دور المنازعات الجبائية في حل الخلاف بين المكلف و الإدارة الضريبية

Abstract EN

The subject of tax disputes is of great importance, as the theoretical importance is reflected through the legal texts approved by the legislator in the various laws governing this type of disputes, and in terms of the application of legal texts and procedures approved by the legislator in carrying out the tax disputes and the effectiveness of its administrative and judicial settlement.

The primary role of tax disputes in resolving a dispute is the adjudication of a complaint at the level of the tax administration and adjudication of the case at the level of the judiciary, so that there are two types some of the conficts are related to the receptacle and some related to collection.