تأثير قانون المالية التكميلي 2020 على الضريبة على الدخل الإجمالي فئة الرواتب والأجور

Abstract

Our study came to clarify the impact of Article 09 of the Supplementary Finance Law 2020. So we have clarified the most important amendments and changes, we also conducted a brief field study in the public hospital institution, the Boucherit Al-Amria brothers. We compared wages before and after the issuance of the Finance Law 2020. We reached several results, the most important is that the Finance Law was not fair and did not affect all wage categories; also, the increases that affected the low- income groups were not significant