{"id":124802,"date":"2018-08-19T00:06:34","date_gmt":"2018-08-18T21:06:34","guid":{"rendered":"https:\/\/www.mohamah.net\/law\/?p=124802"},"modified":"2018-08-19T00:06:34","modified_gmt":"2018-08-18T21:06:34","slug":"%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%b9%d8%af%d8%a7%d9%84%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%88%d9%81%d9%82%d8%a7%d9%8b","status":"publish","type":"post","link":"https:\/\/www.mohamah.net\/law\/%d8%a8%d8%ad%d8%ab-%d9%82%d8%a7%d9%86%d9%88%d9%86%d9%8a-%d8%ad%d9%88%d9%84-%d8%a7%d9%84%d8%b9%d8%af%d8%a7%d9%84%d8%a9-%d8%a7%d9%84%d8%b6%d8%b1%d9%8a%d8%a8%d9%8a%d8%a9-%d9%88%d9%81%d9%82%d8%a7%d9%8b\/","title":{"rendered":"\u0628\u062d\u062b \u0642\u0627\u0646\u0648\u0646\u064a \u062d\u0648\u0644 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u0641\u0642\u0627\u064b \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a"},"content":{"rendered":"

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\u0623\u0645\u0627 \u0628\u0639\u0636 \u0639\u0644\u0645\u0627\u0621 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u064a\u0639\u0631\u0641\u0648\u0646 \u0623\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0647\u064a \u0645\u0639\u064a\u0627\u0631 \u0630\u0627\u062a\u064a \u063a\u0627\u0645\u0636 \u0648\u0646\u0633\u0628\u064a \u060c\u0642\u0627\u0628\u0644 \u0644\u0644\u062a\u063a\u064a\u064a\u0631 \u0648\u0627\u0644\u062a\u0639\u062f\u064a\u0644 \u0648\u0641\u0642 \u0622\u0631\u0627\u0621 \u0627\u0644\u0643\u062a\u0627\u0628 \u0648\u0627\u0644\u0632\u0645\u0627\u0646 \u0627\u0644\u0630\u064a \u064a\u0643\u062a\u0628\u0648\u0646 \u0641\u064a\u0647 \u060c \u0648 \u064a\u0645\u0643\u0646\u0646\u0627 \u0627\u0644\u0642\u0648\u0644 \u0639\u0644\u0649 \u0623\u0646 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u062a\u0639\u062a\u0631\u064a\u0647\u0627 \u0627\u0644\u0635\u0639\u0648\u0628\u0629 \u0645\u062b\u0644 \u0645\u0627 \u062a\u0639\u062a\u0631\u064a \u0627\u0644\u0635\u0639\u0648\u0628\u0629 \u062a\u0639\u0631\u064a\u0641 \u0627\u0644\u062d\u0642 .<\/p>\n

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\u0647\u0630\u0627 \u0645\u0627\u062c\u0627\u0621 \u0628\u0647 \u0627\u0644\u062a\u0635\u0631\u064a\u062d \u062d\u0642\u0648\u0642 \u0627\u0644\u0627\u0646\u0633\u0627\u0646 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0644\u0633\u0646\u0629 1789 \u0633\u0627\u0628\u0642\u0627 \u0641\u064a \u0627\u0644\u0645\u0627\u062f\u0629 13 (6) \u060c\u0647\u0648 \u0625\u0644\u0632\u0627\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0637\u0627\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u062d\u0633\u0628 \u0627\u0644\u0642\u062f\u0631\u0629 \u0627\u0644\u062a\u0643\u0644\u064a\u0641\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0637\u0646\u064a\u0646 .<\/p>\n

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\u062a\u062a\u062c\u0644\u0649 \u0623\u0647\u0645\u064a\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0641\u064a \u0643\u0648\u0646 \u0623\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0645\u0646 \u0623\u0647\u0645 \u0645\u0643\u0648\u0646\u0627\u062a \u0647\u0630\u0647 \u0627\u0644\u0622\u0644\u064a\u0629 \u060c\u0648 \u0623\u0646 \u0623\u064a \u062f\u0631\u0627\u0633\u0629 \u0623\u0648 \u0642\u0631\u0627\u0621\u0629 \u0641\u064a \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 68.17 \u0644\u0633\u0646\u0629 2018 \u062a\u0633\u062a\u0648\u062c\u0628 \u0645\u0644\u0627\u0645\u0633\u062a\u0647\u0627 \u0645\u0646 \u0647\u0630\u0647 \u0627\u0644\u062c\u0647\u0629 \u060c\u0623\u0645\u0627 \u0627\u0644\u062c\u0647\u0629 \u0627\u0644\u062b\u0627\u0646\u064a\u0629 \u0646\u062c\u062f \u0623\u0646 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062d\u062a\u0644 \u0623\u0647\u0645\u064a\u0629 \u0642\u0635\u0648\u0649 \u0641\u064a \u062d\u064a\u0627\u0629 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u0627\u062a \u060c \u0648\u0643\u0630\u0627 \u0639\u0646\u0635\u0631 \u0623\u0633\u0627\u0633\u064a \u0641\u064a \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0644\u0625\u0631\u062a\u0628\u0627\u0637\u0647 \u0628\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u0630\u064a \u0647\u0648 \u0639\u0635\u0628 \u0627\u0644\u0645\u062c\u062a\u0645\u0639\u060c \u0648\u0645\u0635\u062f\u0631 \u0627\u0644\u0639\u062f\u064a\u062f \u0645\u0646 \u0627\u0644\u0646\u0632\u0627\u0639\u0627\u062a \u0627\u0644\u062f\u0648\u0644\u064a\u0629 \u062e\u0627\u0635\u0629 \u0645\u0633\u0627\u0626\u0644 \u0627\u0644\u0625\u0632\u062f\u0648\u0627\u062c \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u062f\u0648\u0644\u064a\u060c \u0648\u0627\u0644\u0648\u0637\u0646\u064a\u0629.<\/p>\n

