مبدأ سيادة القانون في شؤون الضرائب

Abstract EN

The principle of the rule of law the general principles that can be applied in all the legal aspects in the state, so the activation of this principle in the tax implications is an important positive for the taxpayer's taxable.

The principle guarantees the achievement of equality and tax justice, in addition to ensuring the protection of the public rights and freedoms of tax payers, both by the legislature, which in this case must abide by the provisions of the Constitution as the supreme law governing it.

In addition, the tax administration must respect the strict legal rules in the tax field, in order to ensure that there is no violation or abuse by the administration of the rights and freedoms of tax payers.