ضمانات المكلف بالضريبة في مواجهة سلطة الإدارة الجبائية أثناء تأسيس الضريبة

Abstract EN

Tax plays an important role in the field of economic development as the primary resource for the public treasury, which led the legislator to create a legal system that works at the same time to achieve the constitutionally stipulated tax equality, and to provide guarantees for the taxpayer, allowing for a balance between him and the broad powers granted to the tax administration.

for this reason, the laws regulating the relationship between the tax administration and the taxpayer were in the same direction as the constitutional legislator, as they worked to approve a set of guarantees aimed at protecting the tax taxpayer from possible abuses of the tax administration during the tax establishment phase.

this phase contains numerous guarantees that can be divided into two different types: guarantees before the tax investigation and guarantees during the tax investigation.

this article deals with guarantees in the pre-tax investigation phase.