أسباب نشوء النزاع الجبائي بين طرفي العلاقة الجبائية مزوز العربي، بن ناصر وهيبة.

الملخص EN

the taxation is very important in the economic life of every state; whereby it allows to cover the public burdens as well as to finance the public utilities, that either provide services for the good of citizens or those that benefit them from infrastructure and social subsidies.

Based on this importance, the State, represented by the tax administration, seeks to collect taxes in various ways, premised on the legal framework in this regard.

however, This process may be disturbed by frequent tax disputes that arise between the parties to the tax relationship for different reasons.

in one hand, these reasons include the tax system itself; which often suffers from limited physical and human resources or the spread of administrative and financial corruption.

on the other hand, they include also the taxpayers; who see the tax as a burden which must be eliminated based on some factors that vary either among religious beliefs, cultural, social heritage and the pressure of their economic life.