الشكوى الضريبية : ضمانة للمكلف بالضريبة في مواجهة الإدارة

Abstract EN

Taxes are an important means of financing and development for an economy, to reach this goal, tax administration periodically collect them from tax holders.

The relationship between the taxpayer and the tax administration is An unbalanced relationship, the administration is in a strong position compared to the taxpayer with weak status, to balance them without compromising each other's interests, the legislature gave the taxpayer a set of guarantees to defend himself against the administration.

One of the most important of this guarantees is the tax complaint, which is the subject of this paper and its interest.