مبدأ الجنسية في التشريع الضريبي

Abstract EN

The nationality considered as one of the main bases adopted in the tax on persons entered into force (whether natural or moral), based on the idea of sharing with the state to bear public burdens in exchange for the justification of the right of the state in the tax deduction and the application of this principle, it is right to state that the tax imposed on the income of both enjoyed nationality, with its sovereignty over all its citizens, whether they are within the territorial boundaries of the country or abroad.