Direct taxes. (c1996)

Abstract

The purpose of this study of the Direct Taxes in Lebanon is three fold : first, and chiefly, to give a description of what direct taxes are ; secondly, to assess the latest tax reforms in regard with government deficit, fiscal discipline, and national debt; and thirdly, to evaluate the fiscal tax system from the stand point of fiscal adequacy and effects on mcome distribution and production. As a background, it has been found appropriate to give a brief history of the development in the economy since the Pre-Independence Period. Also, a good deal of information concerning fiscal adjustment like public debt, budget deficit, and reconstruction programme were presented. And, a survey was conducted on 32 respondents to test the different views and suggestions with respest to recent tax reforms, so as to have a package of certain hints and notes on our tax system in general .