺍﻟﺴﺮﻳﺔ ﻟﻜﻮﻧﻪ‬
‫ﱂ ﻳﻨﺸﺮ؛‬
‫‪ .3‬ﻻ ﺗﺘﻮﻓﺮ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻋﻠﻰ ﻣﻨﻬﺠﻴﺔ ﻭﺍﺿﺤﺔ ﻹﺣﺼﺎﺀ ﻭﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀـﺮﻳﺒﻴﺔ‪ ،‬ﺃﻣـﺎ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﳉﻤﺮﻛﻴﺔ ﻓﺘﺘﻮﻓﺮ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﺠﻤﺎﺭﻙ ﻋﻠﻰ ﻧﻈﺎﻡ ﻣﻌﻠﻮﻣﺎﰐ ﻳﺴﻤﺢ ﺑﺘـﻮﻓﲑ ﺑﻴﺎﻧـﺎﺕ‬
‫ﺗﻔﺼﻴﻠﻴﺔ ﻭﺷﺎﻣﻠﺔ ﺑﺸﺄ‪‬ﺎ‪.‬‬
‫‪ .4‬ﻳﻘﺘﺼﺮ ﻧﻄﺎﻕ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ ﻋﻠﻰ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴـﺔ‬
‫ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻠﻘﺮﺽ ﺍﳌﺼـﻐﺮ‪ ،‬ﺍﻟﺼـﻨﺪﻭﻕ‬
‫ﺍﻟﻮﻃﲏ ﻟﺘﺄﻣﲔ ﻋﻦ ﺍﻟﺒﻄﺎﻟﺔ‪ ،‬ﺩﻭﻥ ﻗﻴﺎﺱ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻤﻨﻮﺣﺔ ﰲ ﺇﻃﺎﺭ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻌﺎﻡ؛‬
‫‪ .5‬ﺗﺸﻜﻞ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﺪﺍﺋﻤﺔ ﺍﳉﺰﺀ ﺍﻷﻛﱪ ﻣﻦ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺍﻟﱵ ﺗﻌﺘﱪﻫﺎ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻧﻔﻘﺎﺕ‬
‫ﺿﺮﻳﺒﻴﺔ )‪ 373‬ﺇﺟﺮﺍﺀ ﻣﻦ ﳎﻤﻮﻉ ‪ 490‬ﺇﺟﺮﺍﺀ ﺳﻨﺔ ‪ (2013‬ﻭﻫﺬﺍ ﳐﺎﻟﻒ ﳌﺒﺪﺃ ﺍﻟﺮﺷـﺎﺩﺓ ﰲ ﺍﺳـﺘﺨﺪﺍﻡ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺣﻴﺚ ﳚﺐ ﺃﻥ ﺗﻜﻮﻥ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﳏﺪﺩﺓ ﺍﳌﺪﺓ؛‬
‫‪ .6‬ﻋﺪﻡ ﻓﺎﻋﻠﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﳍﺪﻑ ﺍﳌﺮﺟﻮ ﻣﻨﻬﺎ ﰲ ﺑﻌﺚ ﺍﻟﻨﺸﺎﻁ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺧﺎﺻـﺔ‬
‫ﺍﻟﻘﻄﺎﻉ ﺍﻟﺼﻨﺎﻋﻲ ﻭﰲ ﺗﻮﺳﻴﻊ ﺍﻟﻮﻋﺎﺀ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﻭﻳﺘﺠﻠﻰ ﺫﻟﻚ ﰲ ﺍﻻﺭﺗﻔﺎﻉ ﺍﳌﺴﺘﻤﺮ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‬
‫ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﺮﺳﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺍﳌﻀﺎﻓﺔ‪ ،‬ﻭﺍﳔﻔﺎﺽ ﺗﻜﻠﻔﺘﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺍﻟـﺪﺧﻞ‬
‫ﺍﻹﲨﺎﱄ ﻭﺍﻟﻀﺮﻳﺒﺔ ﻋﻠﻰ ﺃﺭﺑﺎﺡ ﺍﻟﺸﺮﻛﺎﺕ؛‬

‫‪250‬‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫‪ .7‬ﻧﺘﺞ ﻋﻦ ﺍﻟﺘﻮﺳﻊ ﰲ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﲣﻔﻴﻒ ﺍﻟﻌﺐﺀ ﺍﻟﻀﺮﻳﱯ ﻋﻠﻰ ﺍﳌﺴﺘﺜﻤﺮﻳﻦ‪ ،‬ﻭﺯﻳﺎﺩﺗﻪ ﻋﻠﻰ ﺍﻟﻔﺌﺎﺕ‬
‫ﻏﲑ ﺍﳌﺴﺘﺜﻤﺮﺓ ﻭﻫﻲ ﺍﻟﻔﺌﺎﺕ ﺍﻟﻀﻌﻴﻔﺔ ﺍﻗﺘﺼﺎﺩﻳﺎ‪ ،‬ﻭﺑﺎﻟﻨﺘﻴﺠﺔ ﺍﻹﺧﻼﻝ ﺑﻌﺪﺍﻟﺔ ﺗﻮﺯﻳﻊ ﺍﻷﻋﺒﺎﺀ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻭﻋﺪﻡ ﲢﻘﻴﻖ‬
‫ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ .8‬ﻓﺸﻞ ﺍﻟﺘﻨﺴﻴﻖ ﺑﲔ ﳐﺘﻠﻒ ﺍﳍﻴﺌﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﱵ ﳛﻮﺯ ﻛﻞ ﻣﻨﻬﺎ ﻣﻌﻠﻮﻣـﺎﺕ‬
‫ﺧﺎﺻﺔ ‪‬ﺎ )ﺇﺩﺍﺭﺓ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺇﺩﺍﺭﺓ ﺍﳉﻤﺎﺭﻙ‪ ،‬ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺋﻴﺎﺕ‪ ،‬ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﺪﻋﻢ ﺗﺸﻐﻴﻞ‬
‫ﺍﻟﺸﺒﺎﺏ‪ ،‬ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻺﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﺼﻨﺪﻭﻕ ﺍﻟﻮﻃﲏ ﻟﻠﺘﺄﻣﲔ ﻋﻠﻰ ﺍﻟﺒﻄﺎﻟﺔ ﻭﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﺴﻴﲑ ﺍﻟﻘﺮﺽ‬
‫ﺍﳌﺼﻐﺮ(؛‬
‫‪ .9‬ﻻ ﻳﺘﻢ ﰲ ﺍﳉﺰﺍﺋﺮ ﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻻ ﻳﻮﺟﺪ ﻧﺺ ﻗﺎﻧﻮﱐ ﻳﻠﺰﻡ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑـﺬﻟﻚ‪،‬‬
‫ﻛﻤﺎ ﺃﻥ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻻ ﲣﻀﻊ ﻟﻠﺮﻗﺎﺑﺔ ﺍﻟﱪﳌﺎﻧﻴﺔ ﺍﻟﻘﺒﻠﻴﺔ ﺃﻭ ﺍﻟﺒﻌﺪﻳﺔ ﺑﺴﺒﺐ ﻏﻴﺎﺏ ﺍﻟﺪﺭﺍﺳـﺎﺕ ﺍﻟﺴـﺎﺑﻘﺔ‬
‫ﻭﺍﻟﻼﺣﻘﺔ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ .10‬ﺷﺮﻉ ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ ﻣﻨﺬ ﺳﻨﺔ ‪ 2013‬ﰲ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺗﻘﺮﻳﺮﻩ ﺍﻟﺘﻘﻴﻴﻤﻲ ﻟﻘﻮﺍﻧﲔ ﺗﺴﻮﻳﺔ‬
‫ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻭﻫﻮ ﻣﺎ ﻳﺸﻜﻞ ﺧﻄﻮﺓ ﻟﺪﻓﻊ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺇﱃ ﺍﻟﺸﺮﻭﻉ ﰲ ﺇﻋﺪﺍﺩ ﺗﻘﺎﺭﻳﺮ ﻣﻨﺘﻈﻤـﺔ ﺣـﻮﻝ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪.‬‬

‫ﺍﻟﺘﻮﺻﻴﺎﺕ‬
‫ﻣﻦ ﺧﻼﻝ ﻣﺎ ﺳﺒﻖ ﻳﻨﺒﻐﻲ ﻋﻠﻰ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺍﻟﺸﺮﻭﻉ ﰲ ﻭﺿﻊ ﻣﻨﻬﺠﻴﺔ ﺃﻛﺜﺮ ﻭﺿﻮﺣﺎ ﻭﴰﻮﻻ ﻟﻘﻴـﺎﺱ‬
‫ﻭﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺗﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺘﻬﺎ‪ ،‬ﻓﺎﻟﺘﻘﻴﻴﻢ ﺳﻴﺴﻤﺢ ﺑﺘﻘﺪﱘ ﺇﺟﺎﺑﺎﺕ ﻋﻦ ﺃﻫﻢ ﺍﻷﺳﺌﻠﺔ ﺍﻟﱵ ﺗﻄﺮﺡ ﺣﻮﻝ‬
‫ﺟﺪﻭﻯ ﻭﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﻓﻬﻢ ﺃﻓﻀﻞ ﻟﻜﻴﻔﻴﺔ ﲢﻘﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻷﻫﺪﺍﻓﻬﺎ‪ .‬ﻗﺪ ﻻ ﻳﺘﺤﻘـﻖ ﺫﻟـﻚ ﰲ‬
‫ﺍﻷﺟﻞ ﺍﻟﻘﺼﲑ ﻏﲑ ﺃﻧﻪ ﲟﺮﻭﺭ ﺍﻟﻮﻗﺖ ﻭﺍﻛﺘﺴﺎﺏ ﺍﻟﺘﺠﺮﺑﺔ ﺳﺘﺘﺤﺴﻦ ﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﺬﺍ ﺿﻤﻦ ﺇﻃﺎﺭ ﺷﺎﻣﻞ‬
‫ﻟﺘﺤﺴﲔ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ .‬ﻟﺬﻟﻚ ﻧﻘﺪﻡ ﲨﻠﺔ ﺍﻟﺘﻮﺻﻴﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ‪:‬‬

‫‪ .1‬ﺗﺒﺴﻴﻂ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻣﻦ ﻗﺒﻞ ﺍﻟﺴﻠﻄﺎﺕ ﺍﻟﻌﻤﻮﻣﻴﺔ ﺑﺘﺠﻤﻴﻊ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺃﻗﻞ ﻋﺪﺩ ﳑﻜﻦ ﻣﻦ ﺍﻟﻘﻮﺍﻧﲔ‪،‬‬
‫ﻭﺗﻨﻈﻴﻢ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻳﺴﻬﻞ ﻓﻬﻤﻬﺎ ﻭﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻭﳝﻜﻦ ﻣﻦ ﺗﻜﺮﻳﺲ ﺍﻟﻴﻘﲔ ﺍﻟﻀﺮﻳﱯ ﻟﻜﻞ ﻣـﻦ‬
‫ﺍﳌﻜﻠﻒ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﺈﺑﺮﺍﺯ ﺍﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﱵ ﺗﺸﻜﻞ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﺑﺸﻜﻞ ﻣﻨﻔﺼﻞ ﻋﻦ ﺍﻷﺣﻜﺎﻡ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ .‬ﻭﻛﺬﺍ ﺍﳊﺪ ﻣﻦ ﻭﺗﲑﺓ ﺍﻟﺘﻌﺪﻳﻼﺕ ﰲ ﺍﻟﺘﺸﺮﻳﻊ ﺍﻟﻀﺮﻳﱯ ﺇﱃ ﺍﳊﺪ ﺍﻷﺩﱏ؛‬
‫‪ .2‬ﻭﺿﻊ ﺇﻃﺎﺭ ﻗﺎﻧﻮﱐ ﻳﻀﻤﻦ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺗﻘﺪﻳﺮ ﺷﺎﻣﻞ ﻭﻣﻮﺿﻮﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻳﺘﻀﻤﻦ ﻭﺿﻊ ﺗﻌﺮﻳـﻒ‬
‫ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺴﺘﻨﺪ ﺇﻟﻴﻪ ﻛﻞ ﺍﳉﻬﺎﺕ ﰲ ﺗﻘﺪﻳﺮﻫﺎ ﻟﺘﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀـﺮﻳﺒﻴﺔ‪ ،‬ﻭﲢﺪﻳـﺪ ﺻـﻼﺣﻴﺎﺕ‬
‫ﻭﻣﺴﺆﻭﻟﻴﺎﺕ ﻛﻞ ﺟﻬﺔ ﺇﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺻﻠﺔ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬

