{"id":3412,"date":"2023-08-04T14:44:11","date_gmt":"2023-08-04T14:44:11","guid":{"rendered":"https:\/\/jibaya.tn\/?page_id=3412"},"modified":"2025-01-31T10:45:30","modified_gmt":"2025-01-31T09:45:30","slug":"dgelf","status":"publish","type":"page","link":"https:\/\/jibaya.tn\/ar\/dgelf\/","title":{"rendered":"\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a"},"content":{"rendered":"<div data-elementor-type=\"wp-page\" data-elementor-id=\"3412\" class=\"elementor elementor-3412\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-3aa352a elementor-section-full_width banner-arab elementor-section-height-default elementor-section-height-default wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no\" data-id=\"3aa352a\" data-element_type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-f2c84d3\" data-id=\"f2c84d3\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7af187 elementor-widget elementor-widget-heading\" data-id=\"f7af187\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-31798bd e-con-full breadcrumbs-arab e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"31798bd\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-551f413 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"551f413\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<a href=\"https:\/\/jibaya.tn\/ar\/\">\n\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0625\u0633\u062a\u0642\u0628\u0627\u0644<\/span>\n\t\t\t\t\t\t\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-99b6fdf elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"99b6fdf\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ef5d5e elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"3ef5d5e\" data-element_type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-right\" viewbox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M285.476 272.971L91.132 467.314c-9.373 9.373-24.569 9.373-33.941 0l-22.667-22.667c-9.357-9.357-9.375-24.522-.04-33.901L188.505 256 34.484 101.255c-9.335-9.379-9.317-24.544.04-33.901l22.667-22.667c9.373-9.373 24.569-9.373 33.941 0L285.475 239.03c9.373 9.372 9.373 24.568.001 33.941z\"><\/path><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\"> \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-d5aebbd e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"d5aebbd\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d527812 elementor-widget elementor-widget-heading\" data-id=\"d527812\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><font color=\"#121e52\" face=\"Poppins, sans-serif\"><span> \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a <\/span><\/font><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c1a139d e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"c1a139d\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dcdd180 elementor-widget__width-initial elementor-widget-mobile__width-initial elementor-widget elementor-widget-image\" data-id=\"dcdd180\" data-element_type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"500\" height=\"300\" src=\"https:\/\/jibaya.tn\/wp-content\/uploads\/2024\/01\/Logo-DGELF-1.png\" class=\"attachment-full size-full wp-image-10830\" alt=\"\" style=\"width:100%;height:60%;max-width:500px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4ff4b5c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"4ff4b5c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-cb4d3df e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"cb4d3df\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f8e321 elementor-widget elementor-widget-heading\" data-id=\"8f8e321\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u062a\u0642\u062f\u064a\u0645 :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b37171e elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"b37171e\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0623\u062d\u062f\u062b\u062a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0648 \u0627\u0644\u062a\u0651\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0641\u0635\u0644 18 \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0639\u062f\u062f 556 \u0644\u0633\u0646\u0629 1991 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 23 \u0627\u0641\u0631\u064a\u0644 1991 \u0627\u0644\u0645\u062a\u0639\u0644\u0642 \u0628\u062a\u0646\u0638\u064a\u0645 \u0648\u0632\u0627\u0631\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0643\u0645\u0627 \u062a\u0645 \u062a\u0646\u0642\u064a\u062d\u0647 \u0628\u0627\u0644\u0623\u0645\u0631 \u0639\u062f\u062f 950 \u0644\u0633\u0646\u0629 1992 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 18 \u0645\u0627\u064a 1992<\/p><p>\u00a0<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9be20d elementor-widget elementor-widget-heading\" data-id=\"e9be20d\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0645\u062f\u064a\u0631\u0648\u0646 \u0627\u0644\u0639\u0627\u0645\u0648\u0646:<br><div><span style=\"letter-spacing: var(--heading--letter-spacing-h2);text-align: var(--text-align)\"><\/span><\/div><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-edb0632 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"edb0632\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0645\u0646\u0630 \u062a\u0623\u0633\u064a\u0633\u0647\u0627 \u060c \u062a\u0648\u0644\u0651\u0649 \u0627\u0644\u0625\u0634\u0631\u0627\u0641 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0648 \u0627\u0644\u062a\u0651\u0634\u0631\u064a\u0639  \u0627\u0644\u062c\u0628\u0627\u0626\u064a 7 \u0645\u062f\u064a\u0631\u064a\u0646 \u0639\u0627\u0645\u064a\u0646 \u0648 \u0647\u0645 \u0639\u0644\u0649 \u0627\u0644\u062a\u0648\u0627\u0644\u064a :<\/p><ul><li><strong>\u0627\u0644\u0633\u064a\u062f \u0627\u0644\u0645\u0646\u0635\u0641 \u0628\u0648\u062f\u0646<\/strong> \u0645\u0646 \u0633\u0646\u0629 1991 \u0625\u0644\u0649 \u0633\u0646\u0629 2001<\/li><li><strong>\u0627\u0644\u0633\u064a\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0628\u0646 \u0645\u0627\u0644\u0643<\/strong> \u0645\u0646 \u0633\u0646\u0629 2001 \u0625\u0644\u0649 \u0633\u0646\u0629 2005<\/li><li><strong>\u0627\u0644\u0633\u064a\u062f\u0629 \u0622\u0645\u0646\u0629 \u0627\u0644\u063a\u0631\u0628\u064a<\/strong> \u0645\u0646 \u0633\u0646\u0629 2005 \u0625\u0644\u0649 \u0633\u0646\u0629 2008<\/li><li><strong>\u0627\u0644\u0633\u064a\u062f \u0645\u062d\u0645\u062f \u0639\u0644\u064a \u0628\u0646 \u0645\u0627\u0644\u0643<\/strong> \u0645\u0646 \u0633\u0646\u0629 2008 \u0625\u0644\u0649 \u0633\u0646\u0629 2012<\/li><li><strong>\u0627\u0644\u0633\u064a\u062f\u0629 \u062d\u0628\u064a\u0628\u0629 \u0627\u0644\u0644\u0648\u0627\u062a\u064a<\/strong> \u0645\u0646 \u0633\u0646\u0629 2012 \u0625\u0644\u0649 \u0633\u0646\u0629 2016<\/li><li><p><strong>\u0627\u0644\u0633\u064a\u062f\u0629 \u0633\u0647\u0627\u0645 \u0646\u0645\u0635\u064a\u0629<\/strong> \u0645\u0646 \u0633\u0646\u0629 2016 \u0625\u0644\u0649 \u0633\u0646\u0629 2021<\/p><\/li><li><p><strong>\u0627\u0644\u0633\u064a\u062f \u064a\u062d\u064a\u0649 \u0627\u0644\u0634\u0645\u0644\u0627\u0644\u064a<\/strong> \u0645\u0646\u0630 \u0645\u0627\u0631\u0633 2021<\/p><\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-725ca85 elementor-widget elementor-widget-heading\" data-id=\"725ca85\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\"><div>\u0639\u062f\u062f \u0627\u0644\u0623\u0639\u0648\u0627\u0646<\/div><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9c100d4 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"9c100d4\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u062a\u0648\u0632\u0651\u0639 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0628\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0648 \u0627\u0644\u062a\u0651\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0643\u0645\u0627 \u064a\u0644\u064a:<\/p><ul><li>\u0627\u0644\u0645\u062f\u064a\u0631 \u0627\u0644\u0639\u0627\u0645<\/li><li>3 \u0631\u0624\u0633\u0627\u0621 \u0648\u062d\u062f\u0627\u062a<\/li><li>10 \u0645\u062f\u064a\u0631\u064a\u0646<\/li><li>10 \u0643\u0648\u0627\u0647\u064a \u0645\u062f\u064a\u0631\u064a\u0646<\/li><li>10 \u0631\u0624\u0633\u0627\u0621 \u0645\u0635\u0627\u0644\u062d<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1ef29ff elementor-widget elementor-widget-heading\" data-id=\"1ef29ff\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0625\u0639\u0627\u062f\u0629 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0648 \u0627\u0644\u062a\u0651\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a :\n<div><span style=\"color: var( --e-global-color-c5b66dd );letter-spacing: var(--heading--letter-spacing-h2);text-align: var(--text-align)\"><\/span><br><span style=\"letter-spacing: var(--heading--letter-spacing-h2);text-align: var(--text-align)\"><\/span><\/div><\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3e7d5b9 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"3e7d5b9\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u062a\u0645\u062a \u0627\u0639\u0627\u062f\u0629 \u062a\u0646\u0638\u064a\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0648 \u0627\u0644\u062a\u0651\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0648 \u0630\u0644\u0643 \u0628\u0645\u0642\u062a\u0636\u0649 \u0627\u0644\u0623\u0645\u0631\u0639\u062f\u062f 668 \u0644\u0633\u0646\u0629 2016 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 6 \u062c\u0648\u0627\u0646 2016 \u0648\u0628\u0645\u0642\u062a\u0636\u0649 \u0630\u0644\u0643 \u062a\u0645 \u0636\u0628\u0637 \u0627\u0644\u062e\u0637\u0637 \u0627\u0644\u0648\u0638\u064a\u0641\u064a\u0629 \u0639\u0644\u0649 \u0627\u0644\u0646\u062d\u0648 \u0627\u0644\u062a\u0627\u0644\u064a :<\/p><ul><li>\u0645\u062f\u064a\u0631 \u0639\u0627\u0645<\/li><li>4 \u0648\u062d\u062f\u0627\u062a<ul><li>\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u0633\u062a\u0634\u0631\u0627\u0641 \u0648\u0627\u0644\u0625\u062a\u0635\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/li><li>\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/li><li>\u0648\u062d\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/li><li>\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/li><\/ul><\/li><li>10 \u0625\u062f\u0627\u0631\u0627\u062a<\/li><li>20 \u0625\u062f\u0627\u0631\u0629 \u0641\u0631\u0639\u064a\u0629<\/li><li>38 \u0645\u0635\u0644\u062d\u0629<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-765491e e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"765491e\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-bf67df2 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"bf67df2\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-a21b831 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a21b831\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-643eda6 elementor-widget elementor-widget-heading\" data-id=\"643eda6\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0645\u0647\u0627\u0645 :<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-781e8ff elementor-widget-mobile__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"781e8ff\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><p>\u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0645\u0643\u0644\u064e\u0641\u0629 \u062e\u0627\u0635\u0629 \u0628\u0640\u0640\u0640\u0640 :<\/p><p>\u00a0<\/p><ul><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062f\u0651\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0642\u0635\u062f \u0631\u0635\u062f \u062d\u0627\u062c\u064a\u0627\u062a \u062a\u0637\u0648\u064a\u0631\u0647\u0627 \u0648\u0645\u0644\u0627\u0621\u0645\u062a\u0647\u0627 \u0645\u0639 \u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u060c<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u0646\u0635\u0648\u0635 \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u064a\u0629 \u0648\u0627\u0644\u062a\u0631\u062a\u064a\u0628\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u0645\u0630\u0643\u0631\u0627\u062a \u0627\u0644\u0639\u0627\u0645\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0634\u0631\u062d \u0623\u062d\u0643\u0627\u0645 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u060c<\/li><li>\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0648\u0625\u062c\u0631\u0627\u0621 \u0627\u0644\u062a\u062d\u0642\u064a\u0642\u0627\u062a \u0648 \u0627\u0644\u062a\u062f\u0642\u064a\u0642\u0627\u062a \u0627\u0644\u0644\u0627\u0632\u0645\u0629 \u0644\u0644\u063a\u0631\u0636 \u060c<\/li><li>\u062f\u0631\u0627\u0633\u0629 \u0627\u0644\u0637\u0644\u0628\u0627\u062a \u0627\u0644\u0642\u0637\u0627\u0639\u064a\u0629 \u0630\u0627\u062a \u0627\u0644\u0635\u0628\u063a\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c<\/li><li>\u0645\u0639\u0627\u0644\u062c\u0629 \u0627\u0644\u0625\u0634\u0643\u0627\u0644\u0627\u062a \u0627\u0644\u062a\u0637\u0628\u064a\u0642\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u060c<\/li><li>\u0627\u0644\u0633\u0647\u0631 \u0639\u0644\u0649 \u062a\u0648\u062b\u064a\u0642 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0648\u0627\u0644\u0641\u0642\u0647 