\u0633\u0646\u0642\u062a\u0635\u0631 \u0641\u064a \u0645\u0648\u0636\u0648\u0639\u0646\u0627 \u0647\u0630\u0627 \u0639\u0644\u0649 \u062f\u0631\u0627\u0633\u0629 \u062d\u062f\u064a\u062b\u0629 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u0627\u062f\u0644\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2018 \u0646\u062d\u0648 \u0645\u0642\u0627\u0631\u0628\u0629 \u0634\u0645\u0648\u0644\u064a\u0629 \u0644\u0644\u0645\u0648\u0627\u0632\u0646\u0629 \u0628\u064a\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u062e\u0632\u064a\u0646\u0629 \u0648\u062d\u0642\u0648\u0642 \u0627\u0644\u0645\u0644\u0632\u0645 \u0641\u064a \u0625\u0637\u0627\u0631 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 .<\/p>\n

\u062a\u0628\u0639\u0627 \u0644\u0630\u0644\u0643 \u060c \u0644\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0645\u0648\u0636\u0648\u0639 \u0648 \u0645\u062d\u0627\u0648\u0644\u0629 \u0627\u0644\u0625\u062d\u0627\u0637\u0629 \u0628\u0645\u0636\u0627\u0645\u064a\u0646\u0647 \u060c \u0646\u0631\u062a\u0643\u0632 \u0639\u0644\u0649 \u0625\u0634\u0643\u0627\u0644\u064a\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 \u062a\u062a\u0645\u062d\u0648\u0631 \u0641\u064a: \u201c\u0627\u0644\u0649 \u0623\u064a \u062d\u062f \u064a\u0633\u062a\u062c\u064a\u0628 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2018 \u0644\u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u061f\u201d<\/strong><\/span><\/p>\n

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\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u0642\u0631\u0627\u0621\u0629 \u062d\u062f\u064a\u062b\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2018 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 .<\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u062a\u0627\u0646\u064a : \u0646\u062d\u0648 \u0645\u0642\u0627\u0631\u0628\u0629 \u0634\u0645\u0648\u0644\u064a\u0629 \u0644\u0645\u0646\u0637\u0644\u0642\u0627\u062a \u0627\u0644\u0627\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0648\u0641\u0642 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u062f\u0627\u0644\u0629 .<\/p>\n

\u0627\u0644\u0645\u0628\u062d\u062b \u0627\u0644\u0623\u0648\u0644 : \u0642\u0631\u0627\u0621\u0629 \u062d\u062f\u064a\u062b\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2018 \u0639\u0644\u0649 \u0636\u0648\u0621 \u0645\u062a\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0639\u062f\u0627\u0644\u0629\u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 .<\/span><\/span><\/p>\n

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\u0625\u0644\u0627 \u0623\u0646 \u0628\u0639\u062f \u0642\u0631\u0627\u0621\u0629 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u060c\u062a\u0638\u0644 \u062f\u0627\u0626\u0645\u0627 \u0627\u0644\u0623\u0648\u0644\u0648\u064a\u0629 \u0644\u0644\u0642\u0637\u0627\u0639\u0627\u062a \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c\u062f\u0639\u0645 \u0627\u0644\u0627\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u0639\u0645\u0648\u0645\u064a \u0648\u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u0627\u0644\u062e\u0627\u0635 \u060c\u0645\u0639 \u0645\u0648\u0627\u0635\u0644\u0629 \u0627\u0644\u062c\u0647\u0648\u062f \u0644\u0641\u0627\u0626\u062f\u0629 \u0627\u0644\u062c\u0647\u0648\u064a\u0629 \u0627\u0644\u0645\u062a\u0642\u062f\u0645\u0629 \u0648\u0625\u0635\u0644\u0627\u062d \u0646\u0638\u0627\u0645 \u0627\u0644\u062d\u0643\u0627\u0645\u0629 \u0648\u0627\u0644\u0625\u062f\u0627\u0631\u0629 .<\/p>\n

