تنازع القوانين في المجال الضريبي : (دراسة مقارنة)‎

الملخص EN

There is no doubt that .

the social solidarity created by group of persons, which related to the specific stale practically and legally , That named nationality , the Nationality decided for coition Riahtsand duties It is self evident to say that the function of the state has long since seized to be the preservation of the public peace , the exaction of taxes and the defense of its frontiers.

That mean the state has seized the initiative and has usurped all kinds of all duties , thus the citizen are soldiered socially in paying taxes to finance public expenders , that is to say the Right of the state to decree taxes on its citizen has been created by social solidarity con pled with the power of the state.

Therefore , the social subordination is a relation between state and individual that live in it parentally or for short time even though don’t have nationality of the starts.