الضمانات التشريعية للمكلف في مواجهة تعسف الإدارة الضريبية

Abstract EN

This study aims to highlight the sovereignty of the tax legality principle, to be a support and reference to an idea and subjectivity of tax legislation, which was not only to achieve equality and justice among the taxpayers, making it a controller to judge the constitutionality of tax legislation.

This study also deals with the sources of legislative guarantees related to the regulation of tax legislation provisions that have contributed to the stability of tax legislation.

The limiting of taxation, its amendment, or exemption from it is not permissible except by law, which makes it a controller to judge the constitutionality of every tax that the state collects, at a time of nagging requests for the reduction of tax administration arbitrariness, considering that it is the main reason behind causing tax corruption in general and crimes of tax evasion in particular, as a result of their deviation from the constitutional rules and principles governing tax legislation.