المعاملة الضريبية للأسرة في قانوني ضريبة الدخل الأردني والمصري

Abstract EN

Despite of the neutrality of income tax as one of the public revenue sources, income tax still regarded as a state financial tool to achieve its numerous purposes including the social one in order to maintain society pivots, values and beliefs, thus, the constitutional legislator have observed the importance of the family as the society base core and the necessity of integration among legislations to embody the constitutional rules concerning family protection.

So, this study emphasizes on the importance of legislator positive role in protecting family from taxation prospective, also, this study emphasizes on the latest Jordanian and Egyptian tax reforms, specially Jordanian income tax law no.28 of 2009 and Egyptian income tax law no.91 of 2005 (as amended), the researcher may recourse to the antecedent income tax legislations as necessity might require for comparison.

The pivot of this study centered on the income tax treatment of family by explaining the extent to which the tax legislator have observed the social related constitutional rules, emphasizing on the relation between income tax law and personal status law in family tax treatment field and the details of such treatment, since income tax law is one of the main legislation in direct taxation field which have been based on (personal status) principle of taxation, which embody the necessity of observing taxpayer personal and social circumstances by means of granting him / her a series of personal and family related exemptions/credits which consider to be an implementation of justice and equality principles as the two main bases of good tax system, but observing these principles may come into contradiction with protecting tax system considerations which mainly aim to prevent abusing tax treatment concerning family protection, hence, taxpayer may abuse family related protection that tax legislator preserves- by means of personal and family exemptions/credits and other elements of the preferential tax treatment of family-to perform a series of fake and pro forma transactions in order to hinder in one way or another the income tax law implementation.