السلطة التقديرية للإدارة الضريبية وأثرها على الحصيلة الضريبية في مجال الضرائب على الدخل

الملخص EN

The tax administration, in general, needs many authorities to be able to implement the tax laws in charge of their implementation, and among those authorities is the authority to monitor and verify the validity of information, data and declarations submitted by the taxpayer, through the right to view, inspect and request clarifications, and it also has the power to impose some penalties on the tax payers as a result of their violation of tax laws, and it also has the authority to assess in the event that the taxpayer does not cooperate and does not provide documents that support his returns, and the discretionary authority assists the tax administration in making the appropriate administrative decision regarding the assessment and collection of the tax.

however, that authority has limits that guarantee the protction of the taxpayers, which is dealt with by explaining the concept of discretion and means to reduce it, the study found results, the most important of which are: -the discretionary authority of the tax administration is necessary to assist the tax administration in carrying out the tasks assigned to it in implementing tax laws, especially in cases where the taxpayer does not cooperate with the tax administration, and the discretionary authority of the tax administration contributes to increase the tax proceeds and achieving them in a fair manner, and that placing restrictions on the tax administration when using its discretionary power is important to protect the taxpayer from the administration’s arbitrariness in applying tax laws to him, and that the tax examination by sample and self-linking system, the adoption of simplified tax accounting systems for medium, small and micro enterprises, the prior decision system, and the use of means modern technology in linking and collecting the tax, contributes to reducing the discretionary power of the tax administration, supports tax liability of taxpayers, and contributes to increase the tax collection; if these systems are properly implemente