‫‪251‬‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫‪ .3‬ﺇﺳﻨﺎﺩ ﺍﳌﺴﺆﻭﻟﻴﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻋﻦ ﺍﻟﺘﻄﺒﻴﻖ ﺍﻟﻌﻤﻠﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﻟﻀﻤﺎﻥ ﺍﻻﺳﺘﺨﺪﺍﻡ‬
‫ﺍﻟﺼﺤﻴﺢ ﳍﺎ‪ ،‬ﻭﺃﻥ ﺗﺘﻮﱃ ﻣﺴﺆﻭﻟﻴﺔ ﺍﻟﺘﻘﺪﻳﺮ ﺍﻟﻜﻤﻲ ﻟﻜﺎﻓﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﻟﺘﻨﺴﻴﻖ ﺑﲔ ﲨﻴـﻊ ﺍﳍﻴﺌـﺎﺕ ﺫﺍﺕ‬
‫ﺍﻟﺼﻠﺔ ﻣﻦ ﺧﻼﻝ ﺇﺑﺮﺍﻡ ﺍﺗﻔﺎﻗﺎﺕ ﻟﺘﺒﺎﺩﻝ ﺍﳌﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﺗﺘﻀﻤﻦ ﻭﺿﻊ ﺁﻟﻴﺎﺕ ﺗﺴﻤﺢ ﺑﺎﻟﻮﺻﻮﻝ ﺍﻟﺴـﺮﻳﻊ‬
‫ﻭﺍﳌﻼﺋﻢ ﻟﻠﺒﻴﺎﻧﺎﺕ؛‬
‫‪ .4‬ﺗﻄﻮﻳﺮ ﻧﻈﺎﻡ ﺇﺣﺼﺎﺋﻲ ﺿﺮﻳﱯ ﻣﻌﻠﻮﻣﺎﰐ ﻓﻌﺎﻝ ﻳﻮﻓﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻼﺯﻣﺔ ﻟﻌﻤﻠﻴﺔ ﺗﻘﺪﻳﺮ ﺗﻜﻠﻔﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪،‬‬
‫ﻭﻗﻴﺎﻡ ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ ﺑﺈﺻﺪﺍﺭ ﺗﻘﺮﻳﺮ ﺳﻨﻮﻱ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻳﻨﺸﺮ ﻋﻠﻰ ﻣﻮﻗﻌﻬﺎ ﺍﻟﺮﲰﻲ؛‬
‫‪ .5‬ﺇﺻﺪﺍﺭ ﻧﺺ ﻗﺎﻧﻮﱐ ﻳﻠﺰﻡ ﺍﳊﻜﻮﻣﺔ ﺑﺘﻘﻴﻴﻢ ﺍﻷﺛﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻦ ﺣﻴﺚ‬
‫ﺍﳌﻼﺀﻣﺔ‪ ،‬ﺍﻟﻔﻌﺎﻟﻴﺔ ﻭﺍﻟﻜﻔﺎﺀﺓ‪ ،،‬ﻭﳛﺪﺩ ﻗﻮﺍﻋﺪ ﺍﻟﺘﻘﻴﻴﻢ ﺍﻟﺪﻭﺭﻱ ﻟﻔﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺃﻥ ﺗﻮﻛﻞ ﻫﺬﻩ ﺍﳌﻬﻤﺔ‬
‫ﺇﱃ ﺟﻬﺔ ﻣﺴﺘﻘﻠﺔ ﲤﻨﺢ ﻛﺎﻓﺔ ﺍﻟﺼﻼﺣﻴﺎﺕ ﰲ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺍﳌﻌﻠﻮﻣﺎﺕ ﺍﻟﻀﺮﻭﺭﻳﺔ ﻟﻠﺘﻘﻴﻴﻢ‪ ،‬ﻭﺇﻟﺰﺍﻡ ﻫﺬﻩ ﺍﳉﻬﺔ‬
‫ﺑﺘﻘﺪﱘ ﺗﻮﺻﻴﺎﺕ ﻟﺘﺤﺴﲔ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻛﺄﺩﺍﺓ ﻟﻠﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ .6‬ﺍﻟﺸﺮﻭﻉ ﰲ ﺇﻋﺪﺍﺩ ﻣﻨﻬﺠﻴﺔ ﻣﻨﺘﻈﻤﺔ ﳌﺮﺍﺟﻌﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﲢﻠﻴﻞ ﺍﻟﺘﻜﺎﻟﻴﻒ ﻭﺍﻟﻔﻮﺍﺋﺪ ﻟﻠﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺣﻴﺚ ﳝﻜﻦ ﺍﻟﺸﺮﻭﻉ ﰲ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﻛﺜﺮ ﺗﻜﻠﻔﺔ ﰒ ﳝﺘﺪ ﺫﻟﻚ ﻟﻴﺸﻤﻞ ﻛﻞ ﳎﺎﻻﺕ‬
‫ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪.‬‬
‫‪ .7‬ﺍﻟﻘﻴﺎﻡ ﺑﺪﺭﺍﺳﺔ ﻣﺴﺒﻘﺔ ﻟﻶﺛﺎﺭ ﺍﳌﺮﺗﺒﻄﺔ ﺑﺎﻷﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻟﻜﻮ‪‬ﺎ ﺗﺴـﻤﺢ ﺑﺒﻴـﺎﻥ ﺍﳌﻜﺎﺳـﺐ ﺍﳌﻨﺘﻈـﺮﺓ‬
‫ﻭﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﺘﻮﻗﻌﺔ‪ ،‬ﻭﻛﺬﺍ ﺍﳊﺪ ﻣﻦ ﺍﳌﺨﺎﻃﺮ ﺍﶈﺘﻤﻠﺔ ﻟﻸﺣﻜﺎﻡ ﺍﻟﻀﺮﻳﺒﻴﺔ؛‬
‫‪ .8‬ﺍﻟﺸﺮﻭﻉ ﰲ ﺇﺩﺭﺍﺝ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﺘﻀﻤﻦ ﺗﻘﺪﻳﺮﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻔﺘﺮﺍﺕ ﺳﺎﺑﻘﺔ ﰲ ﺃﻳﺔ‬
‫ﻋﻤﻠﻴﺔ ﻣﻨﺎﻗﺸﺔ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ ﻟﺘﻤﻜﲔ ﺃﻋﻀﺎﺀ ﺍﻟﱪﳌﺎﻥ ﻣﻦ ﺍﻻﻃﻼﻉ ﻋﻠﻴﻬﺎ ﻗﺒﻞ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ‪ ،‬ﻟﺘﻘﻴﻴﻢ ﻓﻌﺎﻟﻴﺔ‬
‫ﺑﺮﺍﻣﺞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺟﺎﻧﺐ ﺑﺮﺍﻣﺞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻌﺎﻡ ﺍﳌﺒﺎﺷﺮ‪ ،‬ﻭﲢﺪﻳﺪ ﻣﺪﻯ ﻗﺪﺭﺓ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﲢﻘﻴﻖ‬
‫ﺍﻷﻫﺪﺍﻑ ﺍﳌﺴﻄﺮﺓ‪ ،‬ﻭﲢﻠﻴﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﺟﺎﻧﺐ ﺍﻹﻳﺮﺍﺩﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺍﻟﻨﻔﻘﺎﺕ ﺍﳌﺒﺎﺷﺮﺓ ﻟﺘﻜﻮﻳﻦ‬
‫ﺻﻮﺭﺓ ﺷﺎﻣﻠﺔ ﻋﻦ ﺃﺳﺒﺎﺏ ﺍﻟﻌﺠﺰ ﻭﺑﺎﻟﺘﺎﱄ ﺗﻮﻓﲑ ﺍﻟﻘﺪﺭﺓ ﺃﻛﱪ ﻋﻠﻰ ﺍﻟﺘﺤﻜﻢ ﰲ ﻋﺠﺰ ﺍﳌﻴﺰﺍﻧﻴﺔ‪.‬‬
‫‪ .9‬ﺯﻳﺎﺩﺓ ﺍﻟﻮﺿﻮﺡ ﺣﻮﻝ ﺃﻫﺪﺍﻑ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻦ ﺧﻼﻝ ﻃﻠﺐ ﺑﻴﺎﻥ ﻭﺍﺿﺢ ﺣﻮﻝ ﺍﻟﻐﺮﺽ ﺍﻟﺬﻱ ﺗﻘﺘـﺮﺡ‬
‫ﻣﻦ ﺃﺟﻠﻪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﻣﺸﺎﺭﻳﻊ ﺍﻟﻘﻮﺍﻧﲔ ﺍﳌﻘﺘﺮﺣﺔ‪ ،‬ﻭﺑﻴﺎﻥ ﻓﻴﻤﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﻓﻀﻞ ﻭﺳﻴﻠﺔ‬
‫ﻟﺘﺤﻘﻴﻖ ﺫﻟﻚ ﺍﳍﺪﻑ‪ ،‬ﻣﻊ ﲢﺪﻳﺪ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻟﱵ ﳝﻜﻦ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻟﻘﻴﺎﺱ ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺘﺮﺣﺔ؛‬

‫‪ .10‬ﺇﺳﺘﻐﻼﻝ ﺗﻘﺎﺭﻳﺮ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺘﺮﺷﻴﺪ ﻗﺮﺍﺭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﺘﺨﻠﻲ ﻋﻦ ﺍﻹﻋﻔﺎﺀﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺫﺍﺕ‬
‫ﺍﻟﻄﺎﺑﻊ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻟﱵ ﻳﺜﺒﺖ ﻋﺪﻡ ﻓﻌﺎﻟﻴﺘﻬﺎ ﻭﺟﺪﻭﺍﻫﺎ‪ ،‬ﻭﺇﺩﺭﺍﺝ ﺣﺪﻭﺩ ﺍﻟﺘﻜﻠﻔﺔ ﻟﺒﻌﺾ ﺍﻟﻨﻔﻘﺎﺕ‬

‫‪252‬‬
 ‫ﺍﳋﺎﲤـﺔ‬

‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﲟﺎ ﻳﻮﺍﻓﻖ ﺍﳍﺪﻑ ﺍﳌﺮﺍﺩ ﲢﻘﻴﻘﻪ ﻣﻦ ﺃﺟﻞ ﺍﳊﻴﻠﻮﻟﺔ ﺩﻭﻥ ﲡﺎﻭﺯ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﳌﻨﺎﻓﻊ ﺍﳌﺘﻮﻗﻌﺔ‪ ،‬ﻭﻟﻠﺤﺪ ﻣﻦ‬
‫ﺗﺄﺛﲑﻫﺎ ﻋﻠﻰ ﻣﻴﺰﺍﻧﻴﺔ ﺍﻟﺪﻭﻟﺔ‪.‬‬

‫ﺁﻓﺎﻕ ﺍﻟﺒﺤﺚ‬
‫ﺗﻨﺎﻭﻟﺖ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻹﻃﺎﺭ ﺍﻟﻨﻈﺮﻱ ﺍﻟﺬﻱ ﳝﻜﻦ ﺧﻼﻟﻪ ﺍﻟﻮﺻﻮﻝ ﺇﱃ ﺷﻔﺎﻓﻴﺔ ﺳﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ‪،‬‬
‫ﻭﻣﻨﻬﺠﻴﺎﺕ ﻗﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﳌﺎﻟﻴﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻷﻥ ﺍﻻﻫﺘﻤﺎﻡ ﺑﺎﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻻ ﻳﺘﻮﻗﻒ ﻋﻨﺪ ﻗﻴﺎﺱ ﺗﻜﻠﻔﺘﻬﺎ‬
‫ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺑﻞ ﻫﻲ ﻧﻘﻄﺔ ﺍﻟﺒﺪﺍﻳﺔ ﻟﻘﻴﺎﺱ ﺍﻟﺘﻜﻠﻔﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﺍﻟﺒﺤﺚ ﰲ ﺍﻷﻧﻈﻤﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻟﺘﺴﻴﲑ ﻓﻌﺎﻟﻴﺔ‬
‫ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﰲ ﻛﻴﻔﻴﺔ ﺇﺭﺳﺎﺀ ﻧﻈﺎﻡ ﺿﺮﻳﱯ ﻣﺘﺠﺎﻧﺲ ﻣﻮﺣﺪ ﻭﻓﻌﺎﻝ‪ ،‬ﻭﰲ ﺍﻟﺒﺤﺚ ﰲ ﻣﻌﺎﻳﲑ ﺗﺼﻤﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳉﺪﻳﺪﺓ ﻟﺘﻘﻠﻴﻞ ﺍﻵﺛﺎﺭ ﺍﻟﺴﻠﺒﻴﺔ ﺍﶈﺘﻤﻠﺔ‪ .‬ﻭﻫﻲ ﻣﻮﺍﺿﻴﻊ ﳝﻜﻦ ﺗﻨﺎﻭﳍﺎ ﰲ ﺍﻷﲝﺎﺙ ﺍﻟﻼﺣﻘﺔ‪.‬‬
‫ﺃﺧﲑﺍ‪ ،‬ﳓﻤﺪ ﺍﷲ ﻋﻠﻰ ﺗﻮﻓﻴﻘﻪ ﻟﻨﺎ ﻋﻠﻰ ﰲ ﺇﲤﺎﻡ ﺇﳒﺎﺯ ﻫﺬﺍ ﺍﻟﻌﻤﻞ‪ ،‬ﺁﻣﻠﲔ ﰲ ﺃﻥ ﻧﻜﻮﻥ ﻗﺪ ﻭﻓﻘﻨﺎ ﰲ ﺍﺧﺘﻴﺎﺭ‬
‫ﺍﳌﻮﺿﻮﻉ ﻭﻣﻌﺎﳉﺘﻪ‪.‬‬

‫‪253‬‬
‫ﺍﳌﻼﺣـــﻖ‬
 ‫ﺍﳌﻼﺣﻖ‬

‫ﻣﻠﺤﻖ‪ :1‬ﺃﺳﺌﻠﺔ ﺍﻟﺘﻘﻴﻴﻢ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ‬

‫ﺗﺘﺄﻟﻒ ﺍﻟﻮﺛﻴﻘﺔ ﺍﻟﺼﺎﺩﺭﺓ ﻋﻦ ﺩﻳﻮﺍﻥ ﺍﳌﺮﺍﺟﻌﺔ ﰲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﳌﺘﺤﺪﺓ ﺍﻻﻣﺮﻳﻜﻴﺔ‪ 1‬ﺳﻨﺔ ‪ 2012‬ﺑﻌﻨﻮﺍﻥ‪":‬ﺍﻟﻨﻔﻘـﺎﺕ‬
‫ﻭﺍﻷﺳـﺌﻠﺔ"‪‘Tax Expenditures: Background and Evaluation Criteria and .‬‬ ‫ﺍﻟﻀﺮﻳﺒﻴﺔ‪:‬ﺍﳋﻠﻔﻴﺔ ﻭﻣﻌـﺎﻳﲑ ﺍﻟﺘﻘﻴـﻴﻢ‬
‫‪ .‬ﻣﻦ ﳎﻤﻮﻋﺔ ﻣﻦ ﺍﻷﺳﺌﻠﺔ ﻭﺍﻷﺳﺌﻠﺔ ﺍﻟﻔﺮﻋﻴﺔ ﻳﺘﻮﺟﺐ ﺍﻹﺟﺎﺑﺔ ﻋﻠﻴﻬﺎ ﻋﻨﺪ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ‪:‬‬ ‫‪Questions‬‬

‫‪ .1‬ﻣﺎ ﻫﻮ ﺍﻟﻐﺮﺽ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻭﻫﻞ ﳚﺮﻱ ﲢﻘﻴﻘﻪ؟‬