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\u062d\u064a\u062b \u0646\u062c\u062f:<\/span> \u0628\u0627\u0644\u0646\u0633\u0628\u0629 \u0644\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u060c \u0633\u064a\u062a\u0645 \u0644\u0623\u0648\u0644 \u0645\u0631\u0629 \u062a\u0637\u0628\u064a\u0642 \u0627\u0644\u062c\u062f\u0648\u0644 \u0627\u0644\u062a\u0635\u0627\u0639\u062f\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0628\u062f\u0644 \u062c\u062f\u0648\u0644 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0639\u0628\u0631 \u0625\u0642\u0631\u0627\u0631 \u0623\u0633\u0639\u0627\u0631 \u062a\u0635\u0627\u0639\u062f\u064a\u0629 \u0645\u0646 \u062e\u0644\u0627\u0644 \u0627\u0644\u0645\u0627\u062f\u0629 19 \u0645\u0646 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2018 \u0641\u064a \u0643\u0644 \u0645\u0646 % 10 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u064a\u0633\u0627\u0648\u064a \u0623\u0648 \u064a\u0642\u0644 \u0639\u0646 30.000 \u062f\u0631\u0647\u0645\u060c \u0648% 20 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0645\u0628\u0644\u063a \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a \u0645\u0646 30.001 \u0625\u0644\u0649 1.000.000 \u062f\u0631\u0647\u0645\u060c \u0648 %30 \u0625\u0630\u0627 \u0641\u0627\u0642 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0635\u0627\u0641\u064a 1.000.000. \u0623\u0645\u0627 \u0627\u0644\u0623\u0633\u0639\u0627\u0631 \u0627\u0644\u0646\u0648\u0639\u064a\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629\u060c \u0641\u0642\u062f \u062a\u0645 \u062f\u0645\u062c \u0627\u0644\u0645\u0646\u0634\u0622\u062a \u0627\u0644\u0641\u0646\u062f\u0642\u064a\u0629 \u0648\u0645\u0624\u0633\u0633\u0627\u062a \u0627\u0644\u062a\u0646\u0634\u064a\u0637 \u0627\u0644\u0633\u064a\u0627\u062d\u064a \u0636\u0645\u0646 \u0633\u0639\u0631 % 17.5\u060c.\u0628\u0647\u062f\u0641 \u062a\u0642\u0644\u064a\u0635 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 . \u0623\u064a\u0636\u0627 \u0628\u0639\u0636 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0627\u0644\u062a\u064a \u062a\u0647\u0645 \u0645\u0646\u0634\u0622\u062a \u062a\u062d\u0644\u064a\u0629 \u0645\u064a\u0627\u0647 \u0627\u0644\u0628\u062d\u0631 \u0648\u062a\u0631\u0628\u064a\u0629 \u0627\u0644\u0623\u062d\u064a\u0627\u0621 \u0627\u0644\u0628\u062d\u0631\u064a\u0629 \u0645\u062b\u0644 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0642\u064a\u0645\u0629 \u0627\u0644\u0645\u0636\u0627\u0641\u0629 \u0648\u062a\u0643\u0631\u064a\u0633 \u0627\u0644\u062d\u064a\u0627\u062f \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062a\u062c\u0627\u062a \u0627\u0644\u062a\u0634\u0627\u0631\u0643\u064a\u0629 \u0648\u0627\u0644\u0645\u062a\u0648\u0642\u0639 \u0623\u064a\u0636\u0627 \u062a\u062d\u0633\u064a\u0646 \u0645\u0646\u0638\u0648\u0645\u0629 \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u062a\u0634\u063a\u0628\u0644 \u0641\u064a \u062d\u062f\u0648\u062f \u0639\u0634\u0631 \u0623\u0644\u0622\u0641 \u062f\u0631\u0647\u0645 \u0639\u0628\u0631 10 \u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0648\u0644\u064a\u0633 5 \u0628\u062a\u062d\u0645\u0644 \u0627\u0644\u062f\u0648\u0644\u0629 \u0627\u0644\u0623\u0639\u0628\u0627\u0621 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0645\u062f\u0629 \u0633\u0646\u062a\u064a\u0646 \u0625\u0636\u0627\u0641\u0629 \u0627\u0644\u0649 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 .<\/p>\n

\u0628\u0627\u0644\u0625\u0638\u0627\u0641\u0629 \u0644\u0643\u0644 \u0647\u0630\u0647 \u0627\u0644\u0627\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u062a\u062d\u0641\u064a\u0632\u064a\u0629 \u0644\u0644\u0631\u0624\u0648\u0633 \u0627\u0644\u0623\u0645\u0648\u0627\u0644 \u0643\u0644 \u0645\u0646 \u0643\u0628\u0627\u0631 \u0627\u0644\u0641\u0644\u0627\u062d\u064a\u0646 \u0648\u0634\u0631\u0643\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u062c\u0627\u0621\u062a \u0627\u0644\u0645\u0627\u062f\u0629 6 \u0645\u0646 \u0646\u0641\u0633 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0633\u0627\u0644\u0641 \u0627\u0644\u0630\u0643\u0631 \u0628\u0625\u0642\u0631\u0627\u0631 \u0646\u0638\u0627\u0645 \u062c\u0628\u0627\u0626\u064a \u062a\u0641\u0636\u064a\u0644\u064a \u060c\u0648\u0627\u0644\u0645\u0627\u062f\u0629 10 \u0645\u0646\u0647 \u0639\u0644\u0649 \u0625\u0644\u063a\u0627\u0621 \u0627\u0644\u0630\u0639\u0627\u0626\u0631 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0631\u0627\u062a \u0648 \u0627\u0644\u0632\u064a\u0627\u062f\u0627\u062a \u0648 \u0635\u0648\u0627\u0626\u0631 \u0627\u0644\u062a\u062d\u0635\u0644 .<\/p>\n

\u0641\u064a \u0625\u0637\u0627\u0631 \u062a\u062d\u0641\u064a\u0632 \u0627\u0644\u0625\u0633\u062a\u062b\u0645\u0627\u0631 \u0648\u062f\u0639\u0645 \u0627\u0644\u0645\u0642\u0627\u0648\u0644\u0629 \u062c\u0627\u0621 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0633\u0646\u0629 2018 \u0628\u0645\u062c\u0645\u0648\u0639\u0629 \u0645\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u062a\u0645\u062a\u0644\u062a \u0641\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0648\u0627\u062c\u0628\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0631\u0633\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u0628\u064a\u0639 \u0627\u0644\u0623\u0635\u0648\u0644 \u060c \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0645\u0633\u062a\u062b\u0645\u0631\u064a\u0646 \u0645\u0646 \u0648\u0627\u062c\u0628\u0627\u062a \u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0623\u0631\u0636 \u0627\u0644\u0645\u0642\u062a\u0646\u0627\u0629 \u0628\u063a\u0631\u0636 \u062a\u0634\u064a\u064a\u062f \u0645\u0624\u0633\u0633\u0627\u062a \u0641\u0646\u062f\u0642\u064a\u0629 \u0648 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0648\u0627\u062c\u0628\u0627\u0627\u062a \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u0628\u0631\u0633\u0645 \u0639\u0645\u0644\u064a\u0627\u062a \u062a\u0623 \u0633\u064a\u0633 \u0648\u0627\u0644\u0632\u064a\u0627\u062f\u0629 \u0641\u064a \u0631\u0623\u0633\u0645\u0627\u0644 \u0627\u0644\u0634\u0631\u0643\u0627\u062a \u0623\u0648 \u0627\u0644\u0645\u062c\u0645\u0648\u0639\u0627\u062a \u0630\u0627\u062a \u0627\u0644\u0646\u0641\u0639 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a .<\/p>\n

