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Register a new userأسباب تعديل قانون البلديات الأردني و أهدافه بموجب القانون المؤقت رقم (70) لسنة 2002 و القانون المؤقت رقم (21) لسنة 2003
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مصلح الصرايرة( باحث )
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إن الهدف من هذه الدراسة هو التعرف على أسباب و مبررات التعديلات التي أدخلها المشرع على قانون البلديات، و بيان أهداف هذه التعديلات و أثرها في تحسين مستوى الخدمات التي تؤديها المجالس البلدية، فضلا عن بيان دور السلطة المركزية اتجاه هذه المجالس و ما تملكه من صلاحيات في هذا الخصوص.
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References used
المادة ( 49 ) فقرة ( 3) من قانون البلديات رقم ( 29 ) لسنة 1955 ، لمزيد من التفاصيل عن الموارد المالية للبلديات انظر: د. محمد وليد العبادي، الإدارة المحلية وعلاقتها بالسلطة المركزية، دار الثقافة للنشر والتوزيع، 1998 ، ص 75 وما بعدها، ود. محمد على الخلايلة، الإدارة المحلية وتطبيقاتها في المملكة الأردنية الهاشمية،
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The aim of this research is to evaluate the rights of taxpayers in the Syrian tax legislation, especially the Income Tax Law No. (24) for the year 2003 and its amendments, and related laws. The evaluation process includes the availability of these ri
ghts from a legislative point of view, on the other hand, to ensure the extent of their application in practice by the tax administration. A set of fundamental rights have been identified and agreed to by most tax systems, in addition to the statement of the Organization for Economic Cooperation and Development that has been adopted as a reference document in this field. These rights are the right to information, assistance, and listening, the right to appeal, the right to pay no more than the correct amount of tax, the right to certainty, the right to privacy, the right to confidentiality and confidentiality. The descriptive approach was mainly used in constructing the problem of this research and developing its hypotheses. In addition to using research tools such as personal interviews that included many employees in the tax administration, and access to some practical cases in that administration, in addition to the questionnaire that included a sample of taxpayer income. The data collected was analyzed using the SPSS statistical program and the Likert binary scale. The results of this research have shown that the Income Tax Law No. 24 of 2003 and other related laws have not explicitly, clearly and completely stipulated most of these rights, and their non-application by the tax administration. These rights are the right of the taxpayer to obtain information, assistance and listening, the right to certainty, the right of the taxpayer to pay no more than the correct amount of taxes, and the right to privacy. It also showed the important imbalance in the right to object, and stipulated the right to confidentiality only.
تألف مجموع أرباح المكلف التي يحققها نتيجة ممارسة العمل الذي أحدثت من أجله، و ذلك
بنتيجة التفاضل بين تكلفة المواد المشتراة و المصاريف التي يتكبدها المكلف و القابلة للتنزيل
و بين قيمة المبيعات المحققة خلال الدورة المالية السابقة لسنة التكليف؛ سواء أكان هذا البيع
نقداً أم ديناً أم تقسيطاً.
We study in this research proposing and testing a new optimal algorithm in
performance and speed is suitable for caching of web objects with dynamic content
through studying the conventional classic algorithms that are common in caching web
pages
and studying how they can deal with caching web pages that have dynamic contents
due to their great importance and spread in web sites and what they cause of overload on
web servers to get a new algorithm that performs an optimal performance in dialing with
this type of web pages.
This study aims to high light the effort of the Jordan legislator in order to developed
the Administrative Judiciary Law and defeat all the challenges for the advancement of law,
especially after the constitutional amendment in Jordan during 2011 .
The Law appreciates
the principle of administrative trail in two degrees as issued under Administrative Judicial
Law No 27 in 2014. Nevertheless, these initiatives apprehend important steps to build
institutional State that respects human rights and promotes democratic values in society.
This study analyses critically the new Jordanian Administrative Judicial Law and
compares with Egyptian Administrative Judicial Law, in order to pay attention on
weakness and strengths of the Jordanian legislation. The critical analysis can help to make
the Administrative Judicial Law as unique by following the experience of the Egypt.
عقد التخزين، عقد جديد، لم يرد ضمن زمرة العقود المسماة في الفقه الإسلامي، و القـانون المـدني
الأردني، و لا يوجد ما يمنع من جوازه شرعاً؛ لاندراجه تحت مبدأ الأصل في العقود الإباحة.
و قد توصلت من خلال هذه الدراسة، إلى أن عقد التخزين، صورة تطبيقية من صو
ر المقاولات؛ لـذا
تنطبق عليه أحكام عقد المقاولة الواردة في القانون المدني الأردني، و الوديعة بعوض. أما في الفقـه
الإسلامي، فإن أحكام عقد التخزين، تستمد من أحكام الوديعة بعوض و الأجير المشترك.
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