دور الإعفاء الضريبي في الحد من المنازعات الجبائية

Abstract EN

The legislator regulated the tax disputes in their procedural aspect accurately, as he gave important privileges to the tax administration that undertakes the collection of various taxes and fees for the benefit of the public treasury to cover the public expenditures incurred by the state, and in exchange for that he granted legal guarantees in favor of the taxpayer to protect him from any abuse of the tax administration, which may arise there are disputes between them and the taxpayer, so the legislator approved a conciliatory procedure to avoid going into tax disputes between them, in a way that guarantees the rights of the two parties.

and the legislator has created the reduction mechanism as an alternative solution that guarantees the interest of each of the tax administration taxpayers, and also allows to reduce the volume of tax disputes and the speed and increase of tax collection revenues.