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\u062e\u0627\u062a\u0645\u0629 :<\/span><\/span><\/p>\n

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\u0627\u0644\u0647\u0648\u0627\u0645\u0634<\/span><\/span><\/p>\n

1-Jacques BUISSON , finances publiques , DALLOZ ,15 \u00e9d, 2012 , p 3 .<\/p>\n

2 \u2013.Les dispositions de la loi de finances s\u2019appliquent \u00e0 l\u2019article2 de la loi i organique n \u00b0 130. 13: la loi de finances de l\u2019ann\u00e9e , les lois de finances rectificatives, la loi de r\u00e8glement de la loi de finances.<\/p>\n

3\u2013 \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0628\u0646 \u0625\u0644\u064a\u0627\u0633 \u060c \u0645\u062f\u0627\u062e\u0644\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0648\u0633\u0637\u0649 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0646\u0630\u0648\u0629 \u201d \u0627\u0644\u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0623\u064a \u062f\u0648\u0631 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u201d \u060c \u0646\u0638\u0645\u062a \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0628\u062d\u062b \u062d\u0648\u0644 \u0627\u0644\u0625\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u062f\u064a\u0645\u0648\u0642\u0631\u0627\u0637\u064a \u060c \u0628\u0634\u0631\u0627\u0643\u0629 \u0645\u0639 \u0645\u0624\u0633\u0633\u0629 \u0647\u0627\u0646\u0633 \u0633\u0627\u064a\u062f\u0644 \u060c \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0633\u0637\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 17 \u0645\u0627\u0631\u0633 2016 .<\/p>\n

4- \u064a\u0643\u0645\u0646 \u0627\u0644\u0641\u0631\u0642 \u0645\u0627\u064a\u0646 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0643\u0648\u0646 \u0623\u0646 :<\/p>\n

\u2013 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 : \u062a\u062a\u062d\u0642\u0642 \u0625\u0630\u0627 \u064a\u062e\u0636\u0639 \u062c\u0645\u064a\u0639 \u0627\u0644\u0645\u0643\u0644\u0641\u064a\u0646 \u0627\u0644\u0649 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u064a \u0645\u062a\u0633\u0627\u0648\u064d\u064a . \u0627\u0644\u0627\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062c\u0639\u0644\u0647\u0645 \u064a\u0634\u0639\u0631\u0648\u0646 \u0628\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0648\u062a\u0642\u0628\u0644 \u062f\u0641\u0639\u0647\u0627 \u0639\u0646 \u0637\u064a\u0628 \u062e\u0627\u0637\u0631 \u0646\u0633\u0628\u064a\u0627\u064b \u0641\u0627\u0644\u0627\u063a\u0646\u064a\u0627\u0621 \u064a\u062a\u062d\u0645\u0644\u0648\u0646 \u0639\u0628\u0621 \u0636\u0631\u064a\u0628\u064a \u0627\u0643\u062b\u0631 \u0645\u0646 \u0627\u0644\u0641\u0642\u0631\u0627\u0621 \u0627\u0644\u0627\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u0639\u0646\u064a \u0627\u0646 \u0627\u0644\u0646\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u064a\u062a\u0636\u0645\u0646 \u0627\u0644\u0645\u0633\u0627\u0648\u0627\u0629 \u0648\u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u0648\u0634\u062e\u0635\u064a\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u062f\u0645 \u0627\u0632\u062f\u0648\u0627\u062c\u0647\u0627 \u0648\u0647\u0646\u0627 \u0633\u0648\u0641 \u062a\u062a\u062d\u0642\u0642 \u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 . -\u0627\u0644\u0639\u062f\u0627\u0644\u0629 \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 : \u062a\u062a\u062d\u0642\u0642 \u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u062d\u062f \u0645\u0646 \u0627\u0644\u0641\u0648\u0627\u0631\u0642 \u0648\u0627\u0644\u0627\u062e\u062a\u0644\u0627\u0641\u0627\u062a \u0639\u0644\u0649 \u0643\u0627\u0641\u0629 \u0627\u0644\u0646\u0648\u0627\u062d\u064a \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0623\u0641\u0631\u0627\u062f \u0627\u0644\u0645\u062c\u062a\u0645\u0639 \u0641\u0639\u0646 \u0637\u0631\u064a\u0642 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u064a\u062a\u0645 \u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u062f\u062e\u0648\u0644 \u0628\u064a\u0646 \u0627\u0644\u0627\u063a\u0646\u064a\u0627\u0621 \u0648\u0627\u0644\u0641\u0642\u0631\u0627\u0621 \u0648\u0630\u0644\u0643 \u0628\u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u062c\u0632\u0621 \u0645\u0646 \u0627\u0644\u062b\u0631\u0648\u0627\u062a \u0648\u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0645\u0631\u062a\u0641\u0639\u0629 \u0648\u0627\u0639\u0627\u062f\u0629 \u062a\u0648\u0632\u064a\u0639\u0647\u0627 \u0639\u0644\u0649 \u0627\u0644\u0641\u0642\u0631\u0627\u0621 \u0628\u0635\u0648\u0631\u0629 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u0642\u062f\u0645\u0647\u0627 \u0627\u0644\u062f\u0648\u0644\u0629 \u0644\u0647\u0645 \u0643\u0627\u0644\u0625\u0639\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0644\u0644\u0639\u0627\u0637\u0644\u064a\u0646 \u0648\u0643\u0628\u0627\u0631 \u0627\u0644\u0633\u0646.<\/p>\n

