الضوابط الدستورية الحاكمة لفرض الضرائب

Abstract EN

The goal of imposing taxes is for the state to share in bearing the burdens placed on it towards individuals.

Taxes are considered one of the most important basic sources that are resorted to by states to provide the expenditures they need to support the national economy, and are recognized in successive constitutions starting from the 1923 Constitution up to the current Constitution.

What is in effect for the year 2014 is that a tax cannot be imposed, amended, or abolished except by law, which is a common principle since the implementation of the first constitution in 1923.

Therefore, it is necessary to take into account these constitutional texts and not deviate from them so that the tax imposed is consistent with the correct law and is not tainted by invalidity, so it was necessary In order for this rule to be confirmed, we must highlight many of the constitutional controls that must be taken into account when imposing taxes on individuals or institutions because they affect the financial rights of these people.

When imposing them, their constitutional legitimacy must be taken into account, Imposing taxes is one of the most important ways that support the wheel of government development in order to develop the economy and provide public services.

Governments use taxes to finance and support development policy in the economic and social field for the public interest, provided that they are consistent with what the law has decided and do not deviate from it so that it is not considered invalid or invalid.

It counts.