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Book Criminal Responsibility For The Tax Offenses Contained In The New Income Tax Law

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Criminal Responsibility For The Tax Offenses Contained In The New Income Tax Law
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Criminal Responsibility For The Tax Offenses Contained In The New Income Tax Law

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Category: Taxes And Tax Systems [Edit]
Language: Arabic
Publisher:  دار محمود للنشر، دار النهضة العربية للنشر والتوزيع
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Pages: 227
Rank: 436,348 No 1 most popular
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يقصد بالأحكام الموضوعية تلك التي تعرف الجرائم وتحدد عقوباتها، ويقصد بالأحكام الإجرائية تلك التي تعرف الإجراءات التي يتعين إتباعها في تطبيق قواعد العقاب. بيد أنه من الأهمية بمكان ألا يقتصر هذا الكتاب على دراسة الأحكام الموضوعية والإجرائية للجرائم الضريبية. وإنما يتعين دراسة الأحكام العامة التي تخضع لها الجرائم الضريبية ذلك لأن هذه الجرائم، وإن كانت ورادة في قانون خاص هو قانون الضريبة على الدخل إلا أنه يجرى تفسيرها على ضوء أحكام القسم العام من قانون العقوبات، وعلى ذلك فقد رأينا أن نوزع هذا الكتاب علة أبواب ثلاثة على النحو الآتي: (الباب الأول: الأحكام العامة للجرائم الضريبية، الباب الثاني: الأحكام الموضوعية للجرائم الضريبية، الباب الثالث: الأحكام الإجرائية للجرائم الضريبية).

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