5- \u0627\u0644\u0641\u0635\u0640\u0644 39 \u062f\u0633\u062a\u0648\u0631 2011 .\u201d \u0639\u0644\u0649 \u0627\u0644\u062c\u0645\u064a\u0639 \u0623\u0646 \u064a\u062a\u062d\u0645\u0644\u060c \u0643\u0644 \u0639\u0644\u0649 \u0642\u062f\u0631 \u0627\u0633\u062a\u0637\u0627\u0639\u062a\u0647\u060c \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062d\u062f\u0647 \u0625\u062d\u062f\u0627\u062b\u0647\u0627 \u0648\u062a\u0648\u0632\u064a\u0639\u0647\u0627\u060c \u0648\u0641\u0642 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u0633\u062a\u0648\u0631.\u201d<\/p>\n

6- \u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0627\u0644\u0630\u064a \u0623\u0635\u062f\u0631\u062a\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0641\u064a 26 \u063a\u0634\u062a 1789 \u0648\u062a\u0646\u0635\u0627\u0644\u0645\u0627\u062f\u0629 13: \u00bb \u0645\u0646 \u0627\u062c\u0644 \u0627\u062f\u0627\u0621 \u062f\u0648\u0631 \u0627\u0644\u0647\u064a\u0626\u0629 \u0627\u0644\u062d\u0627\u0643\u0645\u0629 \u0648\u0645\u0627 \u062a\u062d\u062a\u0627\u062c \u0625\u0644\u064a\u0647 \u0645\u0646 \u0646\u0641\u0642\u0627\u062a \u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0634\u0624\u0648\u0646 \u0641\u064a\u062a\u0645 \u0627\u0633\u062a\u0642\u0637\u0627\u0639 \u0636\u0631\u064a\u0628\u0629 \u0639\u0645\u0648\u0645\u064a\u0629 \u0645\u0646 \u062c\u0645\u064a\u0639 \u0627\u0644\u0648\u0637\u0646\u064a\u064a\u0646. \u0623\u0645\u0627 \u0645\u0642\u062f\u0627\u0631 \u0647\u0630\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0641\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0645\u0646\u0627\u0633\u0628\u0627\u064b \u0644\u062d\u0627\u0644\u0629 \u0627\u0644\u0630\u064a\u0646 \u064a\u062f\u0641\u0639\u0648\u0646\u0647\u0627 \u00ab.<\/p>\n

7- \u0630.\u0633\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0642\u0627\u0644\u064a \u060c\u0627\u0644\u0643\u062a\u0644\u0629 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0645\u062d\u0627\u0648\u0644\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u060c\u0637\u0628\u0639\u0629 \u0623\u0648\u0644\u0649 \u060c \u0627\u0644\u0631\u0628\u0627\u0637 \u060c\u0633\u0646\u0629 2017 \u0635 113.<\/p>\n

8- \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0631\u0642\u0645 130.13 \u0631\u0633\u0645 \u0627\u0644\u0633\u0646\u0629 2015 .<\/p>\n

9- \u0646\u0635 \u062e\u0637\u0627\u0628 \u0627\u0644\u0645\u0644\u0643 \u0645\u062d\u0645\u062f \u0627\u0644\u0633\u0627\u062f\u0633 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0630\u0643\u0631\u0649 19 \u0644\u062a\u0631\u0628\u0639\u0647 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0634 \u0641\u064a 29 \u064a\u0648\u0644\u064a\u0648\u0632 \u0633\u0646\u0629 2018 .<\/p>\n

10- \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0633\u0646\u0629 2018 .<\/p>\n

11 \u2013 La r\u00e9forme fiscale est g\u00e9n\u00e9ralement d\u00e9finie comme \u00abun processus qui comprend la simplification du syst\u00e8me fiscal existant en r\u00e9duisant le nombre de taux d\u2019imposition et en les rendant plus r\u00e9alistes et en r\u00e9duisant les d\u00e9penses fiscales et en rendant le syst\u00e8me fiscal plus coh\u00e9rent et compatible avec la performance interne. D\u00e9veloppements externes requis et acc\u00e9l\u00e9r\u00e9s\u00bb.<\/p>\n

2[1] -\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u064c\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a \u060c\u0627\u0644\u062a\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a :\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u0645\u0627\u0633\u0643 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0633\u0646\u0629 2012 .\u0635<\/p>\n

