مدى تحقق العدالة الدستورية في قانون ضريبة الدخل الأردني رقم (34) لسنة ٢٠١٤
Other Title(s)
Absence of constitutional and social justice in the Jordanian income tax law No. 34 of 2014
Author
الكساسبة، عبد الرؤوف أحمد مفلح
Source
المجلة الأردنية في القانون و العلوم السياسية
Issue
Vol. 10, Issue 4 (31 Dec. 2018), pp.277-302, 26 p.
Publisher
Mutah University Deanship of Academic Research
Publication Date
2018-12-31
Country of Publication
Jordan
No. of Pages
26
Main Subjects
Abstract EN
Taxation laws, in general, aim for fair and equal treatment for all tax payers, as a mean of achieving social and harmonic justice within society.
This allows for achieving revenue for the treasury as well as being a pillar of social justice too.
In contrast the Jordan taxation law No.
34 of 2014 seems to deviate from the above fundamental argument.
This shows clearly in the variation of taxation required of general partnership and limited companies.
Also it was left to interpretations of the collecting tax officers of the amount of tax concessions they can award to individuals as well as the right of litigation within the law which is clearly bias to one group over another.
This study looks at lack of fairness within the above law and its effect on corporations or individuals, this study dealt with each case separately.
In conclusion, this study recommends that the legislative loopholes within the law to be rectified by amending all the the law’s articles that contradict the fairness and justice principles.
Also this study recommends taking the article within the law that require certain conditions to allow for right of litigation out.
American Psychological Association (APA)
الكساسبة، عبد الرؤوف أحمد مفلح. 2018. مدى تحقق العدالة الدستورية في قانون ضريبة الدخل الأردني رقم (34) لسنة ٢٠١٤. المجلة الأردنية في القانون و العلوم السياسية،مج. 10، ع. 4، ص ص. 277-302.
https://search.emarefa.net/detail/BIM-964334
Modern Language Association (MLA)
الكساسبة، عبد الرؤوف أحمد مفلح. مدى تحقق العدالة الدستورية في قانون ضريبة الدخل الأردني رقم (34) لسنة ٢٠١٤. المجلة الأردنية في القانون و العلوم السياسية مج. 10، ع. 4 (2018)، ص ص. 277-302.
https://search.emarefa.net/detail/BIM-964334
American Medical Association (AMA)
الكساسبة، عبد الرؤوف أحمد مفلح. مدى تحقق العدالة الدستورية في قانون ضريبة الدخل الأردني رقم (34) لسنة ٢٠١٤. المجلة الأردنية في القانون و العلوم السياسية. 2018. مج. 10، ع. 4، ص ص. 277-302.
https://search.emarefa.net/detail/BIM-964334
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-964334