مبادئ دستورية لحماية حقوق المكلف بالضريبة وفق التعديل الدستوري لسنة 2020

الملخص EN

The tax is in the public interest of the state, to be imposed for financing the state treasury, as a sovereign financial source for the public authority to determine its pot, the rate of deduction and the methods of collection and exemption from it...

Etc., the interest of the taxpayers, and the meaning of the tax on the meaning of the forced financial deduction, and free of charge from the taxpayers.

Therefore, constitutional guarantees had to be found to limit the arbitrariness and power of public authority, in order to ensure the financing of the State treasury, and there were constitutional principles that were seen as the result of the struggle of peoples and nations against the tyranny of rulers and kings throughout history, including the principle of tax law, the principle of non-retrogression of tax laws, and the principle of equality among tax payers, compiled by the Algerian constitutional amendment of 2020 in the text of article 82 of it, and dropped the principle of tax justice, advocated by Adam smith in his book wealth of nations as one oft he basic principles of taxation, focusing on the duty of citizenship.