اختصاص القضاء الإداري بتسوية المنازعات الضريبية : (دراسة مقارنة)‎

الملخص EN

The administrative courts have the general jurisdiction to all administrative disputes because of this jurisdiction is consistent with the legal nature of these disputes.

The object of appeal is the administrative decision issued by the administration, which has the legal effects of individuals, then this relationship is governed by the public law which is the administrative courts is its natural judge.

But the activity that relates to private law comes out of its jurisdiction and is subject to the ordinary judiciary.

Since tax disputes are purely administrative despite the financial and technical nature that prevails over them, then what applies to administrative disputes applies to it.

Tax disputes have characteristics differ from civil disputes because the tax administration is a party to it and cannot be treated as ordinary individuals, so these disputes needed to find its natural and impartial judge who understands the nature of administration activity, its methods, and privileges and constitute a true and effective guarantee of individuals rights and freedom from the arbitrariness of the administration.

keywords: The jurisdiction of the administrative judiciary, Settlement of tax disputes, Tax administrative committees, Disputes related to the collection, and assessor of tax.