‫‪ -‬ﻣﺎ ﻫﻮ ﺍﻟﻐﺮﺽ ﺍﳌﻘﺼﻮﺩ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ؟‬

‫‪ -‬ﻫﻞ ﰎ ﻭﺿﻊ ﻣﻘﺎﻳﻴﺲ ﺃﺩﺍﺀ ﳌﺮﺍﻗﺒﺔ ﺍﻟﻨﺠﺎﺡ ﰲ ﲢﻘﻴﻖ ﺍﻟﻐﺮﺽ ﺍﳌﻘﺼﻮﺩ ﻣﻦ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ؟‬
‫‪ -‬ﻫﻞ ﺗﻨﺠﺢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﻐﺮﺽ ﺍﳌﻘﺼﻮﺩ ﻣﻨﻬﺎ؟‬

‫‪ .2‬ﺣﱴ ﻟﻮ ﲢﻘﻖ ﺍﻟﻐﺮﺽ ﻣﻨﻪ‪ ،‬ﻫﻞ ﺳﻴﺎﺳﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻼﺋﻤﺔ ؟‬

‫‪ -‬ﻫﻞ ﺗﻮﻟﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻓﻮﺍﺋﺪ ﺻﺎﻓﻴﺔ ﰲ ﺷﻜﻞ ﻣﻜﺎﺳﺐ ﰲ ﺍﻟﻜﻔﺎﺀﺓ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻤﺠﺘﻤﻊ ﻛﻜﻞ؟‬
‫‪ -‬ﻣﺎ ﻓﺎﺋﺪﺓ ﺍ‪‬ﺘﻤﻊ ﻣﻦ ﺍﻟﻨﺸﺎﻁ ﺍﻟﺬﻱ ﺗﺸﺠﻌﻪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺗﻘﻴﺲ ﺃﻱ ﻣﻦ ﻣﻘﺎﻳﻴﺲ ﺍﺃﻟﺪﺍﺀ ﺍﳌﻮﺿﻮﻋﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻫﺬﻩ ﺍﳌﻨﺎﻓﻊ ﻟﻠﻤﺠﺘﻤﻊ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺗﻜﺎﻟﻴﻒ ﺍﳌﻮﺍﺭﺩ ﺍﳌﺴﺘﺨﺪﻣﺔ ﻟﺘﻮﻟﻴﺪ ﻣﻨﺎﻓﻊ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺗﺘﺠﺎﻭﺯ ﻓﻮﺍﺋﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻜﺎﻟﻴﻔﻬﺎ؟‬
‫‪ -‬ﻫﻞ ﺍﻻﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﻋﺎﺩﻝ ﺃﻭ ﻣﻨﺼﻒ؟‬
‫‪ -‬ﻫﻞ ﺗﺆﺩﻱ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﻓﻮﺍﺋﺪ ﳐﺘﻠﻔﺔ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺘﻤﺎﺛﻠﲔ؟‬
‫‪ -‬ﻫﻞ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺫﻭﻱ ﺍﻟﻘﺪﺭﺍﺕ ﺍﻟﺪﻓﻊ ﺍﳌﺨﺘﻠﻔﺔ ﻓﻮﺍﺋﺪ ﳐﺘﻠﻔﺔ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻣﻦ ﺍﻟﺬﻱ ﻳﺴﺘﻔﻴﺪ ﺑﺎﻟﻔﻌﻞ ﻣﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺑﺴﻴﻂ ﺷﻔﺎﻑ ﻭﻣﺴﲑ ﺟﻴﺪﺍ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﺨﻄﻴﻂ‪ ،‬ﻭﺣﻔﻆ ﺍﻟﺴﺠﻼﺕ‪ ،‬ﻭﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ‪ ،‬ﻭﻏﲑﻫﺎ ﻣﻦ ﺗﮑﺎﻟﻴﻒ ﺍﻻﻣﺘﺜﺎﻝ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﰲ‬
‫ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﻳﺴﺘﻄﻴﻊ ﺩﺍﻓﻌﻮ ﺍﻟﻀﺮﺍﺋﺐ ﻓﻬﻢ ﻛﻴﻔﻴﺔ ﻋﻤﻞ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺘﻜﺎﻟﻴﻒ ﺍﻟﱵ ﺗﺘﺤﻤﻠﻬﺎ ﻣﺼﻠﺤﺔ ﺍﻟﻀﺮﺍﺋﺐ ﻭﺍﻷﻃﺮﺍﻑ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺈﺩﺍﺭﺓ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪1‬‬
‫)‪United States Government Accountability Office (GAO‬‬

‫‪255‬‬
 ‫ﺍﳌﻼﺣﻖ‬

‫ﻣﻠﺤﻖ ‪- 1‬ﺗﺎﺑﻊ‪-‬‬
‫‪ -3‬ﻛﻴﻒ ﺗﺮﺗﺒﻂ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺑﺎﻟﱪﺍﻣﺞ ﺍﻻﲢﺎﺩﻳﺔ ﺍﻷﺧﺮﻯ؟‬

‫‪ -‬ﻫﻞ ﺗﺴﺎﻫﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﻫﺪﻑ ﻣﻌﲔ ﳏﺪﺩ ﺑﲔ ﺍﻟﻮﻛﺎﻻﺕ؟‬

‫‪ -‬ﻫﻞ ﺗﺘﻀﺎﻋﻒ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺃﻭ ﺗﺘﺪﺍﺧﻞ ﻣﻊ ﺟﻬﺪ ﺍﲢﺎﺩﻱ ﺁﺧﺮ؟‬
‫‪ -‬ﻫﻞ ﻳﺘﻢ ﺗﻨﺴﻴﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻣﻊ ﺍﺃﻟﻨﺸﻄﺔ ﺍﺍﻟﺘﺤﺎﺩﻳﺔ ﺍﺃﳋﺮﻯ؟‬
‫‪ -‬ﻫﻞ ﺳﻴﺆﺩﻱ ﺑﺪﻳﻞ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺇﱃ ﲢﻘﻴﻖ ﺍﻟﻐﺮﺽ ﺍﳌﻨﺸﻮﺩ ﺑﺸﻜﻞ ﺃﻛﺜﺮ ﻓﻌﺎﻟﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﻣﻦ ﺍﻷﻓﻀﻞ ﺗﺼﻤﻴﻢ ﻧﻔﻘﺎﺕ ﺿﺮﻳﺒﻴﺔ ﳐﺘﻠﻔﺔ؟‬
‫‪ -‬ﻫﻞ ﺃﺩﺍﺓ ﺍﻹﻧﻔﺎﻕ ﺃﻭ ﻏﲑﻫﺎ ﻣﻦ ﺃﺩﻭﺍﺕ ﺍﻟﺴﻴﺎﺳﺔ ﻏﲑ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺗﻔﻀﻞ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ؟‬

‫‪ -4‬ﻣﺎ ﻫﻲ ﺍﻟﻌﻮﺍﻗﺐ ﺍﳌﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻻﲢﺎﺩﻳﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬

‫‪ -‬ﻫﻞ ﻫﻨﺎﻙ ﺗﺄﺛﲑﺍﺕ ﰲ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻻ ﻳﺘﻢ ﺍﺣﺘﺴﺎ‪‬ﺎ ﻣﻦ ﻗﺒﻞ ﺗﻘﺪیﺮﺍﺕ ﺍﳋﺰﻳﻨﺔ ﺃﻭ ﺍﻟﻠﺠﻨﺔ ﺍﳌﺸﺘﺮﮐﺔ ﻟﻠﻀﺮﺍﺋﺐ؟‬
‫‪ -‬ﻫﻞ ﻳﺆﺛﺮ ﺇﻟﻐﺎﺀ ﺃﻭ ﺧﻠﻖ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺗﻘﺪﻳﺮﺍﺕ ﺧﺴﺎﺋﺮ ﺍﺇﻟﲑﺍﺩﺍﺕ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﻷﺧﺮﻯ؟‬
‫‪ -‬ﻫﻞ ﻳﺆﺛﺮ ﺇﻟﻐﺎﺀ ﺃﻭ ﺇﻧﺸﺎﺀ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﻟﻀﺮﺍﺋﺐ ﺍﻻﲢﺎﺩﻳﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻣﺜﻞ ﺿﺮﻳﺒﺔ ﺍﻟﺮﻭﺍﺗﺐ؟‬
‫‪ -‬ﻫﻞ ﺳﻴﺆﺩﻱ ﺍﻟﻘﻀﺎﺀ ﻋﻠﻰ ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﺃﻭ ﺗﻐﻴﲑﻩ ﺇﱃ ﺗﻐﻴﲑ ﺳﻠﻮﻙ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺑﻄﺮﻕ ﺗﺆﺛﺮ ﻋﻠﻰ‬
‫ﺍﻹﻳﺮﺍﺩﺍﺕ؟‬
‫‪ -‬ﻫﻞ ﻳﺆﺛﺮ ﺇﻟﻐﺎﺀ ﺃﻭ ﺇﻧﻔﺎﻕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻋﻠﻰ ﺍﳌﺒﻠﻎ ﺍﻟﺬﻱ ﺗﻨﻔﻘﻪ ﺍﳊﻜﻮﻣﺔ ﻋﻠﻰ ﺍﻟﱪﺍﻣﺞ ﺍﻷﺧﺮﻯ؟‬
‫‪ -‬ﻫﻞ ﻫﻨﺎﻙ ﺧﻴﺎﺭﺍﺕ ﻟﻠﺤﺪ ﻣﻦ ﺧﺴﺎﺭﺓ ﺇﻳﺮﺍﺩﺍﺕ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﳝﻜﻦ ﲢﺪﻳﺪ ﺍﳌﺒﻠﻎ ﺍﻹﲨﺎﱄ ﺍﻟﺬﻱ ﻳﻄﺎﻟﺐ ﺑﻪ ﺩﺍﻓﻌﻮ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻦ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﳝﻜﻦ ﺗﻘﻴﻴﺪ ﺃﻫﻠﻴﺔ ﺩﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﻋﻠﻰ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻫﻞ ﳝﻜﻦ ﲣﻔﻴﺾ ﻗﻴﻤﺔ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﺪﺍﻓﻌﻲ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺆﻫﻠﲔ ؟‬

‫‪ -5‬ﻛﻴﻒ ﻳﻨﺒﻐﻲ ﺇﺩﺍﺭﺓ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬

‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﻮﮐﺎﻻﺕ ﺍﻟﱵ ﳚﺐ ﺃﻥ ﺗﻘﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬

‫‪ -‬ﻣﱴ ﻳﻨﺒﻐﻲ ﺗﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬
‫‪ -‬ﻣﺎ ﻫﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﻘﻴﻴﻢ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ؟‬

‫‪256‬‬
‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫ﺃﻭﻻ‪ :‬ﺍﳌﺮﺍﺟﻊ ﺑﺎﻟﻠﻐﺔ ﺍﻟﻌﺮﺑﻴﺔ‬

‫‪ .I‬ﺍﻟﻜﺘﺐ‬

‫‪ .1‬ﺃﺯﺍﺩ ﺷﻜﻮﺭ ﺻﺎﱀ‪ ،‬ﺍﻹﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺳﺒﻞ ﺇﺳﺘﻘﻄﺎﺑﻪ ﻭﺗﺴﻮﻳﺔ ﻣﻨﺎﺯﻋﺎﺗﻪ‪ ،‬ﺩﺍﺭ ﺍﻟﻜﺘﺐ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪ ،‬ﻣﺼﺮ‪،‬‬
‫‪.2011‬‬
‫‪ .2‬ﺣﺎﻣﺪ ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﺩﺭﺍﺯ‪ ،‬ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪.2004 ،‬‬
‫‪ .3‬ﺣﺎﻣﺪ ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﺩﺭﺍﺯ‪،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪.1999 ،‬‬
‫‪ .4‬ﺧﻼﺻﻲ ﺭﺿﺎ‪ ،‬ﺷﺬﺭﺍﺕ ﺍﻟﻨﻈﺮﻳﺔ ﺍﳉﺒﺎﺋﻴﺔ‪ ،‬ﺩﺍﺭ ﻫﻮﻣﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪.2014،‬‬
‫‪ .5‬ﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻋﺜﻤﺎﻥ ﻭﺷﻜﺮﻱ ﺭﺟﺐ ﺍﻟﻌﺸﻤﺎﻭﻱ‪ ،‬ﺍﻗﺘﺼﺎﺩﻳﺎﺕ ﺍﻟﻀﺮﺍﺋﺐ )ﺳﻴﺎﺳﺎﺕ‪-‬ﻧﻈﻢ‪-‬ﻗﻀﺎﻳﺎ‬
‫ﻣﻌﺎﺻﺮﺓ(ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻻﺳﻜﻨﺪﺭﻳﺔ‪.2007 ،‬‬
‫‪ .6‬ﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻋﺜﻤﺎﻥ ﻭﺷﻜﺮﻱ ﺭﺟﺐ ﺍﻟﻌﺸﻤﺎﻭﻱ‪ ،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﻣﻜﺘﺒﺔ ﺍﻻﺷﻌﺎﻉ ‪ ،‬ﻣﺼﺮ‪.2002 ،‬‬
‫‪ .7‬ﺷﺎﻣﻴﺔ ﺃﲪﺪ ﺯﻫﲑ ﻭﺍﳋﻄﻴﺐ ﺧﺎﻟﺪ‪ ،‬ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺩﺍﺭ ﺯﻫﺮﺍﻥ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﻋﻤﺎﻥ‪.1997 ،‬‬
‫‪ .8‬ﻃﻪ ﺃﲪﺪ ﻋﻠﻲ ﻗﺎﺳﻢ‪ ،‬ﺗﺴﻮﻳﺔ ﺍﳌﻨﺎﺯﻋﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﺳﻴﺎﺳﻴﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻟﺪﻭﺭ ﺍﳌﺮﻛﺰ ﺍﻟﺪﻭﱄ‬
‫ﻟﺘﺴﻮﻳﺔ ﻣﻨﺎﺯﻋﺎﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻻﺳﻜﻨﺪﺭﻳﺔ‪.2008 ،‬‬
‫‪ .9‬ﻋﺎﺩﻝ ﺃﲪﺪ ﺣﺸﻴﺶ‪ ،‬ﺃﺳﺎﺳﻴﺎﺕ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﻣﺪﺧﻞ ﻟﺪﺭﺍﺳﺔ ﺃﺻﻮﻝ ﺍﻟﻔﻦ ﺍﳌﺎﱄ ﻟﻼﻗﺘﺼﺎﺩ ﺍﻟﻌﺎﻡ‪ ،‬ﺩﺍﺭ‬
‫ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﺮﺑﻴﺔ ﺑﲑﻭﺕ‪.1996 ،‬‬
‫‪ .10‬ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ‪ ،‬ﻣﺪﺧﻞ ﺇﱃ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﻜﻠﻴﺔ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪2005،‬‬