3[1] \u2013 \u0627\u0644\u0641\u0635\u0644 39 \u0645\u0646 \u062f\u0633\u062a\u0648\u0631 2011 \u00bb\u0639\u0644\u0649 \u0627\u0644\u062c\u0645\u064a\u0639 \u0623\u0646 \u064a\u062a\u062d\u0645\u0644\u060c \u0643\u0644 \u0639\u0644\u0649 \u0642\u062f\u0631 \u0627\u0633\u062a\u0637\u0627\u0639\u062a\u0647\u060c \u0627\u0644\u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629\u060c \u0627\u0644\u062a\u064a \u0644\u0644\u0642\u0627\u0646\u0648\u0646 \u0648\u062d\u062f\u0647 \u0625\u062d\u062f\u0627\u062b\u0647\u0627 \u0648\u062a\u0648\u0632\u064a\u0639\u0647\u0627\u060c \u0648\u0641\u0642 \u0627\u0644\u0625\u062c\u0631\u0627\u0621\u0627\u062a \u0627\u0644\u0645\u0646\u0635\u0648\u0635 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0647\u0630\u0627 \u0627\u0644\u062f\u0633\u062a\u0648\u0631. \u00ab<\/p>\n

4[1] \u2013 \u0645\u0634\u0631\u0648\u0639 \u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0644\u064a\u0629 \u0631\u0642\u0645 68.17 \u0628\u0631\u0633\u0645 \u0633\u0646\u0629 2018 .<\/p>\n

-15LIEME HOANG- NGOC , vive l\u2019imp\u00f4t! , BERNARD GRASSET , paris , 2007 ,pages 70-71 .<\/p>\n

16 \u2013 \u0630.\u0639\u0635\u0627\u0645 \u0627\u0644\u0642\u0631\u0646\u064a \u060c\u0627\u0644\u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0644\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u060c\u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0627\u0644\u0639\u062f\u062f 7 \u060c\u0633\u0646\u0629 2015 \u060c\u0635 19-20-21 .<\/p>\n

-17JNAH.A, En collaboration avec SBIHI M, \u00ab L\u2019\u00e9quit\u00e9 fiscale est-elle un mobile de la r\u00e9partition de la charge fiscale de l\u2019IR au Maroc \u00bb, Revue Finance & Finance Internationale, N\u00b06, janvier 2017 ; pp : 1-16.<\/p>\n

\u2013 18 Maurice Laurie a travaill\u00e9 pendant plus d\u2019un demi-si\u00e8cle avec la TVA, une publication publi\u00e9e au d\u00e9but de 1953, la lettre d\u2019imposition, publi\u00e9e apr\u00e8s le d\u00e9c\u00e8s d\u2019octobre 2001. Tout au long de ce demi-si\u00e8cle, cet ouvrage s\u2019accompagne de l\u2019histoire \u00e9conomique de notre pays.<\/p>\n

19 \u2013 \u0630. \u0645\u062d\u0645\u062f \u0634\u0643\u064a\u0631\u064a \u060c \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u201c\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u060c\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0643\u062a\u0627\u0628 \u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u060c \u060c2015 \u060c\u0635179 .<\/p>\n

20- \u0630. \u0646\u062c\u064a\u0628 \u0623\u0642\u0635\u0628\u064a\u060c\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0633\u0628\u0644 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0639\u0627\u062f\u0644 \u060c\u0627\u0644\u0645\u0639\u0647\u062f \u0644\u0644\u0625\u062d\u0635\u0627\u0621 \u0648\u0627\u0644\u0625\u0642\u062a\u0635\u0644\u062f \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a 2013 \u060c \u0635 10<\/p>\n

21 \u2013 \u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0628\u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0645\u0633\u0627\u0621 \u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0637\u0644\u0627\u0639 11- 08- 2018 \u0639\u0644\u0649 \u0627\u0644\u0633\u0627\u0639\u0629 03:46 AM \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 : https:\/\/www.maghress.com\/almassae\/103917<\/p>\n

22- \u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u0625\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0638\u0631\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0628\u0627\u0644\u0635\u062e\u064a\u0631\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 29 \u0648 30 \u0623\u0628\u0631\u064a\u0644 2013 \u060c\u0635 4 .<\/p>\n

23 \u2013 \u0646\u0641\u0633 \u0627\u0644\u0645\u0631\u062c\u0639 \u060c \u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u0625\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0638\u0631\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0628\u0627\u0644\u0635\u062e\u064a\u0631\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 29 \u0648 30 \u0623\u0628\u0631\u064a\u0644 2013 \u060c\u0635 4 .<\/p>\n

24- \u0630. \u0633\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0642\u0627\u0644\u064a\u060c \u0627\u0644\u0645\u062f\u062e\u0644 \u0627\u0644\u0648\u062c\u064a\u0632 \u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0628\u0635\u064a\u0631\u0629 \u0627\u0644\u0631\u0628\u0627\u0637\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u060c 2018 \u0635 .18 .<\/p>\n

