اللجان الضريبية في المغرب و قطر : دراسة مقارنة

الملخص EN

There is no doubt that the creation of tax committees by the Moroccan and Qatari legislators contains a kind of guarantees for taxpayers by ensuring a fair and equitable balance between the tax-obligated and the tax administration.

Consequently, the adoption of guarantees added to the constitutional and legal guarantees authorized for the taxable person, including the necessity of notifying the taxable administration twice in order to deposit his declaration, and granting him in each notification a period of 30 days, and the tax is not imposed on him in this case unless he does not respond to the two notices addressed to him.

And other guarantees included in the general tax code.

Establishing tax assessment committees is considered a very important guarantee and protection for the obligated by representing them within the components of these committees alongside a group of other actors.