‫‪ .11‬ﻋﺒﺪ ﺍ‪‬ﻴﺪ ﻗﺪﻱ‪ ،‬ﺩﺭﺍﺳﺎﺕ ﰲ ﻋﻠﻢ ﺍﻟﻀﺮﺍﺋﺐ‪ ،‬ﺩﺍﺭ ﺟﺮﻳﺮ‪ ،‬ﻋﻤﺎﻥ‪.2011 ،‬‬

‫‪ .12‬ﻋﺒﺪ ﺍﳌﻨﻌﻢ ﻓﻮﻭﺯﻱ‪ ،‬ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺩﺍﺭ ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﺑﺪﻭﻥ ﺳﻨﺔ ﻧﺸﺮ‪.‬‬
‫‪ .13‬ﻋﺼﺎﻡ ﻋﻤﺮ ﻣﻨﺪﻭﺭ‪ ،‬ﳏﺪﺩﺍﺕ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﻇﻞ ﺍﳌﺘﻐﲑﺍﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺩﺍﺭ‬
‫ﺍﻟﺘﻌﻠﻴﻢ ﺍﳉﺎﻣﻌﻲ‪ ،‬ﺍﻻﺳﻜﻨﺪﺭﻳﺔ‪.2010 ،‬‬
‫‪ .14‬ﻓﺮﻳﺪ ﺃﲪﺪ ﻗﺒﻼﻥ‪ ،‬ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻌﺮﺑﻴﺔ‪ ،‬ﺍﻟﻮﺍﻗﻊ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ‪ ،‬ﺩﺍﺭ ﺍﻟﻨﻬﻀﺔ ﺍﻟﻌﺮﺑﻴﺔ‪،‬‬
‫ﺑﲑﻭﺕ‪.2008 ،‬‬

‫‪258‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .15‬ﺍﳌﺮﺳﻲ ﺍﻟﺴﻴﺪ ﺣﺠﺎﺯﻱ‪ ،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺑﲔ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴﻖ‪،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪،‬ﺍﻻﺳﻜﻨﺪﺭﻳﺔ‪.1998 ،‬‬
‫‪ .16‬ﻋﺜﻤﺎﻥ ﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﻭﺃﻫﺪﺍﻑ ﺍ‪‬ﺘﻤﻊ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺑﲑﻭﺕ‪.2008 ،‬‬
‫‪ .17‬ﻣﻮﺳﻰ ﺇﺑﺮﺍﻫﻴﻢ‪ ،‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺍﻟﺪﻭﻟﺔ ﺍﳊﺪﻳﺜﺔ‪ ،‬ﺩﺍﺭ ﺍﳌﻨﻬﻞ‪ ،‬ﺑﲑﻭﺕ‪.1998 ،‬‬
‫‪ .18‬ﻧﺎﺻﺮ ﻣﺮﺍﺩ‪ ،‬ﺍﻟﺘﻬﺮﺏ ﻭﺍﻟﻐﺶ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺩﺍﺭ ﻗﺮﻃﺒﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪.2004 ،‬‬
‫‪ .19‬ﻧﺎﺻﺮ ﻣﺮﺍﺩ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺑﲔ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﺘﻄﺒﻴﻖ‪ ،‬ﺩﻳﻮﺍﻥ ﺍﳌﻄﺒﻮﻋﺎﺕ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﳉﺰﺍﺋﺮ‪،‬‬
‫‪.2011‬‬
‫‪ .20‬ﻳﻮﻧﺲ ﺃﲪﺪ ﺍﻟﺒﻄﺮﻳﻖ ﻭﺳﻌﻴﺪ ﻋﺒﺪ ﺍﻟﻌﺰﻳﺰ ﻋﺜﻤﺎﻥ‪ ،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ :‬ﻣﺪﺧﻞ ﲢﻠﻴﻠﻲ ﻣﻘﺎﺭﻥ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‬
‫ﺍﳉﺪﻳﺪﺓ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪.2002 ،‬‬
‫‪ .21‬ﻳﻮﻧﺲ ﺃﲪﺪ ﺍﻟﺒﻄﺮﻳﻖ‪ ،‬ﺍﻟﻨﻈﻢ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﺪﺍﺭ ﺍﳉﺎﻣﻌﻴﺔ‪ ،‬ﺍﻹﺳﻜﻨﺪﺭﻳﺔ‪،1997 ،‬‬
‫‪ .22‬ﺍﻟﻌﻠﻲ ﻋﺎﺩﻝ ﻓﻠﻴﺢ‪ ،‬ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺍﻟﺘﺸﺮﻳﻊ ﺍﳌﺎﱄ ﻭﺍﻟﻀﺮﻳﱯ‪ ،‬ﺩﺍﺭ ﺍﳊﺎﻣﺪ ﻟﻠﻨﺸﺮ ﻭﺍﻟﺘﻮﺯﻳﻊ‪ ،‬ﻋﻤﺎﻥ‪.2003 ،‬‬
‫ﺍﳌﻘﺎﻻﺕ ﻭﺍﳌﺪﺍﺧﻼﺕ‪:‬‬ ‫‪.II‬‬
‫‪ .1‬ﺑﺎﺭﻛﺔ ﳏﻤﺪ ﺍﻟﺰﻳﻦ‪ ،‬ﺟﻠﻴﻞ ﺯﻳﻦ ﺍﻟﻌﺎﺑﺪﻳﻦ‪ ،‬ﺩﻭﺭ ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﰲ ﺗﺸﺠﻴﻊ ﺍﻹﺳﺘﺜﻤﺎﺭ‪ ،‬ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪،‬‬
‫ﺍ‪‬ﻠﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻟﻠﻤﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﳎﻠﺪ‪ 3‬ﺍﻟﻌﺪﺩ‪ ، 3‬ﺩﻳﺴﻤﱪ‪.2013‬‬
‫‪ .2‬ﺟﻮﻧﺎﺛﺎﻥ ﺃﻭﺳﺘﺮﻱ ﻭﺃﻧﺪﺭﻭ ﺑﲑﻍ‪ ،‬ﺃﺩﺍﺓ ﺍﻟﻘﻴﺎﺱ‪ ،‬ﳎﻠﺔ ﺍﻟﺘﻤﻮﻳﻞ ﻭﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﳏﻤﻜﺔ ﺗﺼﺪﺭ ﻋﻦ‬
‫ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻋﺪﺩ ﺳﺒﺘﻤﱪ‪.2014‬‬
‫‪ .3‬ﺣﻜﻴﻢ ﺑﻮﺟﻄﻮ‪ ،‬ﺃﺳﺒﺎﺏ ﻋﺼﺮﻧﺔ ﻧﻈﺎﻡ ﺍﳌﻴﺰﺍﻧﻴﺔ ﺍﻟﻌﺎﻣﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ ‪ ،‬ﳎﻠﺔ‬
‫ﻋﻠﻤﻴﺔ ﺩﻭﺭﻳﺔ ﳏﻜﻤﺔ ﺗﺼﺪﺭ ﻋﻦ ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪ ،2‬ﺣﺠﻢ ‪ 4‬ﻋﺪﺩ ‪.1‬‬
‫‪ .4‬ﺩﻭﺭ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﻋﻠﻰ ﺿﻮﺀ ﺍﻟﻘﺎﻧﻮﻥ ﺍﳉﺪﻳﺪ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﻟﻮﺍﻗﻊ‬
‫ﻭﺍﻵﻓﺎﻕ ‪ ،2016-2002‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﺘﻨﻤﻴﺔ‪ ،‬ﳎﻠﺔ ﻋﻠﻤﻴﺔ ﺩﻭﺭﻳﺔ ﳏﻜﻤﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ ﺍﻟﺘﻨﻤﻴﺔ‬
‫ﺍﶈﻠﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﲜﺎﻣﻌﺔ ﺍﳌﺪﻳﺔ‪ ،‬ﻋﺪﺩ ‪ 9‬ﺳﻨﺔ ‪.2018‬‬
‫‪ .5‬ﺯﻭﺍﻕ ﺍﳊﻮﺍﺱ‪ ،‬ﺍﻟﻜﻔﺎﺀﺓ ﺍﻻﺳﺘﺨﺪﺍﻣﻴﺔ ﻟﺴﻴﺎﺳﺔ ﺍﻟﺘﺤﻔﻴﺰ ﺍﻟﻀﺮﻳﱯ ﰲ ﺗﻨﻤﻴﺔ ﻭﺗﻮﺟﻴﻪ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﲡﺮﺑﺔ ﺍﻟﻮﻛﺎﻟﺔ‬
‫ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﳎﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪ ،‬ﳎﻠﺪ ‪16‬‬
‫ﻋﺪﺩ ‪ 16‬ﺳﻨﺔ ‪ ،2016‬ﺹ ﺹ ‪.423-385‬‬

‫‪259‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .6‬ﻃﺎﺭﻕ ﺍﻟﺪﻧﺪﺍﱐ‪ ،‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﺸﺠﻴﻊ ﺍﳌﻘﺎﻭﻻﺕ ﻋﻠﻰ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﳎﻠﺔ ﺍﳌﻨﺎﺭﺓ ﻟﻠﺪﺭﺍﺳﺎﺕ‬
‫ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭ ﺍﻹﺩﺍﺭﻳﺔ‪ ،‬ﺍﳌﻐﺮﺏ ‪ ،‬ﻋﺪﺩ ﺧﺎﺹ ﺳﻨﺔ ‪.2016‬‬
‫‪ .7‬ﻋﻄﻴﺔ ﻋﺒﺪ ﺍﻟﻮﺍﺣﺪ‪ ،‬ﺍﳌﻌﺎﻣﻠﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻠﻤﺸﺮﻭﻋﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﰲ ﺍﻟﺘﺸﺮﻳﻌﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﺍﳌﻘﺎﺭﻧﺔ‪،‬‬
‫ﳎﻠﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻟﻘﺎﻧﻮﻧﻴﺔ ﻭﺍﻹﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﻋﲔ ﴰﺲ‪ ،‬ﻋﺪﺩ ‪. 2002 ،‬‬
‫‪ .8‬ﻋﻔﻴﻒ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﺩﻭﺭ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﺴﲔ ﺑﻌﺾ ﺍﳌﺆﺷﺮﺍﺕ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ ،‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ‬
‫ﺍﳉﺰﺍﺋﺮ ﺧﻼﻝ ﺍﻟﻔﺘﺮﺓ ‪ ،2014-2000‬ﳎﻠﺔ ﺩﺭﺍﺳﺎﺕ ﺟﺒﺎﺋﻴﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﺩﻭﻟﻴﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ‬
‫ﲢﺪﻳﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﳉﺰﺍﺋﺮﻱ ﰲ ﻇﻞ ﺍﻟﺘﺤﻮﻻﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ‪ ،2‬ﳎﻠﺪ ‪ 3‬ﺍﻟﻌﺪﺩ‪.2‬‬
‫‪ .9‬ﻋﻴﺴﻰ ﲰﺎﻋﲔ ﻭﺑﻦ ﻧﺎﻓﻠﺔ ﻗﺪﻭﺭ‪ ،‬ﺍﻧﻌﻜﺎﺳﺎﺕ ﺳﻴﺎﺳﺔ ﺍﻟﺘﻔﻜﻴﻚ ﺍﳉﻤﺮﻛﻲ ﻋﻠﻰ ﺍﳉﺒﺎﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﰲ ﻇﻞ‬
‫ﺍﺗﻔﺎﻕ ﺍﻟﺸﺮﺍﻛﺔ ﺍﻻﻭﺭﻭﻣﺘﻮﺳﻄﻴﺔ‪ ،‬ﳎﻠﺔ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﳏﻜﻤﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ‬
‫ﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭ ﺍﻟﺒﺸﺮﻳﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ‪ ،2‬ﺍﻟﻌﺪﺩ ‪ 16‬ﺳﻨﺔ ‪.2017‬‬
‫‪ .10‬ﻟﺴﻠﻮﺱ ﻣﺒﺎﺭﻙ‪ ،‬ﺗﻘﻴﻴﻢ ﺍﻹﺻﻼﺡ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺍﳌﻠﺘﻘﻰ ﺍﻟﻌﻠﻤﻲ ﺍﻟﺪﻭﱄ ﺍﻟﺜﺎﱐ ﺣﻮﻝ ﺍﻹﺻﻼﺡ‬
‫ﺍﳉﺒﺎﺋﻲ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﻛﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ﻳﻮﻣﻲ‬
‫‪ 12‬ﻭ‪ 13‬ﻣﺎﻱ ‪.2014‬‬
‫‪ .11‬ﻣﻮﻟﻮﺩ ﻣﻠﻴﻜﺎﻭﻱ‪ ،‬ﻭﺍﻗﻊ ﺍﳊﻮﻛﻤﺔ ﺍﳉﺒﺎﺋﻴﺔ ﻟﺴﻴﺎﺳﺔ ﺍﻹﻧﻔﺎﻕ ﺍﳉﺒﺎﺋﻲ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﳎﻠﺔ ﺃﺩﺍﺀ ﺍﳌﺆﺳﺴﺎﺕ‬
‫ﺍﳉﺰﺍﺋﺮﻳﺔ – ﺍﻟﻌﺪﺩ‪.2015/ 08‬‬
‫‪ .12‬ﻣﻠﻮﺩ ﻣﻠﻴﻜﺎﻭﻱ‪ ،‬ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ ﻭﺇﺷﻜﺎﻟﻴﺔ ﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﱯ‪ ،‬ﺩﺭﺍﺳﺔ ﲡﻠﻴﻠﻴﺔ ﻭﺗﻘﻴﻴﻤﻴﺔ‪ ،‬ﳎﻠﺔ‬
‫ﺩﺭﺍﺳﺎﺕ ﺟﺒﺎﺋﻴﺔ‪ ،‬ﺩﻭﺭﻳﺔ ﻋﻠﻤﻴﺔ ﺩﻭﻟﻴﺔ ﳏﻜﻤﺔ ﻣﺘﺨﺼﺼﺔ ﺗﺼﺪﺭ ﻋﻦ ﳐﱪ ﲢﺪﻳﺎﺕ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ‬
‫ﺍﳉﺰﺍﺋﺮﻱ ﰲ ﻇﻞ ﺍﻟﺘﺤﻮﻻﺕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ‪ ،2‬ﻋﺪﺩ‪ 7‬ﺳﻨﺔ ‪.2015‬‬

