الاعتراض الإداري لتسوية المنازعات الضريبية في قانون ضريبة الدخل الأردني رقم (34)‎ لسنة 2014 م و تعديلاته : دراسة تحليلية

الملخص EN

This study is objective to show the importance of administrative objection in the settlement of tax disputes in the Jordanian Income Tax Law No.

34 of 2014 and its amendments.

and the tax imposed is either that fair to both of the taxpayer and the treasury, or unfair to one of the parties, and to achieve justice and fair to the taxpayer in particular and to lift injustice about him, the legislator stipulated that taxpayer can stabb in the decision estimate tax issued against to him if he feels that the estimate is exaggerated or is not based on a legal basis or is not based on fact and fact by presenting administrative objection as The necessary means And the process on which the taxpayer relies on the collection of his rights, so that he can reach a tax settlement that serves his interests and achieves justice for him.

The researcher followed the descriptive analytical method in the study by analyzing the texts that govern the administrative objection in the tax legislation, the most important findings are: that the administrative objection in solving tax disputes, if the tax dispute is resolved, avoids the taxpayer to conduct the judicial way and save time and effort and expenses.

The most important recommendations are: we are wish the Jordanian legislator to work on granting the jurisdiction in dealing with the administrative objection presented by the taxpayer to specialized objection commissions, it have members are neutral and efficiency, and it include the judicial element.