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0648 \u0648\u0636\u0639\u0647 \u0639\u0644\u0649 \u0630\u0645\u064e\u0629 \u0645\u0633\u062a\u0639\u0645\u0644\u064a\u0647 \u060c<\/li><li>\u0627\u0644\u0645\u0633\u0627\u0647\u0645\u0629 \u0641\u064a \u062a\u0639\u0632\u064a\u0632 \u0623\u0633\u0633 \u062a\u0631\u0643\u064a\u0632 \u0627\u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u062c\u0628\u0640\u0627\u0626\u064a\u0629 \u0627\u0644\u0625\u0644\u0643\u062a\u0631\u0648\u0646\u064a\u0629 \u0648\u062a\u0637\u0648\u064a\u0631 \u0627\u0644\u062e\u062f\u0645\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0639\u0646 \u0628\u0639\u062f \u060c<\/li><li>\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0646\u0641\u064a\u0630 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c<\/li><li>\u0627\u0644\u0646\u0647\u0648\u0636 \u0628\u0648\u0638\u064a\u0641\u062a\u064a \u0627\u0644\u0625\u0631\u0634\u0627\u062f \u0648\u0627\u0644\u0625\u0639\u0644\u0627\u0645 \u0641\u064a \u0627\u0644\u0645\u062c\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u060c<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 \u0627\u0644\u062f\u0648\u0631\u064a\u0629 \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u060c<\/li><li>\u0645\u062a\u0627\u0628\u0639\u0629 \u0627\u0644\u062a\u0639\u0627\u0648\u0646 \u0627\u0644\u062f\u0648\u0644\u064a \u0641\u064a \u0645\u062c\u0627\u0644 \u0627\u0644\u0633\u064a\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/li><li>\u0645\u062a\u0627\u0628\u0639\u0629 \u062a\u0645\u0648\u0642\u0639 \u0627\u0644\u0645\u0646\u0638\u0648\u0645\u0629 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0627\u0644\u0648\u0637\u0646\u064a\u0629 \u0636\u0645\u0646 \u0627\u0644\u062a\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629 \u0641\u064a \u0627\u0644\u0639\u0627\u0644\u0645 \u060c<\/li><li>\u0625\u0639\u062f\u0627\u062f \u0645\u0634\u0627\u0631\u064a\u0639 \u0627\u0644\u062e\u0637\u0637 \u0648\u0627\u0644\u062e\u064a\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u062a\u0639\u0644\u0642\u0629 \u0628\u0627\u0644\u0633\u064a\u0640\u0640\u0640\u0640\u0640\u0627\u0633\u0629 \u0627\u0644\u062c\u0628\u0627\u064a\u0629 \u0648\u0641\u0642\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0640\u0627 \u0644\u0623\u0647\u062f\u0627\u0641 \u0627\u0644\u062a\u0646\u0645\u064a\u0629 \u0627\u0644\u0625\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0648\u0627\u0644\u0625\u062c\u062a\u0645\u0627\u0639\u064a\u0629 \u0627\u0644\u0645\u0631\u0633\u0648\u0645\u0629\u060c<\/li><li>\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0643\u062a\u0627\u0628\u0629 \u0627\u0644\u0642\u0627\u0631\u0629 \u0644\u0644\u0645\u062c\u0644\u0633 \u0627\u0644\u0648\u0637\u0646\u064a \u0644\u0644\u062c\u0628\u0627\u064a\u0629<\/li><\/ul><\/li><\/ul><p>\u00a0<\/p><p>\u0648 \u0644\u0647\u0630\u0627 \u0627\u0644\u063a\u0631\u0636 \u062a\u062d\u062a\u0648\u064a \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0639\u0644\u0649 :<\/p><ul><li>\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u0633\u062a\u0634\u0631\u0627\u0641 \u0648\u0627\u0644\u0625\u062a\u0635\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/li><li><p>\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/p><\/li><li><p>\u0648\u062d\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/p><\/li><li><p>\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/p><\/li><\/ul><p>\u00a0<\/p><p>\u064a\u0634\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a \u0625\u0637\u0627\u0631 \u0628\u0631\u062a\u0628\u0629 \u0645\u062f\u064a\u0631 \u0639\u0627\u0645 \u0625\u062f\u0627\u0631\u0629 \u0645\u0631\u0643\u0632\u064a\u0629 \u064a\u0646\u062a\u0641\u0639 \u0639\u0644\u0627\u0648\u0629 \u0639\u0644\u0649 \u0627\u0644\u0645\u0646\u062d \u0648\u0627\u0644\u0625\u0645\u062a\u064a\u0627\u0632\u0627\u062a \u0627\u0644\u0645\u062e\u0648\u064e\u0644\u0629 \u0644\u0647\u0630\u0647 \u0627\u0644\u0631\u062a\u0628\u0629 \u0628\u0645\u0646\u062d\u0629 \u0645\u0633\u0624\u0648\u0644\u064a\u0629 \u062a\u0633\u0627\u0648\u064a \u0627\u0644\u0645\u0646\u062d\u0629 \u0627\u0644\u0648\u0627\u0631\u062f\u0629 \u0628\u0627\u0644\u0641\u0635\u0644 3 ( \u062c\u062f\u064a\u062f ) \u0645\u0646 \u0627\u0644\u0623\u0645\u0631 \u0639\u062f\u062f 1105 \u0644\u0633\u0646\u0629 1994 \u0627\u0644\u0645\u0646\u0642\u062d \u0644\u0644\u0623\u0645\u0631 \u0639\u062f\u062f 1411 \u0644\u0633\u0646\u0629 1990 \u0627\u0644\u0645\u0624\u0631\u062e \u0641\u064a 10 \u0633\u0628\u062a\u0645\u0628\u0631 1990 \u0648 \u0627\u0644\u0645\u062a\u0639\u0644\u064e\u0642 \u0628\u0627\u0644\u0645\u0646\u062d \u0627\u0644\u0645\u062e\u0648\u064e\u0644\u0629 \u0644\u0623\u0639\u0636\u0627\u0621 \u0627\u0644\u0631\u0642\u0627\u0628\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u0645\u0627\u0644\u064a\u0629.