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Book Tax Procedures Law And Its Practical Applications

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Tax Procedures Law And Its Practical Applications
Qr Code Tax Procedures Law And Its Practical Applications

Tax Procedures Law And Its Practical Applications

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Category: Taxes And Tax Systems [Edit]
Language: Arabic
Publisher:  منشورات الحلبي الحقوقية
ISBN: 9786144018170
Release Date:
Pages: 456
Rank: 405,463 No 1 most popular
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عرف قانون الإجراءات الضريبية إعتراضات سبقت إقراره ورافقته وتبعته، لكنه أصبح واقعاً ومعمولاً به منذ 2009، وقد تناول هذا الكتاب مواده؛ مادة مادة وتناول النصوص التطبيقية الخاصة بكل مادة مع مناقشتها والتعليق عليها حيث يقتضي الأمر، مع فقرات خاصة بمواضيع معينة.

وتعكس الإجراءات الضريبية بشكل عام الإهتمامات المتعارضة للدولة التي ترغب في فرض الضرائب وجبايتها لتمويل الإنفاق العام، وللمكلف الذي يرضى أو يقتنع أو يلتزم بموجباته الضريبية بأمانة وصدق، ومع ذلك لا بد للمكلف أن يتمتع بنظام حماية في ظل هذا التعارض أو التعاكس، ويلعب القضاء دوراً هاماً في هذا المجال.

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