Tax Disputes Resolution Via Administrative Means

The present research addresses one of the new and important financial and taxation issues, namely: the resolution of tax disputes via administrative means. It seeks out to find resolutions for tax disputes that arise between the taxpayer and the tax administration when applying the revenue law where administrative committees formed for that purpose would undertake resolving these disputes before being referred to the judicial stage in order to lessen the burden laid upon the judicial stage. This research discusses the importance of identifying the nature of tax disputes, concept, characteristics, and the reasons that lead to tax disputes between taxpayers and tax administration. The study attempts to explain the concept of objection, its conditions and effects. The research also addresses the administrative committees specialized in resolving tax disputes in the administrative stage shedding the light on their formation, mechanism of work, decisions, best formulas of taxpayer-tax administration resolutions for tax disputes, and best solutions for the problems facing both the taxpayer and the tax administration in resolving tax disputes arising between them via administrative means.

Procedural system for the prosecution of judges Under the Syrian Law of Procedure No.(1)for the year(2016)

The general rule of responsibility in modern legislation is that every fault causes harm to others, oblige the perpetrator to make reparation. But the absolute application of this rule will cause reluctance of the judge's decision dictated by his conscience and will lead to the judge's preoccupation with his main work, which is the separation of disputes, to defend himself in the cases that may be raised by the opponents. However, the litigants can not be held accountable for their impartiality and their proper application of the law. Therefore, the legislator has given the litigants the right to hold the judge accountable through a case of dissent.