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3bb880c e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"3bb880c\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-a159f01 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"a159f01\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ce6fe8a eael-flipbox-content-align-center eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"ce6fe8a\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/lunite-des-etudes-fiscales\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0648\u062d\u062f\u0629 \u0627\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629.<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c953154 eael-flipbox-content-align-center eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"c953154\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/lunite-danalyse-et-de-planification-des-politiques-fiscales\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u062d\u0644\u064a\u0644 \u0648\u0627\u0644\u062a\u062e\u0637\u064a\u0637 \u0644\u0644\u0633\u064a\u0627\u0633\u0627\u062a \u0627\u0644\u062c\u0628\u0627\u0626\u064a\u0629<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f61b61e e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"f61b61e\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a6b36f3 eael-flipbox-content-align-center eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"a6b36f3\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/lunite-de-la-prospective-et-de-la-communication-fiscales\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0648\u062d\u062f\u0629 \u0627\u0644\u0625\u0633\u062a\u0634\u0631\u0627\u0641 \u0648\u0627\u0644\u0625\u062a\u0635\u0627\u0644 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a2fafbe eael-flipbox-content-align-center eael-flipbox-img-default elementor-widget elementor-widget-eael-flip-box\" data-id=\"a2fafbe\" data-element_type=\"widget\" data-widget_type=\"eael-flip-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t        <div class=\"eael-elements-flip-box-container eael-animate-flip eael-animate-zoom-in eael-content eael-flip-box-hover eael-flipbox-fixed-height eael-flipbox-dynamic\">\n\n            <a class=\"eael-elements-flip-box-flip-card\" href=\"https:\/\/jibaya.tn\/ar\/lunite-de-la-legislation-fiscale\/\">\n                <div class=\"eael-elements-flip-box-front-container\">\n                    \n                    \n                        <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                    <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                    <img decoding=\"async\" class=\"eael-flipbox-image-as-icon\" src=\"\" alt=\"\">\n                                                                            <\/div>\n                                    <h4 class=\"eael-elements-flip-box-heading\">\u0648\u062d\u062f\u0629 \u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a<\/h4>                                    <div class=\"eael-elements-flip-box-content\">\n\t                                                                        <\/div>\n                                <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n\n                <div class=\"eael-elements-flip-box-rear-container\">\n                                                                <div class=\"eael-elements-slider-display-table\">\n                            <div class=\"eael-elements-flip-box-vertical-align\">\n                                <div class=\"eael-elements-flip-box-padding\">\n                                                                            <div class=\"eael-elements-flip-box-icon-image\">\n                                                                                            <\/div>\n                                                                                                            <div class=\"eael-elements-flip-box-content\">\n                                                                            <\/div>\n\n                                                                    <\/div>\n                            <\/div>\n                        <\/div>\n                                    <\/div>\n            <\/a>\n        <\/div>\n        \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-156d662 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"156d662\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-03ffc56 elementor-hidden-mobile elementor-widget elementor-widget-heading\" data-id=\"03ffc56\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0627\u0644\u0647\u064a\u0643\u0644 \u0627\u0644\u062a\u0646\u0638\u064a\u0645\u064a \u0644\u0644\u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0639\u0627\u0645\u0629 \u0644\u0644\u062f\u0631\u0627\u0633\u0627\u062a \u0648\u0627\u0644\u062a\u0634\u0631\u064a\u0639 \u0627\u0644\u062c\u0628\u0627\u0626\u064a\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-633459b e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-parent\" data-id=\"633459b\" data-element_type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-ecaec87 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"ecaec87\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-e5fad98 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no e-con e-child\" data-id=\"e5fad98\" data-element_type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;,&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2e475a4 elementor-widget elementor-widget-heading\" data-id=\"2e475a4\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u0628\u064a\u0627\u0646\u0627\u062a \u0627\u0644\u0627\u062a\u0635\u0627\u0644<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5dc5652 elementor-widget elementor-widget-text-editor\" data-id=\"5dc5652\" data-element_type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong><span style=\"color: #000080\">\u0627\u0644\u0639\u0646\u0648\u0627\u0646 :<\/span>&nbsp;<\/strong>71\u060c \u0634\u0627\u0631\u0639 \u0627\u0644\u0637\u064a\u0628 \u0627\u0644\u0645\u0647\u064a\u0631\u064a \u0627\u0644\u0628\u0644\u0641\u064a\u062f\u064a\u0631\u060c 1002 \u062a\u0648\u0646\u0633.<\/p>\n<p><strong><span style=\"color: #000080\">\u0627\u0644\u0647\u0627\u062a\u0641 :<\/span><\/strong>&nbsp;(+216) 71 790 504<\/p>\n<p><strong><span style=\"color: #000080\">\u0627\u0644\u0641\u0627\u0643\u0633 :<\/span>&nbsp;<\/strong>(+216) 71 79 05 50<\/p>\n<p><strong><span style=\"color: #000080\">\u0627\u0644\u0628\u0631\u064a\u062f \u0627\u0644\u0627\u0644\u0643\u062a\u0631\u0648\u0646\u064a :<\/span> &nbsp;<\/strong><span style=\"color: #0000ff\"><a style=\"color: #0000ff;text-decoration: underline\" href=\"mailto:dg.dgelf@finances.gov.tn\">dg.dgelf@finances.gov.tn<\/a><\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>","protected":false},"excerpt":{"rendered":"<p>La Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales \u200b Accueil Administration Fiscale La Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales \u200b La Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales Pr\u00e9sentation La Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales (DGELF), cr\u00e9\u00e9e par l\u2019article 18 du d\u00e9cret n\u00b0 1991-556 du 23 avril 1991 portant organisation du minist\u00e8re des finances tel que modifi\u00e9 par le d\u00e9cret n\u00b0 1992 &#8211; 950 du 18 mai 1992. \u00a0 Les directeurs g\u00e9n\u00e9raux : Depuis sa cr\u00e9ation, 5\u00a0directeurs g\u00e9n\u00e9raux se sont succ\u00e9d\u00e9s \u00e0 la t\u00eate de la Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales: Mr Moncef Bouden de 1991 \u00e0 2001 Mr Mohamed Ali Ben Malek de 2001 \u00e0 2005 Mme Emna Gharbi de 2005 \u00e0 2008 Mr Mohamed Ali Ben Malek de 2008 \u00e0 2012 Mme Habiba Louati de 2012 \u00e0 2016 Mme Sihem Nemsia de 2016 \u00e0 2021 Mr Yahia Chemlali depuis Mars 2021 Effectif : La r\u00e9partition des emplois fonctionnels au sein de la DGELF s\u2019effectue comme suit: Le directeur g\u00e9n\u00e9ral 3 chefs d&#8217;unit\u00e9s 10 directeurs 10 sous directeurs 10 chefs de services R\u00e9organisation de la DGELF LA DGELF a fait r\u00e9cemment l\u2019objet d\u2019une r\u00e9organisation et ce par le d\u00e9cret n\u00b0 2016\/668 du 6 juin 2016, de ce fait la r\u00e9partition des emplois fonctionnels au sein de la DGELF a \u00e9t\u00e9 r\u00e9vis\u00e9e et elle s\u2019effectue donc comme suit : Un directeur g\u00e9n\u00e9ral 4 unit\u00e9s : Unit\u00e9 de la Prospective et de la Communication Fiscale, Unit\u00e9 de la L\u00e9gislation Fiscale, Unit\u00e9s des Etudes Fiscales. Unit\u00e9 d&#8217;analyses et de planification des politiques fiscales. 