الحماية المتوازنة للمبادئ الضريبية في أطار و عاء الضريبة و هدفها

الملخص EN

Through the vocabulary of the research, we will try to shed light on the balanced protection of tax principles, including the principle of legality, fairness, and equality, and the extent to which these principles are reflected on the tax base as the subject on which the tax is imposed or this taxable material on the one hand, and on the other hand we focus on the impact of tax principles On the objectives of the tax, as the traditional goal of tax has faded and declined in the present era, as the goal of the tax is no longer merely collecting money, and if it was an aim to finance the public treasury with the necessary resources to finance public spending channels, but in light of modern trends, especially the judicial and jurisprudential trends, they are no longer The tax is just a means of collecting money, but the tax has economic, social, health, and environmental goals, and other goals that the legislator aims to reach through imposing the tax