مدى تحقق العدالة الدستورية في قانون ضريبة الدخل الأردني رقم (34)‎ لسنة ٢٠١٤

الملخص EN

Taxation laws, in general, aim for fair and equal treatment for all tax payers, as a mean of achieving social and harmonic justice within society.

This allows for achieving revenue for the treasury as well as being a pillar of social justice too.

In contrast the Jordan taxation law No.

34 of 2014 seems to deviate from the above fundamental argument.

This shows clearly in the variation of taxation required of general partnership and limited companies.

Also it was left to interpretations of the collecting tax officers of the amount of tax concessions they can award to individuals as well as the right of litigation within the law which is clearly bias to one group over another.

This study looks at lack of fairness within the above law and its effect on corporations or individuals, this study dealt with each case separately.

In conclusion, this study recommends that the legislative loopholes within the law to be rectified by amending all the the law’s articles that contradict the fairness and justice principles.

Also this study recommends taking the article within the law that require certain conditions to allow for right of litigation out.