10 directions 20 sous directions 38 services Pr\u00e9rogatives La Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales (DGELF), est charg\u00e9e notamment de : \u00a0 r\u00e9aliser les \u00e9tudes relatives au syst\u00e8me fiscal afin de d\u00e9tecter les besoins de sa r\u00e9forme pour lui permettre de mieux r\u00e9pondre aux objectifs du d\u00e9veloppement \u00e9conomique et social ; \u00e9laborer les projets des textes l\u00e9gislatifs et r\u00e9glementaires \u00e0 caract\u00e8re fiscal ; \u00e9laborer les notes communes relatives au commentaire de la l\u00e9gislation fiscale ; suivre l\u2019application de la l\u00e9gislation fiscale et proc\u00e9der aux enqu\u00eates et audits n\u00e9cessaires \u00e0 cet effet ; \u00e9tudier les demandes sectorielles en mati\u00e8re fiscale ; traiter les probl\u00e8mes d\u2019application de la l\u00e9gislation fiscale ; veiller \u00e0 la codification de la l\u00e9gislation et de la doctrine fiscales et \u00e0 leur mise \u00e0 la disposition des utilisateurs ; contribuer au renforcement des fondements de la mise en place de l\u2019administration \u00e9lectronique et au d\u00e9veloppement des services fiscaux d\u00e9mat\u00e9rialis\u00e9s ; suivre l\u2019ex\u00e9cution de la politique fiscale ; promouvoir les missions d\u2019assistance et d\u2019information en mati\u00e8re fiscale ; pr\u00e9parer les rapports p\u00e9riodiques relatifs \u00e0 la politique fiscale ; suivre la coop\u00e9ration internationale en mati\u00e8re de politique fiscale ; suivre le positionnement du syst\u00e8me fiscal tunisien par rapport aux syst\u00e8mes fiscaux dans le monde ; pr\u00e9parer les projets des plans et orientations en mati\u00e8re de politique fiscale conform\u00e9ment aux objectifs de d\u00e9veloppement \u00e9conomique et social retrac\u00e9s ; assurer le secr\u00e9tariat permanent du Conseil National de la Fiscalit\u00e9. \u00a0 A cet effet, la Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscales comprend : L\u2019unit\u00e9 de la prospective et de la communication fiscales L\u2019unit\u00e9 de la l\u00e9gislation fiscale L\u2019unit\u00e9 des \u00e9tudes fiscales L&#8217;unit\u00e9 d&#8217;analyse et de planification des politiques fiscales \u00a0 La Direction des Etudes et de la L\u00e9gislation Fiscales est dirig\u00e9e par un cadre ayant rang de directeur g\u00e9n\u00e9ral d\u2019administration centrale et b\u00e9n\u00e9ficiant, outre les indemnit\u00e9s et avantages accord\u00e9s \u00e0 cette fonction d\u2019une indemnit\u00e9 de responsabilit\u00e9 \u00e9gale \u00e0 celle pr\u00e9vue par l\u2019article 3 (nouveau) du d\u00e9cret n\u00b094-1105 du 14 mai 1994 modifiant le d\u00e9cret n\u00b090-1411 du 10 septembre 1990 relatif aux indemnit\u00e9s allou\u00e9es aux membres du contr\u00f4le g\u00e9n\u00e9ral des finances. L\u2019unit\u00e9 des \u00e9tudes fiscales L&#8217;unit\u00e9 d&#8217;analyse et de planification des politiques fiscales L\u2019unit\u00e9 de la prospective et de la communication fiscales L\u2019unit\u00e9 de la l\u00e9gislation fiscale Organigramme de la Direction G\u00e9n\u00e9rale des Etudes et de la L\u00e9gislation Fiscale Coordonn\u00e9es Adresse :&nbsp;71, Avenue Taieb Mhiri belv\u00e9d\u00e8re 1002 Tunis T\u00e9l\u00e9phone :&nbsp;(+216) 71 790 504 Fax :&nbsp;(+216) 71 79 05 50 Email : &nbsp;dg.dgelf@finances.gov.tn<\/p>","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"class_list":["post-3412","page","type-page","status-publish","hentry","entry"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/3412","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/comments?post=3412"}],"version-history":[{"count":0,"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/pages\/3412\/revisions"}],"wp:attachment":[{"href":"https:\/\/jibaya.tn\/ar\/wp-json\/wp\/v2\/media?parent=3412"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}