\u0627\u0644\u0645\u0631\u062c\u0639 :<\/span><\/span><\/p>\n

\u0627\u0644\u0643\u062a\u0628 :<\/span><\/span><\/p>\n

\u0630. \u0633\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0642\u0627\u0644\u064a\u060c \u0627\u0644\u0645\u062f\u062e\u0644 \u0627\u0644\u0648\u062c\u064a\u0632 \u0644\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u060c \u0645\u0637\u0628\u0639\u0629 \u0627\u0644\u0628\u0635\u064a\u0631\u0629 \u0627\u0644\u0631\u0628\u0627\u0637\u060c \u0627\u0644\u0637\u0628\u0639\u0629 \u0627\u0644\u0623\u0648\u0644\u0649 \u060c\u0633\u0646\u0629
\n\u0630.\u0633\u064a \u0645\u062d\u0645\u062f \u0627\u0644\u0628\u0642\u0627\u0644\u064a \u060c\u0627\u0644\u0643\u062a\u0644\u0629 \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0644\u0644\u0645\u0627\u0644\u064a\u0629 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0645\u062d\u0627\u0648\u0644\u0629 \u0644\u0631\u0635\u062f \u0627\u0644\u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0627\u0644\u062f\u0633\u062a\u0648\u0631\u064a\u0629 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0627\u0644\u0645\u064a\u0632\u0627\u0646\u064a\u0629 \u060c\u0637\u0628\u0639\u0629 \u0623\u0648\u0644\u0649 \u060c \u0627\u0644\u0631\u0628\u0627\u0637 \u060c\u0633\u0646\u0629 2017.
\n\u0630.\u0639\u0635\u0627\u0645 \u0627\u0644\u0642\u0631\u0646\u064a \u060c\u0627\u0644\u0645\u0631\u062a\u0643\u0632\u0627\u062a \u0627\u0644\u0643\u0628\u0631\u0649 \u0644\u0644\u0625\u0635\u0644\u0627\u062d \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0627\u0644\u0645\u063a\u0631\u0628 \u060c\u0627\u0644\u0645\u0646\u0627\u0632\u0639\u0627\u062a \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0648\u062a\u062d\u0635\u064a\u0644 \u0627\u0644\u062f\u064a\u0648\u0646 \u0627\u0644\u0639\u0645\u0648\u0645\u064a\u0629 \u060c \u0627\u0644\u0639\u062f\u062f 7 \u060c\u0633\u0646\u0629 2015.
\n\u0630. \u0645\u062d\u0645\u062f \u0634\u0643\u064a\u0631\u064a \u060c \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a \u201c\u062f\u0631\u0627\u0633\u0629 \u062a\u062d\u0644\u064a\u0644\u064a\u0629 \u0648 \u0639\u0645\u0644\u064a\u0629 \u0645\u0646 \u0623\u062c\u0644 \u062a\u0628\u0633\u064a\u0637 \u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u060c\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u062a\u0648\u0632\u064a\u0639 \u0627\u0644\u0643\u062a\u0627\u0628 \u060c \u0627\u0644\u062f\u0627\u0631 \u0627\u0644\u0628\u064a\u0636\u0627\u0621 \u060c \u060c2015 .
\n\u0630. \u0646\u062c\u064a\u0628 \u0623\u0642\u0635\u0628\u064a\u060c\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u0636\u0631\u064a\u0628\u064a\u0629 \u0641\u064a \u0627\u0644\u0645\u063a\u0631\u0628 \u0648\u0633\u0628\u0644 \u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0644\u0625\u0642\u0631\u0627\u0631 \u0646\u0638\u0627\u0645 \u0636\u0631\u064a\u0628\u064a \u0639\u0627\u062f\u0644 \u060c\u0627\u0644\u0645\u0639\u0647\u062f \u0644\u0644\u0625\u062d\u0635\u0627\u0621 \u0648\u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a \u060c\u0633\u0646\u0629 2013 .
\n\u0627\u0644\u0642\u0648\u0627\u0646\u064a\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a\u0629 :<\/span><\/span><\/p>\n

\u0646\u0635 \u062e\u0637\u0627\u0628 \u0627\u0644\u0645\u0644\u0643 \u0645\u062d\u0645\u062f \u0627\u0644\u0633\u0627\u062f\u0633 \u0628\u0645\u0646\u0627\u0633\u0628\u0629 \u0630\u0643\u0631\u0649 19 \u0644\u062a\u0631\u0628\u0639\u0647 \u0639\u0644\u0649 \u0627\u0644\u0639\u0631\u0634 \u0641\u064a 29 \u064a\u0648\u0644\u064a\u0648\u0632 \u0633\u0646\u0629 2018 .
\n\u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0631\u0642\u0645 68.17 \u0644\u0631\u0633\u0645 \u0627\u0644\u0633\u0646\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 2018 .
\n\u0627\u0644\u0645\u062f\u0648\u0646\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0636\u0631\u0627\u0626\u0628 \u0644\u0633\u0646\u0629 2018 .
\n\u0627\u0644\u0638\u0647\u064a\u0631 \u0627\u0644\u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1.11.91 \u0627\u0644\u0635\u0627\u062f\u0631 27 \u0634\u0639\u0628\u0627\u0646 1432 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0644 29 \u064a\u0648\u0644\u064a\u0648\u0632 2011 \u0628\u062a\u0646\u0641\u064a\u0630 \u0646\u0635 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 .
\n\u0627\u0644\u0638\u0647\u064a\u0631 \u0627\u0644\u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1.15.62 \u0627\u0644\u0635\u0627\u062f\u0631 \u0641\u064a 14 \u0634\u0639\u0628\u0627\u0646 1436 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0644 2 \u064a\u0648\u0646\u064a\u0648 2015 \u0628\u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0631\u0642\u0645 130.13 \u0644\u0642\u0627\u0646\u0648\u0646 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0644\u0631\u0633\u0645 \u0627\u0644\u0633\u0646\u0629 2015 .
\n\u062e\u0644\u0627\u0635\u0629 \u0627\u0644\u0625\u0642\u062a\u0631\u0627\u062d\u0627\u062a \u0627\u0644\u0645\u0646\u0628\u062b\u0642\u0629 \u0645\u0646 \u0627\u0644\u0645\u0646\u0627\u0638\u0631\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u062d\u0648\u0644 \u0627\u0644\u062c\u0628\u0627\u064a\u0627\u062a \u0627\u0644\u0645\u0646\u0639\u0642\u062f\u0629 \u0628\u0627\u0644\u0635\u062e\u064a\u0631\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 29 \u0648 30 \u0623\u0628\u0631\u064a\u0644
\n\u062a\u0642\u0631\u064a\u0631 \u0627\u0644\u0645\u062c\u0644\u0633 \u0627\u064c\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a \u0648\u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a \u060c\u0627\u0644\u062a\u0638\u0627\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0627\u0644\u0645\u063a\u0631\u0628\u064a :\u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u062a\u0645\u0627\u0633\u0643 \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a \u0644\u0633\u0646\u0629 2012.
\n\u0627\u0644\u0638\u0647\u064a\u0631 \u0627\u0644\u0634\u0631\u064a\u0641 \u0631\u0642\u0645 1.11.91 \u0627\u0644\u0635\u0627\u062f\u0631 27 \u0634\u0639\u0628\u0627\u0646 1432 \u0627\u0644\u0645\u0648\u0627\u0641\u0642 \u0644 29 \u064a\u0648\u0644\u064a\u0648\u0632 2011 \u0628\u062a\u0646\u0641\u064a\u0630 \u0646\u0635 \u0627\u0644\u062f\u0633\u062a\u0648\u0631 .
\n\u0625\u0639\u0644\u0627\u0646 \u062d\u0642\u0648\u0642 \u0627\u0644\u0625\u0646\u0633\u0627\u0646 \u0648\u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u060c \u0627\u0644\u0630\u064a \u0623\u0635\u062f\u0631\u062a\u0647 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0641\u064a 26 \u063a\u0634\u062a 1789 .
\n\u0627\u0644\u0646\u062f\u0648\u0627\u062a \u0648\u0627\u0644\u0645\u062d\u0627\u0636\u0631\u0627\u062a :<\/span><\/span><\/p>\n

