الضمانات الدستورية لضريبة القيمة المضافة

الملخص EN

Every one pays taxes,therefor constitutions were keen to mention taxes as a result of adopting taxes in communities life.

Gulf countries were not applying the constitutional phrases pertaining to taxes but shortly due to change of facts of life,the taxes have been a daily practice in ones life.

Constitution , judiciary and legal know how had come to a conclusion that it is essential to have costitutional securities as basics to draw the features of any taxes law.

This paper is discussing such constitutional securities as how implimented on value added tax.