الفهرس 
ممذمة الدراسةيوجد فقط 14 صفحة متاحة للعرض العام
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المستخلص
The researcher think that imposing income tax shouldn’t be rigid, i.e. including items can treat Qualitative differences between companies through items included in the legislation, So the legislation should include different measuring rules according to surrounding position for achievement tax justice and activation The principle of ability to pay and other economic and social purposes for Imposition of income tax balanced legal form. The study aimed to statement Know the impact of legal form on the tax base resulting from The tax treatment of natural persons and legal persons, Know the impact of nature of activity on the tax base resulting from tax breaks given for a certain activity, Know the impact of economic and social positions on the tax base of companies. The study found several conclusions, including that the legal form of the various companies variation leads to different measurement Aluaaoualdharaba rules for those companies and therefore transmission effect to tax the proceeds of the State. Km and reached the different nature of the commercial, industrial and service activity leads to different tax base as a result of various tax exemptions granted different for each activity.