‫ﺍﻟﺮﺳﺎﺋﻞ ﻭﺍﻷﻃﺮﻭﺣﺎﺕ‬ ‫‪.III‬‬

‫‪ .1‬ﺑﺮﻳﺸﻲ ﻋﺒﺪ ﺍﻟﻜﺮﱘ‪ ،‬ﺩﻭﺭ ﺍﻟﻀﺮﻳﺒﺔ ﰲ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﺍﻟﺪﺧﻞ ﺍﻟﻮﻃﲏ‪ ،‬ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ ﻟﻠﻔﺘﺮﺓ ‪-1988‬‬
‫‪ ،2011‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺗﻠﻤﺴﺎﻥ‪.2014/2013 ،‬‬

‫‪ .2‬ﺑﻠﻘﻮﻡ ﻓﺮﻳﺪ‪ ،‬ﺇﻧﺘﺎﺝ ﻭﻣﺸﺎﺭﻛﺔ ﺍﳌﻌﺮﻓﺔ ﰲ ﺍﳌﺆﺳﺴﺔ‪ :‬ﺍﻟﺮﻫﺎﻥ ﺍﳉﺪﻳﺪ ﻹﺩﺍﺭﺓ ﺍﳌﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ‬
‫ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﰊ ﺑﻜﺮ ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪،2013/2012 ،‬‬

‫‪260‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .3‬ﺑﻠﻬﺎﺩﻱ ﳏﻤﺪ‪:‬ﺍﻟﻨﻔﻘﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻣﻊ ﺍﻟﺘﻄﺮﻕ ﺇﱃ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ ﻣﻘﺪﻣﺔ ﻟﻜﻠﻴﺔ ﺍﻟﻌﻠﻮﻡ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ ﲜﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ ‪2007/2006‬‬

‫‪ .4‬ﺑﻮﺟﻄﻮ ﺣﻜﻴﻢ‪ ،‬ﻋﺼﺮﻧﺔ ﻧﻈﺎﻡ ﺍﳌﻮﺍﺯﻧﺔ ﺍﻟﻌﺎﻣﺔ ﻭﺃﳘﻴﺘﻬﺎ ﰲ ﺗﺮﺷﻴﺪ ﺍﻟﻨﻔﻘﺎﺕ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ‬
‫ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﲣﺼﺺ ﻧﻘﻮﺩ‪ ،‬ﻣﺎﻟﻴﺔ ﻭ ﺑﻨﻮﻙ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺒﻠﻴﺪﺓ ‪.2014/2013 ،2‬‬
‫‪ .5‬ﺧﺮﺍﰲ ﺧﺪﳚﺔ‪ ،‬ﺩﻭﺭ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺮﺷﻴﺪ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﳉﺰﺍﺋﺮ ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﻣﺎ‬
‫ﺑﲔ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺗﻮﻧﺲ ﻭﺍﳌﻐﺮﺏ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﻓﺮﻉ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﺑﻮ ﺑﻜﺮ‬
‫ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪. 2015/2014 ،‬‬

‫‪ .6‬ﺩﻻﻝ ﻋﻴﺴﻰ ﻣﻮﺳﻰ ﻣﺴﻴﻤﻲ‪ ،‬ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﺗﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩ ﺍﻟﻔﻠﺴﻄﻴﲏ‪ ،‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ‬
‫ﰲ ﺍﳌﻨﺎﺯﻋﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﻨﺠﺎﺡ ﺍﻟﻮﻃﻨﻴﺔ ﰲ ﻧﺎﺑﻠﺲ‪ ،‬ﻓﻠﺴﻄﲔ‪2006،‬‬

‫‪ .7‬ﺷﻨﺘﻮﰲ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﺍﳌﻌﺎﻣﻠﺔ ﺍﻹﺩﺍﺭﻳﺔ ﻭﺍﻟﻀﺮﻳﺒﻴﺔ ﻟﻺﺳﺘﺜﻤﺎﺭﺍﺕ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻘﺎﻧﻮﻥ‪،‬‬
‫ﺟﺎﻣﻌﺔ ﻣﻮﻟﻮﺩ ﻣﻌﻤﺮﻱ ﺗﻴﺰﻱ ﻭﺯﻭ‪.2017 ،‬‬

‫‪ .8‬ﻋﺒﺪ ﺍﳍﺎﺩﻱ ﳐﺘﺎﺭ‪ ،‬ﺍﻹﺻﻼﺣﺎﺕ ﺍﳉﺒﺎﺋﻴﺔ ﻭﺩﻭﺭﻫﺎ ﰲ ﲢﻘﻴﻖ ﺍﻟﻌﺪﺍﻟﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺃﻃﺮﻭﺣﺔ‬
‫ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺃﰊ ﺑﻜﺮ ﺑﻠﻘﺎﻳﺪ‪ ،‬ﺗﻠﻤﺴﺎﻥ‪ ،‬ﺍﻟﺴﻨﺔ ﺍﳉﺎﻣﻌﻴﺔ ‪.2016/2015‬‬

‫‪ .9‬ﻋﻔﻴﻒ ﻋﺒﺪ ﺍﳊﻤﻴﺪ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﲢﻘﻴﻖ ﺍﻟﺘﻨﻤﻴﺔ ﺍﳌﺴﺘﺪﺍﻣﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ )‪،(2012-2001‬‬
‫ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ‪ ،‬ﺟﺎﻣﻌﺔ ﺳﻄﻴﻒ‪.2014/2013 ،1‬‬

‫‪ .10‬ﻓﺮﺣﻲ ﻛﺮﳝﺔ‪ ،‬ﺃﳘﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺍﳌﺒﺎﺷﺮ ﰲ ﺍﻟﺪﻭﻝ ﺍﻟﻨﺎﻣﻴﺔ ﻣﻊ ﺩﺭﺍﺳﺔ ﻣﻘﺎﺭﻧﺔ ﺑﲔ ﺍﻟﺼﲔ‪ ،‬ﺗﺮﻛﻴﺎ‬
‫ﻣﺼﺮ ﻭﺍﳉﺰﺍﺋﺮ‪ ،‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ ﰲ ﺍﻟﻌﻠﻮﻡ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ ‪.2013 ،3‬‬
‫‪ .11‬ﻣﺎﺩﻱ ﳏﻤﺪ‪ ،‬ﻓﻌﺎﻟﻴﺔ ﺍﻟﺴﻴﺎﺳﺔ ﺍﳌﺎﻟﻴﺔ ﰲ ﺗﺸﺠﻴﻊ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻷﺟﻨﱯ ﺩﺭﺍﺳﺔ ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ )‪-2000‬‬
‫‪ ،(2010‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﻟﺸﻠﻒ‪.2013،‬‬
‫‪.12‬ﻣﻠﻴﻜﺎﻭﻱ ﻣﻮﻟﻮﺩ‪ ،‬ﺍﻹﻧﻔﺎﻕ ﺍﻟﻀﺮﻳﱯ ﰲ ﺍﳉﺰﺍﺋﺮ‪ ،‬ﺑﲔ ﺁﻓﺎﻕ ﺍﻟﺘﺤﺮﻳﺾ ﺍﻻﺳﺘﺜﻤﺎﺭﻱ ﻭﲢﺪﻳﺎﺕ ﺍﻟﺘﻬﺮﺏ‬
‫ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﺘﺮﺓ ‪ 2008-1992‬ﺭﺳﺎﻟﺔ ﻣﺎﺟﺴﺘﲑ ﻏﲑ ﻣﻨﺸﻮﺭﺓ‪ ،‬ﺟﺎﻣﻌﺔ ﺍﳉﺰﺍﺋﺮ‪.2010/2009،‬‬
‫‪ .13‬ﻭﳍﻲ ﺑﻮﻋﻼﻡ‪ ،‬ﺍﻟﻨﻈﺎﻡ ﺍﻟﻀﺮﻳﱯ ﺍﻟﻔﻌﺎﻝ ﰲ ﻇﻞ ﺍﻟﺪﻭﺭ ﺍﳉﺪﻳﺪ ﻟﻠﺪﻭﻟﺔ –ﺣﺎﻟﺔ ﺍﳉﺰﺍﺋﺮ‪ ،-‬ﺃﻃﺮﻭﺣﺔ ﺩﻛﺘﻮﺭﺍﻩ‬
‫ﻏﲑ ﻣﻨﺸﻮﺭﺓ ﺟﺎﻣﻌﺔ ﻓﺮﺣﺎﺕ ﻋﺒﺎﺱ ﺳﻄﻴﻒ‪.2012/2011 ،‬‬

‫‪261‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .14‬ﳛﻲ ﳋﻀﺮ‪ ،‬ﺩﻭﺭ ﺍﻻﻣﺘﻴﺎﺯﺍﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ ﺩﻋﻢ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺘﻨﺎﻓﺴﻴﺔ ﻟﻠﻤﺆﺳﺴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ‪ ،‬ﺩﺭﺍﺳﺔ‬
‫ﺣﺎﻟﺔ ﻣﺆﺳﺴﺔ ﺍﳌﻄﺎﺣﻦ ﺍﻟﻜﱪﻯ ﻟﻠﺠﻨﻮﺏ‪ -‬ﺑﺴﻜﺮﺓ‪ ،‬ﻣﺬﻛﺮﺓ ﻟﻨﻴﻞ ﺷﻬﺎﺩﺓ ﺍﳌﺎﺟﺴﺘﲑ‪ ،‬ﲣﺼﺺ ﻋﻠﻮﻡ ﺍﻟﺘﺴﻴﲑ‬
‫ﻭﺍﻟﻌﻠﻮﻡ ﺍﻟﺘﺠﺎﺭﻳﺔ‪ ،‬ﺟﺎﻣﻌﺔ ﳏﻤﺪ ﺑﻮﺿﻴﺎﻑ ﺍﳌﺴﻴﻠﺔ‪.2007 ،‬‬

‫ﺍﻟﺪﺭﺍﺳﺎﺕ ﻭﺍﻟﺘﻘﺎﺭﻳﺮ‬ ‫‪.IV‬‬

‫‪ .1‬ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‪ ،‬ﺍﳌﻤﻠﻜﺔ ﺍﻷﺭﺩﻧﻴﺔ ﺍﳍﺎﴰﻴﺔ ﺗﺸﺠﻴﻊ ﺇ‪‬ﺎﺀ ﺍﻟﻔﻘﺮ ﻭﺗﻌﺰﻳﺰ ﺍﻟﺮﺧﺎﺀ ﺍﳌﺸﺘﺮﻙ ﺍﻟﺪﺭﺍﺳﺔ ﺍﻟﺘﺸﺨﻴﺼﻴﺔ‬
‫ﺍﳌﻨﻬﺠﻴﺔ ﻋﻦ ﺍﻷﺭﺩﻥ‪ ،2016 ،‬ﺗﺮﲨﺔ ﻭﺣﺪﺓ ﺍﻟﺘﺮﲨﺔ ﺍﻟﺘﺎﺑﻌﺔ ﻹﺩﺍﺭﺓ ﺍﳋﺪﻣﺎﺕ ﺍﻟﻌﺎﻣﺔ‪،‬‬

‫‪ .2‬ﺻﻤﻴﻢ ﻋﺰﻳﺰ‪ ،‬ﺍﻟﺘﺤﻔﻴﺰﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ ﺑﺎﳌﻐﺮﺏ‪ ،‬ﺍﻟﺴﻠﺴﻠﺔ ﺍﳌﻐﺮﺑﻴﺔ ﻟﻠﻌﻠﻮﻡ ﻭﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻀﺮﻳﺒﻴﺔ‪ ،‬ﺍﻟﻌﺪﺩ‪ ،3‬ﻃﻮﺏ‬
‫ﺑﺮﻳﺲ‪ ،‬ﺍﻟﺮﺑﺎﻁ ‪.2013 ،‬‬
‫‪ .3‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ :‬ﻣﺬﻛﺮﺓ ﻣﺮﺟﻌﻴﺔ‪ ،‬ﺍﳉﻠﺴﺔ ﺍﳌﻮﺍﺿﻴﻌﻴﺔ ﺍﻟﺜﺎﻧﻴﺔ‪ :‬ﺗﻌﺰﻳﺰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﳊﻮﻛﻤﺔ‬
‫ﺍﻟﺮﺷﻴﺪﺓ‪.‬‬
‫‪ .4‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺗﻌﺒﺌﺔ ﺍﻹﻳﺮﺍﺩﺍﺕ ﰲ ﺍﻟﺒﻠﺪﺍﻥ ﺍﻟﻨﺎﻣﻴﺔ‪.2011‬‬
‫‪ .5‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺩﻟﻴﻞ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪.2007،‬‬
‫‪ .6‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻛﻴﻒ ﻳﺸﺠﻊ ﺍﻟﺼﻨﺪﻭﻕ ﺯﻳﺎﺩﺓ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ؟‪ ،‬ﺻﺤﻴﻔﺔ ﺍﻟﻮﻗﺎﺋﻊ‪،‬‬
‫ﺇﻟﻜﺘﺮﻭﻧﻴﺔ ﺗﺼﺪﺭ ﻋﻦ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ ﺳﺒﺘﻤﱪ‪. 2016‬‬
‫‪ .7‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻣﺬﻛﺮﺓ ﻣﻨﺎﻗﺸﺎﺕ ﺧﱪﺍﺀ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﺍﻟﻌﺪﺍﻟﺔ ﺍﻟﻀﺮﻳﺒﻴﺔ ﰲ‬
‫ﺍﻟﺸﺮﻕ ﺍﻷﻭﺳﻂ ﻭﴰﺎﻝ ﺇﻓﺮﻳﻘﻴﺎ‪.2015 ،‬‬
‫‪ .8‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ ،‬ﻣﻴﺜﺎﻕ ﺷﻔﺎﻓﻴﺔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﻌﺎﻣﺔ‪. 2014 ،‬‬
‫‪ .9‬ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﻌﺮﰊ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻻﻗﺘﺼﺎﺩﻱ ﺍﻟﻌﺮﰊ ﺍﳌﻮﺣﺪ ﻟﺴﻨﺔ ‪.2015‬‬
‫‪ .10‬ﻣﺆﲤﺮ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺍﳊﻮﺍﻓﺰ‪.2004 ،‬‬
‫‪ .11‬ﻣﺆﲤﺮ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ ﺍﻟﻌﺎﳌﻲ ‪.2015‬‬
‫‪ .12‬ﻣﺆﲤﺮ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ )ﺍﻻﻭﻧﺘﺎﻛﺎﺩ(‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻟﺘﺠﺎﺭﺓ ﻭﺍﻟﺘﻨﻤﻴﺔ ‪.2014‬‬

