الحماية المتوازنة للمبادئ الضريبية في أطار و عاء الضريبة و هدفها
Other Title(s)
Balanced protection of tax principles within the framework and purpose of the tax base
Author
Source
مجلة القانون للدراسات و البحوث القانونية
Issue
Vol. 23, Issue 22 (30 Jun. 2021), pp.606-629, 24 p.
Publisher
University of Thi-Qar College of Law
Publication Date
2021-06-30
Country of Publication
Iraq
No. of Pages
24
Main Subjects
Topics
Abstract EN
Through the vocabulary of the research, we will try to shed light on the balanced protection of tax principles, including the principle of legality, fairness, and equality, and the extent to which these principles are reflected on the tax base as the subject on which the tax is imposed or this taxable material on the one hand, and on the other hand we focus on the impact of tax principles On the objectives of the tax, as the traditional goal of tax has faded and declined in the present era, as the goal of the tax is no longer merely collecting money, and if it was an aim to finance the public treasury with the necessary resources to finance public spending channels, but in light of modern trends, especially the judicial and jurisprudential trends, they are no longer The tax is just a means of collecting money, but the tax has economic, social, health, and environmental goals, and other goals that the legislator aims to reach through imposing the tax
American Psychological Association (APA)
علي عبد الهادي حميد. 2021. الحماية المتوازنة للمبادئ الضريبية في أطار و عاء الضريبة و هدفها. مجلة القانون للدراسات و البحوث القانونية،مج. 23، ع. 22، ص ص. 606-629.
https://search.emarefa.net/detail/BIM-1316110
Modern Language Association (MLA)
علي عبد الهادي حميد. الحماية المتوازنة للمبادئ الضريبية في أطار و عاء الضريبة و هدفها. مجلة القانون للدراسات و البحوث القانونية مج. 23، ع. 22 (2021)، ص ص. 606-629.
https://search.emarefa.net/detail/BIM-1316110
American Medical Association (AMA)
علي عبد الهادي حميد. الحماية المتوازنة للمبادئ الضريبية في أطار و عاء الضريبة و هدفها. مجلة القانون للدراسات و البحوث القانونية. 2021. مج. 23، ع. 22، ص ص. 606-629.
https://search.emarefa.net/detail/BIM-1316110
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش : ص. 626-627
Record ID
BIM-1316110