الطبيعة القانونية للغرامة الضريبية

Abstract EN

It is considerable to mention the importance of taxesin the present time ,not only as important income of the state but as a main instrument in the economic and social politics as well.

According to the above,legislator gives priority to taxes debt,thus it imposes a bunch of various sanction on whoever violate taxes rules in order to guarantee taxes debt ,gaining it completely and compensating the safe from damages caused by not paying taxes in its due time.these sanctions designed to care for debt taxes differ from the rules pradices in the special law which determines the debtor to be committed in his finance not person.the sanction of commitment is compensation not imprisonment because these committmenys enter the limits of special law aiming at spwcial interests.

Commitment to taxes debt is considered one of the commottments to public law and it is a special one based on state right in imposing taxes and gaining them because the latter has the public authority to finance fun ctions which it does.

The matter urged legis lator to have special sanctions to care for debt taxes.

Research plan: 1st.chapter:what is the fee and its forme.

2nd.chapter:the law dimension of the fee.