أثر الخبرة المحاسبية على القاضي : بين سلطته التقديرية و حتمية الأخذ بها في المنازعة الضريبية

Abstract EN

There is no doubt that any dispute between two parties arises over a legal issue, as it presents to the judge, who plays the latter a prominent role in returning rights to their owners, including achieving justice, and disputes are types, including tax disputes, which are the last of the most important disputes as they are mainly related to money related In the public treasury, it is established between two different parties in terms of strength and is the tax administration that the legislator has given the privileges of the public authority and thus it constitutes the strong, taxable party that is the weak party, and given that the tax dispute when it arises raises many technical and accounting matters The matter that requires the judge to resort to accounting experience, as a way to adjudicate this dispute and prove the right to its owner, but it is noticeable that the judge has become very dependent on the report of accounting experience as it has become one of the things that he cannot dispense with due to the ence of training in the field of accounting, which requires training Judges in this field so that they can settle tax disputes based on their authority and personal conviction, and not based on what is dictated by the Accounting Experience Report.

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