‫‪ .13‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪.2013‬‬

‫‪262‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .14‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪.2014‬‬
‫‪ .15‬ﳎﻠﺲ ﺍﶈﺎﺳﺒﺔ‪ ،‬ﺍﻟﺘﻘﺮﻳﺮ ﺍﻟﺘﻘﻴﻴﻤﻲ ﺣﻮﻝ ﺍﳌﺸﺮﻭﻉ ﺍﻟﺘﻤﻬﻴﺪﻱ ﻟﻘﺎﻧﻮﻥ ﺗﺴﻮﻳﺔ ﺍﳌﻴﺰﺍﻧﻴﺔ ﻟﺴﻨﺔ ‪.2015‬‬
‫‪ .16‬ﺍﳌﻤﺎﺭﺳﺎﺕ ﺍﻟﻨﻤﻮﺫﺟﻴﺔ ﳌﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺣﻮﻝ ﺷﻔﺎﻓﻴﺔ ﺇﻋﺪﺍﺩ ﻭﺗﻨﻔﻴﺬ ﺍﳌﻮﺍﺯﻧﺔ‬
‫‪ .17‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2016‬ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ‪.‬‬
‫‪ .18‬ﺍﳌﻤﻠﻜﺔ ﺍﳌﻐﺮﺑﻴﺔ ‪ ،‬ﻭﺯﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﳌﺎﻟﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪ ،2017‬ﺗﻘﺮﻳﺮ ﺣﻮﻝ ﺍﻟﻨﻔﻘﺎﺕ‬
‫ﺍﳉﺒﺎﺋﻴﺔ ‪.‬‬
‫‪ .19‬ﻣﻨﻈﻤﺔ ﺍﻷﻣﻢ ﺍﳌﺘﺤﺪﺓ ﻟﻠﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ‪ ،‬ﺗﻘﺮﻳﺮ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﻟﺴﻨﺔ ‪" 2016‬ﺩﻭﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻭﺍﻻﺑﺘﻜﺎﺭ ﰲ ﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﺼﻨﺎﻋﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻭﺍﳌﺴﺘﺪﺍﻣﺔ"‪.2016،‬‬

‫‪ .20‬ﻧﺸﺮﺓ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‪ 01 ،‬ﻳﻮﻟﻴﻮ‪.2013‬‬

‫ﺍﻟﻘﻮﺍﻧﲔ‪ ،‬ﺍﳌﺮﺍﺳﻴﻢ ﻭﺍﻟﻘﺮﺍﺭﺍﺕ‬ ‫‪.V‬‬

‫‪ .1‬ﺍﻷﻣﺮ ﺭﻗﻢ ‪ 03/01‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2001/08/20‬ﺍﳌﺘﻌﻠﻖ ﺑﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ .‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 47‬ﺳﻨﺔ‬
‫‪.2001‬‬
‫‪ .2‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 123/10‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2010/04/28‬ﺍﳌﺘﻌﻠﻖ ﺑﺎﻟﺸﺮﻭﻁ ﺍﻟﻌﺎﻣﺔ ﻟﺘﺤﻀﲑ ﺍﻹﺣﺼﺎﺀ‬
‫ﺍﻻﻗﺘﺼﺎﺩﻱ ﻭﺗﻨﻔﻴﺬﻩ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪. 28‬‬
‫‪ .3‬ﺍﳉﻤﻬﻮﺭﻳﺔ ﺍﻟﺘﻮﻧﺴﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﻗﺎﻧﻮﻥ ﺃﺳﺎﺳﻲ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻘﺎﻧﻮﻥ ﺍﻷﺳﺎﺳﻲ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪ .‬ﻣﺘﻮﻓﺮ ﻋﻠﻰ ﺍﳌﻮﻗﻊ ‪:‬‬
‫=‪http://www.gbo.tn/index.php?option=com_docman&task=doc_download&gid=218&Itemid‬‬

‫‪124&lang=en‬‬

‫‪ .4‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 05-14‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2014/02/24‬ﺍﳌﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﻨﺎﺟﻢ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔﻋﺪﺩ‪.2014 / 18‬‬

‫‪ .5‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 09-16‬ﺍﳌﺘﻌﻠﻖ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 46‬ﺳﻨﺔ ‪.2016‬‬

‫‪ .6‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 17/84‬ﺍﳌﺆﺭﺥ ﰲ ‪ 1984/07/07‬ﺍﳌﺘﻌﻠﻖ ﺑﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪.‬‬

‫‪ .7‬ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 21-01‬ﺍﳌﺆﺭﺥ ﰲ ‪ 22‬ﺩﻳﺴﻤﱪ ‪ 2001‬ﻳﺘﻀﻤﻦ ﻗﺎﻧﻮﻥ ﺍﳌﺎﻟﻴﺔ ﻟﺴﻨﺔ ‪.2002‬‬

‫‪263‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .8‬ﺍﻟﻘﺎﻧﻮﻥ ﺭﻗﻢ ‪ 07/05‬ﺍﳌﺆﺭﺥ ﰲ ‪ ،2005/04/28‬ﺍﳌﺘﻌﻠﻖ ﺑﺎﶈﺮﻭﻗﺎﺕ‪ .‬ﺍﳌﻌﺪﻝ ﻭﺍﳌﺘﻤﻢ ﲟﻮﺟﺐ ﺍﻟﻘﺎﻧﻮﻥ‬

‫‪ 01-13‬ﺍﻟﺼﺎﺩﺭ ﰲ ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻟﻠﺠﻤﻬﻮﺭﻳﺔ ﺍﳉﺰﺍﺋﺮﻳﺔ ﻋﺪﺩ ‪ 11‬ﺳﻨﺔ ‪2013‬‬

‫‪ .9‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 01/16‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2016/03/06‬ﺍﳌﺘﻀﻤﻦ ﺍﻟﺘﻌﺪﻳﻞ ﺍﻟﺪﺳﺘﻮﺭﻱ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 14‬ﺳﻨﺔ‬

‫‪.2016‬‬
‫‪ .10‬ﺍﻟﻘﺎﻧﻮﻥ ‪ 15-18‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2018/09/02‬ﺍﳌﺘﻀﻤﻦ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪.‬‬
‫‪ .11‬ﻗﺮﺍﺭ ﻭﺯﺍﺭﻱ ﻣﺸﺘﺮﻙ ﻣﺆﺭﺥ ﰲ ‪ ،2009/02/21‬ﳛﺪﺩ ﺗﻨﻈﻴﻢ ﺍﳌﺼﺎﱀ ﺍﳋﺎﺭﺟﻴﺔ ﻟﻺﺩﺍﺭﺓ ﺍﳉﺒﺎﺋﻴﺔ‬
‫ﻭﺻﻼﺣﻴﺎ‪‬ﺎ‪.‬‬
‫‪ .12‬ﻗﻮﺍﻧﲔ ﺍﻟﻀﺮﺍﺋﺐ )ﻗﺎﻧﻮﻥ ﺍﻟﻀﺮﺍﺋﺐ ﺍﳌﺒﺎﺷﺮﺓ ﻭﺍﻟﺮﺳﻮﻡ ﺍﳌﻤﺎﺛﻠﺔ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﺮﺳﻮﻡ ﻋﻠﻰ ﺭﻗﻢ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﻗﺎﻧﻮﻥ‬
‫ﺍﻟﻀﺮﺍﺋﺐ ﻏﲑ ﺍﳌﺒﺎﺷﺮﺓ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﺘﺴﺠﻴﻞ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﻄﺎﺑﻊ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻹﺟﺮﺍﺀﺍﺕ ﺍﳉﺒﺎﺋﻴﺔ(‪ ،‬ﲢﺪﻳﺚ ‪.2018‬‬
‫‪ .13‬ﻗﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ ﺍﻟﺴﻨﻮﻳﺔ ﻭﺍﻟﺘﻜﻤﻴﻠﻴﺔ ﻟﺴﻨﻮﺍﺕ ﻣﻦ ‪ 1998‬ﺇﱃ ‪.2018‬‬
‫‪ .14‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﺸﺮﻳﻌﻲ ‪ 12-93‬ﺍﳌﺆﺭﺥ ﰲ ‪ 1993/10/05‬ﻳﺘﻌﻠﻖ ﺑﺘﺮﻗﻴﺔ ﺍﻻﺳﺘﺜﻤﺎﺭ‪ ،‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ‬
‫ﻋﺪﺩ‪ 64‬ﺳﻨﺔ ‪.1993‬‬

‫‪ .15‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 105/17‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2017/03/05‬ﺍﻟﺬﻱ ﳛﺪﺩ ﻛﻴﻔﻴﺎﺕ ﺗﻄﺒﻴﻖ ﺍﳌﺰﺍﻳﺎ ﺍﻹﺿﺎﻓﻴﺔ‬

‫ﻟﻺﺳﺘﻐﻼﻝ ﺍﳌﻤﻨﻮﺣﺔ ﻟﻺﺳﺘﺜﻤﺎﺭﺍﺕ ﺍﳌﻨﺸﺌﺔ ﻷﻛﺜﺮ ﻣﻦ ‪ 100‬ﻣﻨﺼﺐ ﺷﻐﻞ‪.‬‬
‫‪ .16‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 88-14‬ﺍﳌﺆﺭ‪‬ﺥ ﰲ ‪ 2014/02/24‬ﺍﳌﻌﺪﻝ ﻭﺍﳌﺘﻤﻢ ﻟﻠﻤﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 74-2000‬ﺍﳌﺆﺭﺥ ﰲ ‪.2000/04/02‬‬

‫‪ .17‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 327/06‬ﺍﳌﺆﺭﺥ ﰲ ‪ ،2006/09/18‬ﳛﺪﺩ ﺗﻨﻈﻴﻢ ﺍﳌﺼﺎﱀ ﺍﳋﺎﺭﺟﻴﺔ ﻟﻺﺩﺍﺭﺓ‬

‫ﺍﳉﺒﺎﺋﻴﺔ ﻭﺻﻼﺣﻴﺎ‪‬ﺎ‪.‬‬
‫‪ .18‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 03/194‬ﺍﳌﺆﺭﺥ ﰲ ‪ 28‬ﺃﻓﺮﻳﻞ ‪ 2003‬ﺍﳌﺘﻀﻤﻦ ﺗﻨﻈﻴﻢ ﺍﻹﺩﺍﺭﺓ ﺍﳌﺮﻛﺰﻳﺔ ﺑﻮﺯﺍﺭﺓ‬
‫ﺍﳌﺎﻟﻴﺔ ﺍﳌﻌﺪﻝ ﲟﻮﺟﺐ ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ﺭﻗﻢ ‪ 07/364‬ﺍﳌﺆﺭﺥ ﰲ ‪ 28‬ﻧﻮﻓﻤﱪ ‪.2007‬‬
‫‪ .19‬ﺍﳌﺮﺳﻮﻡ ﺍﻟﺮﺋﺎﺳﻲ ‪ 159/05‬ﺍﳌﺆﺭﺥ ﰲ ‪ 2005/04/27‬ﺍﳌﺘﻀﻤﻦ ﺍﳌﺼﺎﺩﻗﺔ ﻋﻠﻰ ﺍﻻﺗﻔﺎﻕ‬
‫ﺍﻷﻭﺭﻭﻣﺘﻮﺳﻄﻲ ﻟﺘﺄﺳﻴﺲ ﺷﺮﺍﻛﺔ ﺑﲔ ﺍﳉﺰﺍﺋﺮ ﻭﺍ‪‬ﻤﻮﻋﺔ ﺍﻷﻭﺭﻭﺑﻴﺔ‪ .‬ﺍﳉﺮﻳﺪﺓ ﺍﻟﺮﲰﻴﺔ ﻋﺪﺩ ‪ 31‬ﺳﻨﺔ ‪.2005‬‬
‫ﺍﳌﺮﺳﻮﻡ ﺍﻟﺘﻨﻔﻴﺬﻱ ‪ 31-90‬ﺍﳌﺆﺭﺥ ﰲ ‪ 15‬ﻳﻨﺎﻳﺮ ‪، 1996‬‬ ‫‪.20‬‬
‫‪ .21‬ﺍﳌﻨﺸﻮﺭ ﺭﻗﻢ ‪ 08‬ﺍﳌﺆﺭﺥ ﰲ ‪ 07‬ﻣﺎﺭﺱ ‪ 2005‬ﻣﺎﺭﺱ ‪ 2001‬ﺍﳌﺘﻌﻠﻖ ﲜﻤﺮﻛﺔ ﳕﺎﺫﺝ ﺍﻟﺘﺠﻤﻴﻊ‪.‬‬

‫‪264‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫‪ .22‬ﻭﺯﺍﺭﺓ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻤﻴﺰﺍﻧﻴﺔ‪ ،‬ﻣﺸﺮﻭﻉ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﻌﻀﻮﻱ ﻟﻘﻮﺍﻧﲔ ﺍﳌﺎﻟﻴﺔ‪ ،‬ﺃﻓﺮﻳﻞ ‪.2018‬‬

