الجدلية الضريبية في حسم منازعات الضريبة بين الضرورة و الملائمة

الملخص EN

The study addressed the jurisprudential dispute regarding the formality of the type of tax to answer the important question / Is the tax dispute an administrative dispute? Is it non-administrative, or is it of a special nature? It also examined the causes of the tax dispute between the tax administration and the taxpayer, the reason for that dispute and its causes,and the factors that contribute to its emergence, are they reasons that fall within the tax work and professional contexts, or are there external factors that contribute to its emergence.

It also discussed the balance in the tax judiciary between the tax administration and the taxpayer, and any balance to be shifted according to the judicial texts and legal legislations.

And it came out with a number of results, the most important of which is that the tax dispute is part of administrative disputes.

In addition to a number of results that came as answers to the study questions and a number of recommendations.