تحليل العلاقة بين الممولين و الإدارة الضريبية في ظل أزمة الوباء العالمي و انعكاسها على العدالة الضريبية : دراسة ميدانية

Abstract EN

Taxes occupy an important, distinct and important place in financial legislation because of their significant results to support the public budget.

Taxes are also one of the most important sources of public revenue to finance public expenditures to achieve development in various fields.

The topic of the tax relationship is one of the most important and most sensitive topics, because it Characterized by mutual caution, it expresses the link between the taxpayer and the tax administration, just as the taxpayer's view of the administration is reflected in the fact that it is an administration that takes its money arbitrarily, without face and without any return, which is reflected on the proceeds, and it is necessary to take care of the two parties by working to improve their relationship with each other, This relationship is of great importance because it has a great impact in improving the relationship between the two parties and consequently affecting the cost-effectiveness of the outcome, so that the more this relationship is clear, good and based on balance, the greater the outcome and vice versa.

In light of the global epidemic crisis, the tax administration has taken a large set of decisions that would limit the repercussions of the epidemic crisis on companies, as well as improve the relationship between financiers, administration and tax justice.

The research aimed to study and analyze the nature of the current relationship of taxpayers with tax administration, and to study the reflection of the relationship between taxpayers administration and receipts.

To identify the reflection of the current relationship of taxpayers with tax administration and to identify the procedures followed by tax administration in light of the global epidemic crisis.