\u2013 \u0639\u0628\u062f \u0627\u0644\u0639\u0627\u0644\u064a \u0628\u0646 \u0625\u0644\u064a\u0627\u0633 \u060c \u0645\u062f\u0627\u062e\u0644\u0629 \u0628\u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0648\u0633\u0637\u0649 \u0648\u0627\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c \u0639\u0646\u0648\u0627\u0646 \u0627\u0644\u0646\u062f\u0648\u0629 \u201d \u0627\u0644\u0637\u0628\u0642\u0627\u062a \u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c \u0623\u064a \u062f\u0648\u0631 \u0644\u0644\u062a\u0646\u0645\u064a\u0629 \u201d \u060c \u0646\u0638\u0645\u062a \u0645\u0646 \u0637\u0631\u0641 \u0627\u0644\u062c\u0645\u0639\u064a\u0629 \u0627\u0644\u0645\u063a\u0631\u0628\u064a\u0629 \u0644\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0633\u064a\u0627\u0633\u064a\u0629 \u0648\u0645\u062e\u062a\u0628\u0631 \u0627\u0644\u0628\u062d\u062b \u062d\u0648\u0644 \u0627\u0644\u0625\u0646\u062a\u0642\u0627\u0644 \u0627\u0644\u062f\u064a\u0645\u0648\u0642\u0631\u0627\u0637\u064a \u060c \u0628\u0634\u0631\u0627\u0643\u0629 \u0645\u0639 \u0645\u0624\u0633\u0633\u0629 \u0647\u0627\u0646\u0633 \u0633\u0627\u064a\u062f\u0644 \u060c \u0628\u0643\u0644\u064a\u0629 \u0627\u0644\u0639\u0644\u0648\u0645 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0648\u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0627\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0628\u0633\u0637\u0627\u062a \u0628\u062a\u0627\u0631\u064a\u062e 17 \u0645\u0627\u0631\u0633 2016 .<\/p>\n

\u0627\u0644\u0645\u0642\u0627\u0644\u0627\u062a \u0648\u0627\u0644\u0645\u062c\u0644\u0627\u062a :<\/span><\/span><\/p>\n

\u0645\u0642\u0627\u0644 \u0645\u0646\u0634\u0648\u0631 \u0628\u0627\u0644\u062c\u0631\u064a\u062f\u0629 \u0627\u0644\u0645\u0633\u0627\u0621 \u060c \u062a\u0627\u0631\u064a\u062e \u0627\u0644\u0625\u0637\u0644\u0627\u0639 11- 08- 2018 \u0639\u0644\u0649 \u0627\u0644\u0633\u0627\u0639\u0629 03:46 AM \u0639\u0644\u0649 \u0627\u0644\u0645\u0648\u0642\u0639 :
\nhttps:\/\/www.maghress.com\/almassae\/103917<\/p>\n

\u0627\u0644\u0645\u0631\u0627\u062c\u0639 \u0627\u0644\u0641\u0631\u0646\u0633\u064a\u0629 :<\/span><\/span><\/p>\n

\u2013 JNAH.A, En collaboration avec SBIHI M, \u00ab L\u2019\u00e9quit\u00e9 fiscale est-elle un mobile de la r\u00e9partition de la charge fiscale de l\u2019IR au Maroc \u00bb, Revue Finance & Finance Internationale, N\u00b06, janvier 2017 .<\/p>\n

\u2013 Jacques BUISSON , finances publiques , DALLOZ ,15 \u00e9d, 2012.<\/p>\n

\u2013 LIEME HOANG- NGOC , vive l\u2019imp\u00f4t! , BERNARD GRASSET , paris , 2007.<\/p>\n

\u2013 Maurice Laurie , TVA (taxe sur la valeur ajout\u00e9e) , publi\u00e9 en 1953 .<\/p>\n

\u2013 La Loi organique n\u00b0 130-13 relative \u00e0 la loi de Finances.<\/p>\n

\u0625\u0639\u0627\u062f\u0629 \u0646\u0634\u0631 \u0628\u0648\u0627\u0633\u0637\u0629 \u0645\u062d\u0627\u0645\u0627\u0629 \u0646\u062a<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

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