التكييف القانوني لأساس فرض الضرائب

Abstract EN

This research was a modest attempt to reveal the creation of a logical legal basis for the details of the state's right to impose taxes on individuals, including the characteristics of this tax such as compulsion, the final version of the amount of the tax, and the state's concession on the debtor's money to collect the tax debt Through this research, we dealt with the most important theories that appeared on the intellectual scene and were in two stages the first stage in which the utility theory or what was called the financial contract theory, especially in the eighteenth and nineteenth centuries, was guided by the light of the ideas of the social contract that prevailed at the time, then the theory of sovereignty or what was called a theory Social solidarity floats to the surface of the detailed ideas of imposing the tax, and was adopted by most legal, philosophical and economic thought as it is the most compatible theory with the products of legal thought, especially in the field of constitutional legal thought and the emergence of the theory of sovereignty in this field, with an attempt to highlight the most important criticisms that were directed to both theories