كفالة الحق في الملكية الخاصة في إطار فرض ضريبة العرصات

Abstract EN

That the tax imposed on the taxpayer should not be a restriction on the right of ownership, but rather that it should be imposed in a manner consistent with the constitutional protection of this right, and as a description of capital tax from capital taxes, because it is imposed on capital that does not produce income, in a periodic, and renewable manner, which may lead to confiscating the right to private property, which is represented by the taxpayer possessing an unexploited offer of any kind of exploitation, and a search for guaranteeing the right to private property within the framework of imposing tax tax requires dividing it into two subjects, in the first topic we discuss the concept of private property right in light of imposing tax tax, as for the second topic, we will allocate it to the judicial basis to protect the right to private property in light of imposing a tax on taxes.