The Constitutional Judge And His Oversight Of Tax Legislation: A Comparative Analytical Study
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Book The Constitutional Judge And His Oversight Of Tax Legislation A Comparative Analytical Study
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The Constitutional Judge And His Oversight Of Tax Legislation: A Comparative Analytical Study
| Author: | Akramy Bassiouni Abd Alhay Khattab |
| Category: | The Constitutional Law [Edit] |
| Language: | Arabic |
| Publisher: | المكتب الجامعي الحديث |
| ISBN: | 9789774382335 |
| Release Date: | 01 Jan 2012 |
| Pages: | 143 |
| Rank: | 632,342 No 1 most popular |
| Short link: | Copy |
| More books like this book | |
Book Description
لما كان الدستور هو القاعدة الأعلى فى الدولة, والتى يتعين الإلتزام بها من الكافة, وإزاء رغبة الدول فى زيادة حصيلتها الضريبية من جراء فرض العديد من الضرائب على الممولين, كان من اللازم فرض رقابة دستورية فاعلة على مدى إتفاق تلك التشريعات للدستور, لذا سأحاول من خلال هذا المؤلف أن أبرز دور القاضى الدستورى فى القيام بتلك المهمة موضحاً مزايا هذا الدور وعيوبه من خلال العيوب الدستورية للقوانين الضريبية ذاتها, وأحكام عدم الدستورية, ومن هنا يكون الجمع بين الإطار النظرى للدراسة متمثلاً فى النصوص الضريبية, وبين الإطار العملى متمثلاً فيما تحتويه أحكام المحكمة الدستورية العليا من أحكام أمراً غاية فى الأهمية, وإستكمالاً لجوانب هذا العمل حاولت أن أجمع ما وفقنى الله إليه من مواقف للشريعة الإسلامية بإعتباراها الشريعة العالمية التى لا يأتيها الباطل من بين يديها ولا من خلفها مقارناً بما هو عليه الحال من تشريعات وضعية, ونظم قانونية عربية كانت أم غربية كلما أتيح لى فى ذلك.
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