البنيان القانوني للقاعدة الضريبية

الملخص EN

The one who follows the tax laws finds them, at first glance, revolving around the obligation that falls on the taxpayer in paying the tax debt, and among the undoubted assumptions that the tax base is a written rule and is often clear, and thus it cannot be compromised and undermined because it is the work of the legislative authority After that, the legal representative of the original jurisdiction - the people - and on this basis, the tax base became a general rule, the conditions of which were determined and supported by its authors until it became a ruler who required commitment and respect from those who were assigned to submit to it.

Thus, the meaning of the legal legitimacy of the tax base is determined even if the legal idea of the tax base is straightforward.

The essential features of the tax base require it to equal its market in order for it to become a binding rule for those who have the right to enforce it on them.

By asserting the legality of the tax base, and so on, the rule that was approved by use and imbued with the spirit of legal obligation rises to impose inevitably its existence, as is the case for the criminal rule in a way that seeks to lead those charged with obeying it without hesitation.

It is clear from this saying that there is a clear disclosure of the existence of the legal principle of the legality of the tax base in all its joints, and this is what is clear to us in the principle of the legitimacy of the tax base, as it is recognized that every legal rule consists of imposition and judgment.

When we talk about this element in the field of tax law, it becomes clear to us that with the availability of this pillar, it is possible to talk about the emergence of a tax obligation.