A Critical Study of the Wage and Salary Tax and the Like According to the Income Tax Law No. 7 Of 2010
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Revenues, Public Treasury, Income, Tax, Salaries, Oil
Abstract
This paper used the method of the critical theoretical study of Libyan tax legislation No. (7) of 2010 on income taxes, specifically in paragraph (11) of Article (33) which provided for the exemption of income resulting from work and the like for employees in administrative units funded by the General Treasury of the income tax and did not include the other class of companies, bodies, and individuals in the other units not funded by the Public Treasury. The results of this study indicated that the current law No. (7) of 2010 on income taxes did not take into account the principle of tax justice among the financiers on the one hand, in addition to its direct contribution to the increase of the expenses of the Libyan state and the salaries and the lack of revenues. Revenue is reliable and is tax revenue, especially in light of low oil prices and the lack of other reliable sources of income. On this basis, this paper proposed a number of methods of treatment and then included them in the form of guidance recommendations for the Libyan tax legislation.
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