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Taxation
TOPICTaxation

Lebanon's tax system has long been plagued by inequalities with adverse effects on fiscal sustainability and economic activity. Modernizing the tax system is crucial for building a fair and progressive society, enhancing fiscal awareness, and reducing corruption.

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Institut des Finances Basil Fuleihan
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Videos
صرّح بثقة: الضريبة المتوجّبة على المبالغ المدفوعة لأشخاص غير مقيمين (المادتين ٤١ و٤٢ من قانون ضريبة الدخل)من هم غير المقيمين، وما هي المبالغ الخاضعة للضريبة وكيفية تقديم التصاريح؟  اطلعوا على الفيديو لمعرفة المزيد.
2026
صرّح بثقة: إيرادات رؤوس الأموال المنقولةاطلعوا على الفيديو لمعرفة قواعد هذه الضريبة، تحديد التصاريح المناسبة وكيفية تقديمها وفق الأصول القانونية.
2026
Review of the Lebanese tax systemThis film presents the results of the report "How can a new tax system can restore growth and bring equity?" that provides a diagnostic review of the Lebanese tax system in attempt to inform the dialogue around tax reform for greater fairness and efficiency.
2023
What is Tax Progressivity ?This video explains the concept of Tax Progressivity, an important taxation concept. It aims at raising citizens awareness on the importance of taxation and fairness, in rebuilding trust in the State.
2023
What is Tax Fairness ?This video explains the concept of Tax Fairness, an important taxation concept. It aims at raising citizens awareness on the importance of taxation and fairness, in rebuilding trust in the State.
2023
مشروع قانون لتخصيص إيرادات الضريبة المتأتية من أرباح تسديد الديون لتمويل صندوق إسترجاع الودائعيتطرق هذا الوبينار إلى مشروع قانون تحصيل الضريبة المستحقة على الأرباح المحققة نتيجة لتسديد الديون بسعر صرف و/أو بقيمة مختلفة عن القيمة الفعلية وغير المصرح عنها بعد وغير المسددة لتمويل صندوق إعادة تسديد الودائع.
2023
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Crisis Impact Assessment
The multifaceted crisis has had and continues to have significant impacts on the Lebanese public sector, affecting its ability to sustain service provision to citizens. Planning, budgeting, public…
Fiscal Transparency
Fiscal Transparency
In Lebanon, enhancing financial transparency has become essential to securing international support for funding and investment. While the government must take action to improve transparency, citizens…
Taxation
Taxation
Lebanon's tax system has long been plagued by inequalities with adverse effects on fiscal sustainability and economic activity. Modernizing the tax system is crucial for building a fair and…
Public investment management
Public Investment Management (PIM) involves the processes by which governments select, construct, and maintain public assets essential for delivering basic public services and supporting economic…
Economic development
Economic Development
Understanding the financial and economic system is central to our mission, alongside raising awareness of state institution management and public policies. We enhance the capacity of civil servants…
Social Protection
In the midst of the crisis that hit Lebanon in 2019, vulnerability and poverty among the population significantly increased. In response, the Government has approved a new Pensions Law in…
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Learning Techniques
Lifelong learning and skills development are essential for staying abreast of good practices and emerging trends and for one’s personal and professional development. Our programs rely on a variety of…
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Public Private Partnerships
When well regulated, Public Private Partnerships can emerge as a powerful mechanism for driving innovation, efficiency, and sustainability in the delivery of public services, infrastructure, and…
Leadership
Leadership & Change Management
Supporting people and institutions in envisioning, designing, and implementing policy reforms is essential for state modernization. We focus on developing key skills and competencies, such as…
State-Owned Enterprises
State Owned Enterprises
State-Owned Enterprises (SOEs) in the Lebanese public sector are poorly defined and plagued by inefficiency, low productivity, and a lack of innovation. The government faces significant financial and…
Budgeting
Public budgets serve as a blueprint that guides how governments collect and allocate resources to meet the needs of their citizens. At its core, effective public budgeting ensures transparency and…
Accounting
Accounting and Audit
Accounting and auditing are cornerstones of financial performance and accountability. Lebanon faces significant challenges in adopting international standards, including regular parliamentary…

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