إجراءات الربط الضريبي في ضوء قانون ضريبة الدخل الأردني رقم (34)‎ لسنة 2014 المعدل و أحكام محكمة التمييز الأردنية

Abstract EN

The great concern for the ideal employment of sovereign resources in the state prompted us to focus on the guarantees of the taxpayers during the tax assessment procedure to enlighten the taxpayer with the legal rules laid down by the legislator to regulate his relationship with the tax department and the legal guarantees resulting from this relationship, and the tax system and tax legislation aim to reconcile between Two unequal interests, this reconciliation requires legal guarantees.

Money is the only receptacle for taxes in the current era, because taxes are of great importance, and this is due to the development of the economy and the prosperity of industry and trade, which will lead to an abundance of tax revenues.

However, most tax legislation is keen to achieve tax justice in order to protect the rights of individuals and limit Management arbitrariness