‫ﺍﳌﻮﺍﻗﻊ ﺍﻻﻟﻜﺘﺮﻭﻧﻴﺔ‬ ‫‪.VI‬‬

‫‪ .1‬ﻣﻮﻗﻊ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺒﻨﻚ ﺍﻟﺪﻭﱄ‬

‫‪https://data.worldbank.org/indicator/NY.GDP.PCAP.CD?locations=DZ&name_desc=false&vi‬‬

‫‪ew=chart‬‬

‫‪www.ocde.org‬‬ ‫‪ .2‬ﻣﻮﻗﻊ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ﻣﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬

‫‪www.mfdgi.gov.dz‬‬ ‫‪ .3‬ﺍﳌﺪﻳﺮﻳﺔ ﺍﻟﻌﺎﻣﺔ ﻟﻠﻀﺮﺍﺋﺐ‬
‫‪www.imf.org‬‬ ‫‪ .4‬ﻣﻮﻗﻊ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﺪﻭﱄ‬
‫‪ww.amf.org.ae‬‬ ‫‪ .5‬ﻣﻮﻗﻊ ﺻﻨﺪﻭﻕ ﺍﻟﻨﻘﺪ ﺍﻟﻌﺮﰊ‬
‫‪www.bank-of-algeri a.dz‬‬ ‫‪ .6‬ﻣﻮﻗﻊ ﺑﻨﻚ ﺍﳉﺰﺍﺋﺮ‬
‫‪www.andi.dz‬‬ ‫‪ .7‬ﻣﻮﻗﻊ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﺘﻄﻮﻳﺮ ﺍﻻﺳﺘﺜﻤﺎﺭ‬
‫‪www.ansej.dz‬‬ ‫‪ .8‬ﻣﻮﻗﻊ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻮﻃﻨﻴﺔ ﻟﻌﺪﻡ ﺗﺸﻐﻴﻞ ﺍﻟﺸﺒﺎﺏ‬
‫‪www.ons.dz‬‬ ‫‪ .9‬ﻣﻮﻗﻊ ﺍﻟﺪﻳﻮﺍﻥ ﺍﻟﻮﻃﲏ ﻟﻺﺣﺼﺎﺀ‬
‫‪www.douane.gov.dz‬‬ ‫‪ .10‬ﻣﻮﻗﻊ ﺍﳉﻤﺎﺭﻙ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫‪ .11‬ﻣﻮﻗﻊ ﻭﻛﺎﻟﺔ ﺍﻻﻧﺒﺎﺀ ﺍﳉﺰﺍﺋﺮﻳﺔ‬
‫‪.http://www.aps.dz/ar/economie/46236-2017-08-01-07-37-16‬‬
‫‪http://www.ladocumentationfrancaise.fr/dossiers/d000557-la-fiscalite-en-france-et- .12‬‬
‫‪dans-le-monde/systemes-fiscaux-et-mondialisation‬‬

‫‪265‬‬
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

‫ ﺍﳌﺮﺍﺟﻊ ﺑﺎﻟﻠﻐﺎﺕ ﺍﻷﺟﻨﺒﻴﺔ‬:‫ﺛﺎﻧﻴﺎ‬

I. Ouvrages

1. Andri Barilari, Robert Drape, Exonération Fiscale Dans Le Lexique Fiscale, 2eme Edition,
Dalloz,1992.

2. Annie Vallée, les system fiscaux, éd du seuil, Paris,2000

3. G Tournier, La politique fiscale dans la 5em république, privat ,1985

4. Marc Leroy, L’impot, L’etat Et la societe, la sosiologie fiscal de la democratie

interventionniste, Ed Economica, Paris 2010.

5. Marc Leroy, Essai de sociologie de réforme fiscal ;Regards Croisés sur le System fiscal,
L’harmatton, France,2005.

6. Mustapha Bensahli, La Gouvernances Fiscalité Et Ses Sept Regles Capitales,

expérience Algérienne, ENAG édition, Alger, 2014.
7. P.M Gaudemet et J. Molinier, Finance public – Fiscalite, Ed Dalloz, Paris, 1992.
8. Pierre Beltrame, les fondamentaux :la fiscalité en France, 10emeEd, Hachette
Supérieure, Paris, 2004.

9. Raymond Muzellec, Finances publiques, 14eme edition, Ed Dalloz, paris 2006.

10. Sophie Baziadoly, systèmes fiscaux comparés, Ed Ellipses, Paris, 2010.

11. Nmili Mohamed, pour un impot juste, essai sur les prealables au civisime fiscal,
édition Osée, casablanca, 2011.

12. Antoine Bozio et Julien Grenet, Economie des politiques publiques, Ed la Découverte,
Paris, 2010.

13. Michel Bouvier, Introduction au droit fiscal général et à la théorie de l’impot, 6em
Edition, Ed L.G.D.J, Paris, 2004.

14. Jacques Percebois, Fiscalité et croissance, Ed économica, Paris, 1977.

266
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

15. Bernard Salini, Thérie économique de la fiscalité, Ed économica, paris, 2002.

16. Jacques Genéreux, économie politique , concepts de base et comptabilité nationale,

6em , Ed Hachette, Paris, 2012.

17. Mohamed Taher Bouara, les finances publiques , l’évolution de la loi *de finances en
droit Algérien, Ed Pages blues, Algérie, 2007.

18. Gilbert Orsoni, finances publiques, Ed Published, Paris, 1989.

19. M. Lauré , A. Babeau et C. Louit, Les impots Gaspilleurs, Ed PUF, Paris,2001.

II. Thèses

1. LISA KAYAGA, Tax Policy Challenges Facing Developing Countries a Case Study Of
Uganda, A thesis submitted to the Faculty of Law in conformity with the requirements
for the degree of Master of Laws, Queen’s University ;Kingston, Ontario, Canada
September, 2007.

2. LUC GOUDBOUT , L’intervention gouvernementale par la politique fiscale , le rôle

des dépenses fiscales , étude comparée : CANADA, ETATS-UNIS, FRANCE, Thèse pour
le doctorat en droit université de droit, d’économie et des sciences d’aix-marseille,
2004.

III. Articles

1. Alicja Brodzka , Tax Incentives In Emerging Economies, Business Systems And

Economics Vol. 3 (1), 2013, Mykolas Romeris University, Lithuania ,
https://www.mruni.eu/upload/iblock/afc/002_brodzka.pdf

2. Amy Hinz & Russell Spivak, An Analysis of the Tax Expenditure Budget, Harvard Law
School Federal Budget Policy Seminar, Briefing Paper No. 57,2016

3. Pascal Raess, Fiscalité et gouvernance: Rôle et impact de la coopération

internationale au développement, Annuaire suisse de politique dedéveloppement,
Vol. 26, n°2, 2007 .

267
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

4. Andrew Masters, Etude De Cas Sur Les incitations Fiscales, Séminaire de haut niveau
organisé par l'Institut du FMI en coopération avec l'Institut multilatéral d'Afrique,
Tunisie, 28Fivrier-1er Mars 2006.

5. Bernard CASTAGNEDE, Théorie et pratique des dépenses fiscales dans le contexte de

l’Union Européenne, Ruvue Francaise des finances publiques, N° 72, Annee 2000,
PP 219-242.

6. CHRISTIAN VALENDUC, les dépenses fiscales, De Boeck Supérieur «Reflets et

perspectives de la vie économique » , 2004/1 - Tome XLIII, pages 87 à 104

7. Bernard CASTAGNEDE, les politiques fiscales et la crise en Union Européenne,

Discours Prononcé a l’occasion de la céronpmie de remise du titre de Docteur Honoris
causa de la faculté de droit de l’université d’athénes,22/05/2012. disponible sur
internet:http://www.univ-paris1.fr/fileadmin/atelierdroitfiscal/Documentation

_compl%C3%A9mentaire/CASTAGNEDE_B.__Les_politiques_fiscales_et_la_crise
_en_Union_Europ%C3%A9enne__Univ._d_Ath%C3%A8nes__22.05.2012_.pdf
8. Cliche P, Politique fiscale, dans L.cote et J-F Savard (Dir), Le dictionnaire
encyclopédique de l’administration publique, 2012,(en lige) www.dictionnaire.enap.ca

9. Edward D Kleinbard., The Congress within the Congress: How Tax Expenditures
Distort our Budget and our Political Processes. Ohio Northern University Law Review,
Vol. 36, p. 1, 2010; USC Law Legal Studies Paper No. 10-4; USC CLEO Research
Paper No. C10-4. Available at: https://ssrn.com/abstract=1571541

10. Edward D. Kleinbard ,Tax Expenditure Framework Legislation, National Tax Journal,
June 2010, 63 (2), PP 353–382.

11. Eric pichet, Théorie générale des dépenses socio-fiscales et propositions de refonte
du système français des « niches » fiscales , REVUE DE DROIT FISCAL N° 36. 8
SEPTEMBRE 2016 .

268
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

12. François Pétry et Howard R. Harmatz, TEST EMPIRIQUE D'EXPLICATIONS DE

L'ÉVOLUTION DES DÉPENSES PUBLIQUES AU CANADA 1960-1990, Revue
québécoise de science politique, Numéro 25, hiver 1994 .

13. Ha DAO et LUC Goudbout, Le Rôle De La Fiscalité Dans La Réduction Des Inégalités,
Doit-On Se Soucier De La Structure Fiscale Servant À Prélever Les Recettes?,
L’Actualité Économique, Revue D’analyse Économique, Vol. 90, No 4, 2014.

14. Jean-Marc DANIEL, Richard Musgrave et les fonctions économiques de l’Etat, la revue
du trésor No 1 Janvier 2008, P61.
www. gestionfipu.com/GESTIONFIRU.COM/Archive/01-2008/janvier%202008%20
Daniel.pdf.

15. Jean-Marie Monnier. La Politique Fiscale: Objectifs et Contraintes. Les Cahiers

Français: Documents d’actualité, La Documentation Française, 2008.

16. Leonard E. Burman and Marvin Phaup,Tax Expenditures, the Size and Efficiency of
Government, and Implications for Budget Reform, in NBER Book Series Tax Policy and
the Economy, Volume 26 (2012), by the National Bureau of Economic Research,
University of Chicago Press (p. 93 - 124).

17. Raghuram Rajan , Du paternalism à l’incitation, L’Inde doit adopter une forme de
gouvernement qui laisse libre cours à l’esprit d’entreprise des citoyens, Finance et
devlopement , Septembre 2006 Volume 43, N° 3.

18. Rosanne Altshuler and Robert Dietz, RECONSIDERING TAX EXPENDITURE ESTIMATION
, National Tax Journal, June 2011, 64 (2, Part 2), 459–490 .

19. Steven A. Dean , The Tax Expenditure Budget Is a Zombie Accountant, lawreview,
University of California, Davis, Vol. 46:265.
https://lawreview.law.ucdavis.edu/issues/46/1/Articles/46-1_Dean.pdf

20. Timothy Besley and Torsten Persson, Why Do Developing Countries Tax So Little?,
Journal of Economic Perspectives,Volume 28, N°4, 2014,PP 99–120.

269
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

21.Vjekoslav Bratić: Tax Expenditures: A Theoretical Review Financial Theory and

Practice, reviewed scientific journal, Published by Institute of Public finance, Zagreb,
30 (2), 2006, PP 113-127.
https://www.researchgate.net/publication/5129456

22.Wilson Prichard, Taxation and State Building: Towards a Governance Focused Tax
Reform Agenda, Institute of Development Studies at the University of Sussex
Brighton ,UK, Working Paper N° 341, 2010.

23.Najat Zatla et Zinelaabidine Djelil, Apercu sur les depenses Fiscales en Algérie, Revue
Algérienne des finances Publiques, Université de Tlemcen, N°5 , 2015

24.Slim Besbes, L’impact de la politique fiscale sur le principe de l’égalité devant l’impôt,
La Revue comptable et financière, Tunisie, N° 88 , 2010.

IV. Rapports

1. Alex Easson, and Eric Zolt. Tax Incentives, World Bank, Washington DC,2002.
Availible at :
Http://siteresources.worldbank.org/INTTPA/Resources/EassonZoltPaper.pdf

2. Alexander Klemm (2009), Causes, Benefits, and Risks of Business Tax Incentives, IMF
Working Paper , WP/09/21.

3. Algérie, Ministère des finances, projet de modernisation des systèmes Budgétaires

Phase 2, 2010.

4. Algerie, Direction générale des impôts, Incitations fiscales Recensement-Suivi-

évaluation, 2013.

5. Algerie,Office National des Statistiques, Dépenses de consommation des ménages

algériens en 2011, Mars 2014.

6. CANADA, gouvernement du Québec, Dépenses Fiscales, 2016.

7. Canada, ministère des Finances, Rapport sur les dépenses fiscales fédérales 2017.

270
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

8. Canada, ministère des Finances, Rapport sur les dépenses fiscales fédérales ,2016.

9. Centre d’observation économique et de Recherche pour l’Expansion de l’économie et

le Développement des Entreprises, L’économie numérique et la croissance Document
de travail n°24 ,Paris,2011.

10. Commission Européenne, Communication De La Commission Au Parlement Européen,

Au Conseil Et Au Comité Économique Et Social Européen, fiscalité et développement,
2010

11. Congressional Budget Office, The Distribution of Major Tax Expenditures in the
Individual Tax System, May

12. Conseil Superieur Des Finances, Avis Sur Les Deductions A L’impot Des Personnes
Physiques, Paris,2002.

13. David Holland and Richard J. Vann1 , Income Tax Incentives for Investment , Tax Law
Design and Drafting, volume 2,IMF, 1998.

14. Dirk-Jan Kraan, REVUE DE L’OCDE SUR LA GESTION BUDGÉTAIRE , Vol 4 – N° 1 , 2004.

15. Edward Arkwright, Christian de Boisieu, Jean-Hervé Lorenzi et Julien Samson,

Economie politique de la LOLF, La documentation francaise, Paris, 2007.

16. Enquête 2011 sur les investisseurs en Afrique. Towards Evidence-Based Investment
Promotion Strategies

17. Eric M. Zolt, Tax Incentives and Tax Base Protection Issues , United Nations
Department of Economic and Social Affairs , Draft Paper No. 3, 2013

18. European commission ,Tax expenditures in direct taxation in EU Member States,

Occasional Papers 207, 2014.

