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Book Constitutional Guarantees For The Taxpayer In The Tax Field A Comparative Legal Study

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Constitutional Guarantees For The Taxpayer In The Tax Field (a Comparative Legal Study)
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Constitutional Guarantees For The Taxpayer In The Tax Field (a Comparative Legal Study)

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Category: Legal Legislation [Edit]
Language: Arabic
Publisher:  منشورات زين الحقوقية
ISBN: 9786144361283
Release Date:
Pages: 302
Rank: 520,147 No 1 most popular
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يتناول هذا الكتاب... مبدأ قانونية الضريبة عند فرضها وفقاً للتشريعات بحيث لا تفرض إلا بموجب قانون صادر من البرلمان.

... ويتضمن أيضاً هل تراعي السلطات التشريعية والتنفيذية إختصاصها... وهل تتجاوز السلطات التنفيذية سلطاتها المقررة في المجال الضريبي.

... ويتضمن أيضاً مدى مراعاة المشرع للضمانات الدستورية الموضوعية فيما يخص تحقيق العدالة... والمساواة... ومبدأ سرية المعاملات الضريبية... ومبدأ عدم سريان الضريبة بأثر رجعي.

... وكذلك تضمن هذا الكتاب الرقابة الإدارية والقضائية والسياسية على تطبيق القوانين الضريبية دون مخالفات دستورية.

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