السلطة التقديرية للمشرع الضريبي في تفريد العقوبات الضريبية

Abstract EN

Since the imposition of taxes on the individual by the state violates his right to his money that right guaranteed by most constitutions, so it was imperative that this prejudice be done through a law issued by the competent elected authority in the state, namely the legislative authority that represents the individual who has the right based on a constitutional To prevent arbitrariness in the power to impose it because the state with sovereignty over its citizens has the power to impose taxes to meet the increasing costs in order to meet the renewed public needs and to activate the principle of social solidarity among members of society who jointly share in bearing those costs.

Therefore, the process of taxation, tax collection, amendment, and exemption from it had to be framed within a framework of constitutional legitimacy, in order to prevent prejudice to that right, and this can only be achieved by stipulating in the constitution that there is no tax except by law, in order to acquire the sanctity of the constitutional rules in terms of form and substance.

In terms of its form, it is included in the texts of the constitutional document.

As for its subject matter, it reflects the principle of separation of powers, as they represent the exclusive jurisdiction of the most important authorities in the state.

Its container, the persons responsible for it, its prices and the appropriate time for its collection, as well as the exemption from it by law.

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