19. European Parliment, Promoting Good Tax-Governance in Third-Countries: The Role of

The EU, 2015.

271
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

20. FMI, Options pour une utilisation efficace et efficiente des incitations fiscales à
l’investissement dans les pays à faible revenu RAPPORT DU FMI, DE L’OCDE, DES
NATIONS UNIES ET DE LA BANQUE MONDIALE AU GROUPE DE TRAVAIL DU G20 SUR
LE DÉVELOPPEMENT , 2015B.

21. FMI, Options pour une utilisation efficace et efficiente des incitations fiscales à
l’investissement dans les pays à faible revenu, DOCUMENT DE RÉFÉRENCE AU
RAPPORT DU FMI, DE L’OCDE,DES NATIONS UNIES ET DE LA BANQUE MONDIALE AU
GROUPE DE TRAVAIL DU G20 SUR LE DÉVELOPPEMENT, 2015A

22. FMI, Tunisie, EVALUATION DE LA TRANSPARENCE DES FINANCES PUBLIQUES, 2016.

23. France, Conseil des impôts, 4Em Rapport au président de la république, 1979, D’après
Luc Godbout, L’intervention gouvernementale par la politique fiscale, Thèse du
doctorat en Droit, Université de droit et de l’économie et des sciences d’Aix,
Marseille, Faculté de Droit et de science Politique, 2004,

24. France, Cour des Comptes, Rapport Annuel 2012.

25. France, Ministère des finances, evaluation Voies et Moyens 2015

26. IMF Policy Paper, Fiscal Policy And Income Inequality,2014.

27. IMF, Brazil, FISCAL TRANSPARENCY EVALUATION,2017.

28. IMF, Supporting the development of more effective tax systems, a report to the G-
20, development working group by the IMF, OECD, UN and World Bank, 2011.

29. Interamerican Center of Tax Administration - CIAT, Tax Administrations :Collection,

Costs and Personnel Evidence for the CIAT Countries with data of ISORA, 2018.

30. Inter-American center of Tax Administrations (CIAT), Tax Expenditures in Latin

America: 2008–2012 ; March 2014

272
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

31.Inter-American Development Bank, Tax expenditures budgets : Concepts and

challenges for implementation, WORKING PAPER SERIES No. 131,2010

32. International budget Partenership (IBP), Manuel sur la transpar- -ence des finances
publiques Au-delà du budget principal 2-dépenses fiscales, Washington, sans date,
sur site : www.openbudgetindex.org

33. Irland, Department of Finance , Incorporating Department of Finance Guidelines for

Tax Expenditure evaluation , dublin,2014.

34. Jean-Denis Garon et Alain Paquet, Les enjeux d’efficience et la fiscalité, 2016.

http://expertise.hec.ca/actualiteeconomique/wp-content/uploads/2017/02/Garon
Paquet_Final.pdf
35. John O’Hare Mary Schmitt Judy Xanthopoulos, Measuring the Benefit of Federal Tax
Expenditures Used by Small Business, Small Business Administration, Office of
Advocacy, Usa,2013. www.sba.gov/sites/default/files/rs415.pdf

36. Julie Roin, "Truth in Government: Beyond the Tax Expenditure Budget" ( John M. Olin
Program in Law and -Economics Working Paper No. 168, 2002.
37. Hafsatou Diallo, Gungor Karakaya, Daniele Meulders et Robert Plasman, Analyse de
l’evolution des statistiques fiscales des depenses fiscales, Document de travail N°12-
03RR, DULBEA/ Université libre de bruxelles, 2011.

38. Lonzo Lubu Gastonfils, LA REFORME DU SYSTEME FISCAL POUR LES PAYS D’AFRIQUE
SUB-SAHARIENNE. https://www.jobpaw.com/private/memoire/596.pdf.

39. Luc GODBOUT et Matthieu Arseneau, le dosage des impôts au sein de la structure
fiscale québécoise le déplacement de la taxation des revenus vers la consommation,
Les cahiers de la série scientifique, Centre interuniversitaire de recherche en analyse
des organisations, Montréal, 2005.

40. Mark P. Keightley, Molly F. Sherlock, The Corporate Income Tax System: Overview
and Options for Reform, Congressional Research Service, 7-5700, 2014.

273
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

41. Nations Unies, Commission économique pour l’Afrique, , Rapport économique sur
l’Afrique 2017: l’industrialisation et l’urbanisation au service de la transformation de
l’Afrique , Addis Ababa, 2017, P 22-25

42. Nations Unies, Commission économique pour l’Afrique, Rapport sur la gouvernance
en Afrique IV, Mesurer la Corruption en Afrique, Addis Ababa, 2016.

43. Nations Unies, Commission économique pour l’Afrique, Rapport sur la gouvernance
en Afrique IV, Mesurer la Corruption en Afrique, Addis Ababa, 2016.

44. New York City, Council Finance Division , Evaluating Economic Development Tax
Expenditures Final Report, 2016 .

45. Observatoire tunisien de l’Economie, Les avantages fiscaux, une perte de recettes
pour un bénéfice incertain Lecture critique de la nouvelle loi sur les incitations
fiscales, 2017

46. OCDE Le rôle de l’impôt sur les sociétés et la raison d’être d’incitations fiscales en
faveur de l’IDE ; 2001.

47. OCDE, Digital Economy Outlook, (2015B).

48. OCDE, Coopération pour le développement 2014 : Mobiliser les ressources au service
du développement durable, Éditions OCDE, ,Paris (2015A ). Disponible sur site:
http://dx.doi.org/10.1787/ dcr-2014-fr.

49. OCDE, Fiscalité et développement, principes pour améliorer la transparence et la

gouvernance des incitations fiscales à l’investissement dans les pays en
développement,

50. OCDE, Impôt sur les sociétés et investissement direct étranger L’UTILISATION
D’INCITATIONS FISCALES, 2001.

274
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

51.OCDE, La réforme fiscale au service de l'efficience et de l'équité », Etudes

économiques de l’OCDE N°11, 2008, PP 73-114.

52. OCDE, les dépenses fiscales dans les pays de l'OCDE, (2010A).

53. OCDE, Projet OCDE/G20 sur l’érosion de la base d’imposition et le transfert de

bénéfices, Résumés, Rapports finaux (2015C)

54. OCDE, Stratégie de développement du climat des affaires, maroc, p5 BUSINESS

CLIMATE DEVELOPMENT STRATEGY, sans date.

55. OCDE, Transparence budgétaire:Les meilleures pratiques de l’OCDE,2002.

56. OCDE, Transparence du secteur public et politique de l’investissement international,

2013.

57. OCDE, Une Fiscalité Orientée Ver s L’investissement Et Le Développement: aperçu de

quelques enjeux de politique fiscale en afrique , document de travail diffusé en tant
qu’élément de la documentation officielle pour la réunion ministérielle et la table
ronde d’experts de l’initiative NEPAD-OCDE pour l’investissement en afrique du 11-
12 Novembre 2009.

58. OECD , SECRETARY-GENERAL, REPORT TO G20 FINANCE MINISTERS, 2017.

59. OECD Choosing a Broad Base – Low Rate Approach to Taxation, OECD Tax Policy
Studies N° 19 , 2010b,P 39. Available to view the site:

https://www.oecd-ilibrary.org/taxation/choosing-a-broad-base-low-rate-approach-
to-taxation_9789264091320-en
60. OECD, Governance, Taxation and Accountability: Issues and Practices,Paris,2008.

61. OECD,Tax and development, principles to enhance the transparency and governance
of tax incentives for investment in developing countries, 2013.

275
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

62. Oxfam , Rapport de recherche d'Oxfam, Décider de son développement, La fiscalité

pour combattre la pauvreté, septembre 2011.
https://oxfamilibrary.openrepository.com/oxfam/bitstream/10546/142970/7/rr-
owning-development-domestic-resources-tax-260911-summ-fr.pdf

63. Parlement Européen , Politique fiscale de l'Union européenne, Enjeux et

défis,(2015A).

64. Parlement européen, Commission spéciale sur les rescrits fiscaux et autres mesures
similaires par leur nature ou par leur effet, AMENDEMENTS 455 – 794, (2015B).

65. Pierre collin, et Nicolas colin, mission d’éxpertise sur la Fiscalité de l’économie
numérique, Rapport Au Ministre De L’économie Et des finances , au ministre de
redressement productif, au ministre délégué charge de budget et a la ministre
déléguée charge des petites et moyennes entreprises, de l’innovation et de
l’économie numérique, France, Janvier 2013

66. Programme des Nations Unies pour l’environnement (PNUE), Vers une économie
verte: Pour un développement durable et une éradication de la pauvreté, Synthèse à
l’intention des décideurs 2011.

Disponible sur site: http://archive.ipu.org/splz-f/rio+20/rpt-unep.pdf

67. Raffaele Petruzzi and Karoline Spies (Eds), Tax Policy Challenges in the 21st Century ,
2014. Disponible sur Internet:

http://www.beck-shop.de/fachbuch/leseprobe/9783707331295 Excerpt_004.pdf
68. Report On Tax Expenditures Incorporating Department Of Finance Guidelines For Tax
Expenditure Evaluation

69. Sebastian James ,Providing incentives for investement, Advice for policymakers in
developing countries , Investment Climate IN PRACTICE, World Bank , 2010 .

70. Sebastian James,Tax and Non-Tax Incentives and Investments: Evidence and Policy
Implications.2009. http://ssrn.com/abstract=1540074

71. STATE OF RHODE ISLAND , Office of Revenue Analysis ,Tax expenditures report 2016.

276
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

72.The International Finance Corporation and the World Bank, Using Tax Incentives to
Compete for Foreign Investment INVESTMENT Are They Worth the Cocsts, occasional
paper n°15, 2001.

73. Thomas L. Hungerford,Tax Expenditures: Trends and Critiques, Congressional

Research Service, 2006.

74. U.S. Department of the Treasury , Office of Tax Analysis , 2015.

75. U.S. Government Accountability Office (GAO) ,Glossary of Terms Used in the Federal
Budget Process,2005.

76. Uk ,National Audit Office,The Definition, Measurement, and Evaluation of Tax

Expenditures and Tax Reliefs , 2014.

77. UN, Les négociations à l’ONU sur le financement du développement: Quels devraient
être les résultats de la Conférence d’Addis-Abeba en 2015, P10.

http://www.un.org/esa/ffd/wp-content/uploads/2014/12/gc-outcomes-Addis-CSO-
Fr.pdf
78. United Nation, OVERVIEW OF COOPERATION ON CAPACITY BUILDING IN TAXATION,
2010(E/C.18/2010/CRP.11 ).

79. United Nation, UNCTAD, Tax Incentives and Foreign Direct Investment A Global
Survey,2000.

80. Usa, Congressional Research Service, Tax Expenditures: Overview and Analysis, 2015.

81. USA, JOINT COMMITTEE ON TAXATION ,2014.

82. USA, Joint Committee on Taxation, A Reconsideration of Tax Expenditure Analysis

(JCX-37-08), May 12, 2008. Washington, DC. Available at : www.house.gov/jct

277
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

83. USA, New York City Council Finance Division , Evaluating Economic Development Tax
Expenditures,Final Report, 2016.

84. USA, State of Washington, joint Legislative Audit and Review Committee(JLARC),
Legislative Auditor’s Guidance for Drafting Performance Statements in Tax Preference
Legislation, 2014.

85. USA, United States Government Accountability Office, Government Performance And
Accountability, Tax Expenditures Represent a Substantial Federal Commitment and
Need to Be Reexamined, 2005

86. USA, United States Government Accountability Office, TAX EXPENDITURES:

BACKGROUND AND EVALUATION CRITERIA AND QUESTIONS, Washinton DC, 2012.

87. USA, Vermont Legislative Joint Fiscal Office, Tax Expenditure Review Report, 2016.

88. USA. Government Accountability Office (GAO) ,Glossary of Terms Used in the Federal
Budget Process,2005.

89. USAID / RCSA, EFFECTIVENESS AND Economic Impact of tax incentives in the SADC
region, technical report , 2004.

90. USAID,Evaluating Tax Expenditures in Jordan, USAID-funded Fiscal Reform II Project,

2011.

91. USAID,Evaluating Tax Expenditures in Jordan, USAID-funded Fiscal Reform II Project,

2013.

92. Vito Tanzi and Howell Zee, Une politique fiscale pour les pays en développement,
FMI, Édition française 2001,

93. World bank, Governance for development: The challenges, World Development
Report 2017.

278
 ‫ﻗﺎﺋﻤﺔ ﺍﳌﺮﺍﺟﻊ‬

94. world bank, Tax Expenditures—Shedding Light On Government Spending

Through The Tax System Lessons From Developed And Transition Economies , 2004

95. Yves Bertoncini, Lisa Steinacher, Le Budget de l’Union européenne: quelques enjeux
centraux de la révision de 2008-2009, centre d'analyse stratégique, République
française, 2007

96. Zhicheng Li Swift , Managing the Effects of Tax Expenditures on National Budgets,
World Bank Policy Research Working Paper 3927, May 2006 .

V. Divers
1. Jacques Gousclaude, la doctrine fiscale en France (1987-1999), Recueil de
références bibliographiques commentées, Tome 1, Paris, Ed Litec 2000.

2. Jacques Gousclaude, la doctrine fiscale en France (1999-2002), Recueil de

références bibliographiques commentées, Tome 2, Paris, Ed Litec 2003.

3. La transparence des finances publiques: vers un nouveau modèle, Actes du 6e

colloque international de Rabat, Sous la direction de Michel Bouvier, Ed L.G.D.J, Paris,
2013.

4. La bonne gouvernance des finances publiques: vers un nouveau modèle, Actes de la

4e Université de printemps de finances publiques, Sous la direction de Michel Bouvier
Ed L.G.D.J, Paris, 2009.

5. Innovation, création et transformations en finances publiques, Actes de La 2em

Université de printemps de finances publiques du groupement Européen de
recherches en finances publiques, Sous la direction de Michel Bouvier, Ed L.G.D.J,
Paris, 2006.
6. Algérie, Direction Générale Des Douanes, Guide Des Avantages Fiscaux, 2008.

279