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Book Unconstitutionality Of The Penalty For Tax Evasion And Problems Of Tax Administration

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Unconstitutionality Of The Penalty For Tax Evasion And Problems Of Tax Administration
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Unconstitutionality Of The Penalty For Tax Evasion And Problems Of Tax Administration

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Category: Tax Law [Edit]
Language: Arabic
Publisher: دار الفكر العربي
ISBN: 9771007467
Release Date:
Pages: 91
Rank: 495,539 No 1 most popular
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إن هذا الكتيب وهو يعرض وجهة نظري بعدم دستورية عقوبة التهرب الضريبي, مع قضايا أخرى مرتبطة بذلك, لا أقصد منه بأي حال من الأحوال غير كشف جانب من جوانب الأداء الضريبي يعيبه ما اشتمل عليه التشريع الضريبي الآن من أخطاء غير دستورية تسربت إلى تشريع الضرائب بعد أن بدأت صياغته أخذًا عن التشريع البلجيكي والفرنسي فيما تعاقب من تعديل دون معاودة الرجوع إلى هذين التشريعين أو غيرهما من قوانين ضريبية في دول أخرى كانجلترا أو الولايات المتحدة الأمريكية.

ولعلي بهذا الكتيب أعاون على إحداث تطور تشريعي نحو الأفضل تحقيقًا لقبول جمهور الممولين لمناخ الأداء الضريبي, وهو أمر له أهميته القصوى ونحن نتطلع إلى تدفق الاستثمارات الجديدة في جميع المجالات.

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