الرقابة البرلمانية على تنفيذ القوانين الضريبية

Abstract EN

Parliament has three functions, including the legislative, financial and supervisory functions, and the parliamentary oversight of the implementation of tax laws is one of the methods of government control by Parliament, because the tax is one of the most important laws that affects the interests of individuals and the state alike, and therefore requires the need to reconcile the interest of the Treasury In the interest of the taxpayers not to be harmed by them.

This research deals with the subject of parliamentary oversight of the implementation of tax laws, and the problem of research includes answers to a set of questions on this subject.

The two researchers applied the method of analysis and comparison, analyzed the constitutional and legal articles related to the control of parliament on the implementation of tax laws, and compared them in the same manner of control in Egypt and Jordan.

The first question dealt with the theoretical framework for parliamentary control over the implementation of tax laws.

The second is the means used by Parliament to monitor the government.

At the conclusion of the research, the researchers reached several conclusions, the most important of which is the weakness of the Parliament's control in this area due to differences between the political blocs, the dependence of the state on tax revenues, especially in the oil exporting countries, and the lack of experience and time.

The two researchers made several recommendations to activate this control, including: A regulatory institution is a judicial body whose main task is to supervise the implementation of tax laws, the need to legislate laws on the supervision of the implementation of tax laws and the necessity of cooperation of all governmental bodies with the regulatory authorities in order to achieve the objectives of control over the implementation of tax laws, On public money